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Tower Community Bank

Jasper, TN · Cert 20100 · General Bancshares Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets operating in a single state3

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 operating in a single state (n=743 to 746). 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

27

Q2 2024Q2 2026peer median (50)

Asset Quality

35

Q2 2024Q2 2026peer median (50)

Profitability

63

Q2 2024Q2 2026peer median (50)

Liquidity

64

Q2 2024Q2 2026peer median

Efficiency

52

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

Tower Community Bank

Jasper, TN · Cert 20100 · General Bancshares Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

$375.4MAssets
$283.8MLoans
$329.3MDeposits
$40.8MEquity
Loan mix
92%RE $264.9M6%C&I $17.4M2%Consumer $5.4MQ2 2025Q2 2026
Deposit mix
83%Interest-bearing $271.7M17%Noninterest $57.6MQ2 2025Q2 2026

NIM

6.12%Q2 ’245.98%Q2 ’255.92%Q2 ’26+2%+3%

Non-interest income vs. expense

3.28%Q2 ’243.37%Q2 ’253.20%Q2 ’26+11%-3%

Market Position · Chattanooga, TN-GA · 2026 SOD (annual) · 1.9% share · #13 of 30 inst. · $0.3B of $15.8B

37.2% Marion
0.2% Hamilton
0.2% Williamson

Executive Summary

  • Earnings: ROA of 1.19%, up 22 bps year over year; NIM at 4.15%.
  • Asset quality: problem loans at 0.43% of loans (+20 bps YoY), with net charge-offs at 0.07%.
  • Capital: tier 1 leverage ratio of 10.43%, up 97 bps from a year ago.
  • Funding: loans stand at 86.17% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.19%+22 bps YoY

Net Interest Margin (YTD, annualized)

4.15%+13 bps YoY

Efficiency Ratio (YTD, annualized)

63.07%-377 bps YoY

Tier 1 Leverage Ratio

10.43%+97 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.96%0.92%0.80%1.13%1.19%+22 bps
Return on Equity9.86%9.29%7.96%10.86%11.23%+137 bps
Net Interest Margin4.02%4.07%4.10%3.98%4.15%+13 bps
Efficiency Ratio66.84%68.44%71.16%63.25%63.07%-377 bps
Non-Interest Burden2.40%2.52%2.70%2.22%2.33%-7 bps
Growth
Asset Growth (YoY)-3.98%-4.13%-1.32%-3.87%-3.33%+64 bps
Loan Growth (YoY)-6.66%-5.29%-1.97%-4.21%-5.11%+155 bps
Deposit Growth (YoY)-1.17%-2.32%-0.66%-3.42%-4.00%-284 bps
Asset Quality
Nonperforming Loans / Loans0.23%0.28%0.26%0.68%0.43%+20 bps
Net Charge-Offs / Loans0.47%0.37%0.30%0.16%0.07%-39 bps
Allowance / Loans0.95%1.02%1.02%1.06%1.11%+16 bps
Allowance Coverage of NPLs4.2x3.6x3.9x1.6x2.6x-1.5x
Capital
Tier 1 Leverage Ratio9.46%9.72%9.74%9.89%10.43%+97 bps
Total Risk-Based Capital9.46%9.72%9.74%9.89%10.43%+97 bps
Equity / Assets10.05%10.35%10.43%10.40%10.87%+82 bps
Liquidity & Funding
Loans / Deposits87.17%84.54%86.96%84.84%86.17%-101 bps
Liquid Assets / Assets4.47%7.64%4.96%6.53%6.03%+157 bps
CRE / Total Capitaln/a259%276%259%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

Tower Community Bank

Jasper, TN · Cert 20100 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · General Bancshares Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

$375.4MAssets
$283.8MLoans
$329.3MDeposits
$40.8MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 74% of banks under $1B in assets operating in a single state (rank 192 of 746).
  • Widest gap: total risk-based capital ratio trails 88% of banks under $1B in assets operating in a single state (rank 660 of 746).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.20%

Rank 296 of 746

Net Interest Margin

4.15%

Rank 192 of 746

Efficiency Ratio

63.91%

Rank 358 of 746

Equity / Assets

10.87%

Rank 334 of 746

Non-interest income vs. expense

$3.3M$12.2MINCOMEEXPENSE
Unfavorable gap of $8.9M · efficiency ratio beats 52% of banks under $1B in assets operating in a single state
Bank 63.91%Peer median 64.6%Q1 2026Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.20%0.72%1.06%1.45%Beats 60%296 / 746
Return on Equity11.07%6.74%10.51%13.63%Beats 55%333 / 746
Net Interest Margin4.15%3.17%3.68%4.16%Beats 74%192 / 746
Efficiency Ratio63.91%55.74%64.58%75.47%Beats 52%358 / 746
Asset Quality
Nonperforming Loans / Loans0.42%0.09%0.42%1.07%Beats 50%373 / 743
Net Charge-Offs / Loans0.07%0.00%0.01%0.05%Beats 19%601 / 743
Capital
Tier 1 Capital Ratio10.43%11.55%13.75%17.60%Beats 13%650 / 746
Total Risk-Based Capital Ratio10.43%11.71%14.33%18.43%Beats 12%660 / 746
Equity / Assets10.87%8.90%10.51%13.06%Beats 55%334 / 746
Liquidity & Funding
Loans / Deposits86.17%61.31%78.27%90.78%66th pctl252 / 746
Loans / Assets75.58%53.60%66.97%76.08%73rd pctl203 / 746
Brokered Deposits / Depositsn/aNot reported for this institution