PackageTrendsPeer
Letter portraitLegal landscape

Bank of Pensacola

Pensacola, FL · Cert 21284 · Five Flags Banks Inc.

State charter, non-member · FDIC · 2 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

15

Q2 2024Q2 2026peer median (50)

Asset Quality

86

Q2 2024Q2 2026peer median (50)

Profitability

39

Q2 2024Q2 2026peer median (50)

Liquidity

46

Q2 2024Q2 2026peer median

Efficiency

66

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

Bank of Pensacola

Pensacola, FL · Cert 21284 · Five Flags Banks Inc.

State charter, non-member · FDIC · 1 affiliate bank · 2 branches (6 in holding)

Q2 2026

$147.0MAssets
$80.9MLoans
$132.6MDeposits
$14.1MEquity
Loan mix
95%RE $74.3M4%C&I $3.4M1%Consumer $0.5MQ3 2024Q2 2026
Deposit mix
53%Interest-bearing $70.2M47%Noninterest $62.4MQ3 2024Q2 2026

Market Position · Pensacola-Ferry Pass-Brent, FL · 2026 SOD (annual) · 1.6% share · #14 of 20 inst. · $0.1B of $8.1B

Executive Summary

  • Earnings: ROA of 1.02%, up 33 bps year over year; NIM at 3.07%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 9.84%, up 30 bps from a year ago.
  • Funding: loans stand at 61.02% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.02%+33 bps YoY

Net Interest Margin (YTD, annualized)

3.07%+44 bps YoY

Efficiency Ratio (YTD, annualized)

58.50%-897 bps YoY

Tier 1 Leverage Ratio

9.84%+30 bps YoY

NIM

3.10%Q2 ’243.51%Q2 ’253.87%Q2 ’26+27%+17%

Non-interest income vs. expense

1.90%Q2 ’241.94%Q2 ’251.92%Q2 ’26+0%+1%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.33%0.38%0.73%0.69%0.68%0.71%0.98%1.02%+33 bps
Return on Equity3.85%4.44%8.10%7.65%7.47%7.77%10.25%10.64%+299 bps
Net Interest Margin2.12%2.20%2.56%2.63%2.69%2.75%3.04%3.07%+44 bps
Efficiency Ratio81.11%78.99%66.05%67.47%68.64%67.91%59.54%58.50%-897 bps
Non-Interest Burden1.68%1.70%1.61%1.70%1.77%1.79%1.72%1.71%+1 bps
Growth
Asset Growth (YoY)3.96%-1.53%-3.58%1.96%-3.08%-0.36%2.41%-2.11%-407 bps
Loan Growth (YoY)11.35%6.33%4.93%6.41%5.85%6.69%7.95%10.59%+418 bps
Deposit Growth (YoY)2.44%-3.23%-0.76%5.69%-0.85%0.17%2.07%-2.97%-866 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.78%0.77%0.76%0.75%0.74%0.72%0.70%0.68%-7 bps
Allowance Coverage of NPLsn/an/an/an/an/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio8.80%8.84%9.33%9.54%9.60%9.74%9.84%9.84%+30 bps
Total Risk-Based Capital21.68%19.32%21.59%9.54%9.60%9.74%9.84%9.84%+30 bps
Equity / Assets8.60%8.85%9.30%8.78%9.44%9.51%9.64%9.62%+83 bps
Liquidity & Funding
Loans / Deposits54.05%54.91%57.51%53.54%57.70%58.49%60.83%61.02%+748 bps
Liquid Assets / Assets46.76%47.57%43.06%46.75%41.75%44.12%43.86%43.39%-336 bps
CRE / Total Capitaln/an/an/an/a174.44%169.86%178.28%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

Bank of Pensacola

Pensacola, FL · Cert 21284 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Five Flags Banks Inc.

State charter, non-member · FDIC · 1 affiliate bank · 2 branches (6 in holding)

Q2 2026

$147.0MAssets
$80.9MLoans
$132.6MDeposits
$14.1MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets operating in a single state (rank 105 of 743).
  • Widest gap: total risk-based capital ratio trails 95% of banks under $1B in assets operating in a single state (rank 707 of 746).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.00%

Rank 405 of 746

Net Interest Margin

3.07%

Rank 592 of 746

Efficiency Ratio

58.50%

Rank 252 of 746

Equity / Assets

9.62%

Rank 478 of 746

Non-interest income vs. expense

$0.3M$2.8MINCOMEEXPENSE
Unfavorable gap of $2.5M · efficiency ratio beats 66% of banks under $1B in assets operating in a single state
Bank 58.50%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.00%0.72%1.06%1.45%Beats 46%405 / 746
Return on Equity10.44%6.74%10.51%13.63%Beats 50%375 / 746
Net Interest Margin3.07%3.17%3.68%4.16%Beats 21%592 / 746
Efficiency Ratio58.50%55.74%64.58%75.47%Beats 66%252 / 746
Asset Quality
Nonperforming Loans / Loans0.00%0.09%0.42%1.07%Beats 100%105 / 743
Net Charge-Offs / Loans0.00%0.00%0.01%0.05%Beats 71%218 / 743
Capital
Tier 1 Capital Ratio9.84%11.55%13.75%17.60%Beats 5%705 / 746
Total Risk-Based Capital Ratio9.84%11.71%14.33%18.43%Beats 5%707 / 746
Equity / Assets9.62%8.90%10.51%13.06%Beats 36%478 / 746
Liquidity & Funding
Loans / Deposits61.02%61.31%78.27%90.78%24th pctl565 / 746
Loans / Assets55.05%53.60%66.97%76.08%27th pctl544 / 746
Brokered Deposits / Depositsn/aNot reported for this institution