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Citizens Bank of the South

Sandersville, GA · Cert 19420

State charter, non-member · FDIC · 3 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in GA3

Basis

Quarter: Q2 2026, the quarter ended June 30, 2026, on both parts.

Income statement: year to date as filed, annualized, on both parts.

Balance sheet: as filed at quarter end.

Peer group

Banks under $1B in assets in GA (n=58 to 59). Each measure ranks only the institutions that reported it, so n varies by measure.

Peer groups below the disclosure floor are suppressed.

Peer standing

Capital

55

Q2 2024Q2 2026peer median (50)

Asset Quality

43

Q2 2024Q2 2026peer median (50)

Profitability

58

Q2 2024Q2 2026peer median (50)

Liquidity

31

Q2 2024Q2 2026peer median

Efficiency

63

Q2 2024Q2 2026peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is always a stronger peer standing (▲ better, ▼ worse). Liquidity, Growth: the score reflects closeness to the peer median -- 100 is sitting exactly at the median, falling the same way whether the bank runs above or below it.

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas.

CallReports · callreports.ai · Board PackageGenerated 2026-10-11

Citizens Bank of the South

Sandersville, GA · Cert 19420

State charter, non-member · FDIC · 3 branches

Q2 2026

$395.1MAssets
$303.8MLoans
$345.6MDeposits
$48.4MEquity
Loan mix
88%RE $259.3M8%C&I $23.3M4%Consumer $11.5MQ3 2024Q2 2026
Deposit mix
67%Interest-bearing $230.9M33%Noninterest $114.7MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.58%, up 17 bps year over year; NIM at 4.50%.
  • Asset quality: problem loans at 0.45% of loans (+25 bps YoY), with net charge-offs at 0.04%.
  • Capital: tier 1 leverage ratio of 11.94%, down 95 bps from a year ago.
  • Funding: loans stand at 87.89% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.58%+17 bps YoY

Net Interest Margin (YTD, annualized)

4.50%-28 bps YoY

Efficiency Ratio (YTD, annualized)

58.07%-433 bps YoY

Tier 1 Leverage Ratio

11.94%-95 bps YoY

NIM

5.74%Q2 ’246.18%Q2 ’255.96%Q2 ’26+4%-6%

Non-interest income vs. expense

3.20%Q2 ’243.23%Q2 ’252.84%Q2 ’26+2%-13%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.38%1.46%1.29%1.41%1.48%1.61%1.52%1.58%+17 bps
Return on Equity11.13%11.73%10.32%11.19%11.84%12.73%12.21%12.79%+160 bps
Net Interest Margin4.57%4.49%4.73%4.78%4.66%4.65%4.82%4.50%-28 bps
Efficiency Ratio63.59%61.89%63.89%62.41%60.89%59.18%58.97%58.07%-433 bps
Non-Interest Burden2.75%2.62%2.88%2.83%2.69%2.56%2.67%2.45%-38 bps
Growth
Asset Growth (YoY)5.54%9.22%5.66%10.78%13.12%6.77%16.11%14.24%+345 bps
Loan Growth (YoY)10.68%7.62%8.79%11.72%13.59%14.73%15.80%14.60%+288 bps
Deposit Growth (YoY)4.62%9.02%5.08%8.91%11.65%4.55%15.38%16.86%+795 bps
Asset Quality
Nonperforming Loans / Loans0.18%0.24%0.23%0.20%0.23%0.20%0.40%0.45%+25 bps
Net Charge-Offs / Loans0.04%0.05%0.06%0.04%0.04%0.04%0.03%0.04%0 bps
Allowance / Loans1.37%1.41%1.36%1.31%1.25%1.30%1.26%1.23%-9 bps
Allowance Coverage of NPLs7.5x5.9x5.9x6.5x5.4x6.5x3.1x2.7x-3.7x
Capital
Tier 1 Leverage Ratio12.83%12.82%12.90%12.89%12.67%12.87%12.58%11.94%-95 bps
Total Risk-Based Capital20.18%20.23%19.41%19.38%19.34%19.64%18.56%18.84%-54 bps
Equity / Assets12.77%12.55%12.48%12.65%12.46%13.04%11.84%12.24%-41 bps
Liquidity & Funding
Loans / Deposits87.35%83.41%85.87%89.63%88.86%91.53%86.18%87.89%-174 bps
Liquid Assets / Assets7.37%9.89%8.49%7.56%8.81%7.97%11.37%7.83%+27 bps
CRE / Total Capitaln/an/an/an/a240%239%270%n/an/a

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas. Income-statement figures are year-to-date as filed, annualized (the UBPR convention). Each quarter includes the ones before it.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Citizens Bank of the South

Sandersville, GA · Cert 19420 · Peer group: banks under $1B in assets in GA (n=58-59)

State charter, non-member · FDIC · 3 branches

Q2 2026

$395.1MAssets
$303.8MLoans
$345.6MDeposits
$48.4MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 63% of banks under $1B in assets in GA (rank 23 of 59).
  • Widest gap: net charge-offs / loans trails 57% of banks under $1B in assets in GA (rank 34 of 58).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

1.54%

Rank 24 of 59

Net Interest Margin

4.50%

Rank 24 of 59

Efficiency Ratio

58.07%

Rank 23 of 59

Equity / Assets

12.24%

Rank 25 of 59

Non-interest income vs. expense

$1.6M$11.6MINCOMEEXPENSE
Unfavorable gap of $10.0M · efficiency ratio beats 63% of banks under $1B in assets in GA
Bank 58.07%Peer median 60.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.54%0.94%1.46%1.76%Beats 59%24 / 59
Return on Equity12.55%7.92%11.60%15.10%Beats 56%26 / 59
Net Interest Margin4.50%3.66%4.24%4.75%Beats 59%24 / 59
Efficiency Ratio58.07%51.87%60.25%70.24%Beats 63%23 / 59
Asset Quality
Nonperforming Loans / Loans0.45%0.10%0.36%0.89%Beats 43%34 / 58
Net Charge-Offs / Loans0.02%0.00%0.02%0.05%Beats 43%34 / 58
Capital
Tier 1 Capital Ratio17.59%11.93%15.65%21.05%Beats 54%27 / 59
Total Risk-Based Capital Ratio18.84%12.05%15.77%22.26%Beats 54%27 / 59
Equity / Assets12.24%9.10%11.51%14.32%Beats 58%25 / 59
Liquidity & Funding
Loans / Deposits87.89%59.62%72.81%85.44%81st pctl11 / 58
Loans / Assets76.89%49.55%64.39%73.73%80th pctl12 / 59
Brokered Deposits / Depositsn/aNot reported for this institution