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Rabun County Bank

Clayton, GA · Cert 22138 · Liberty Bcorp of Georgia Inc.

State charter, non-member · FDIC · 4 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

20

Q2 2024Q2 2026peer median (50)

Asset Quality

93

Q2 2024Q2 2026peer median (50)

Profitability

61

Q2 2024Q2 2026peer median (50)

Liquidity

100

Q2 2024Q2 2026peer median

Efficiency

80

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

Rabun County Bank

Clayton, GA · Cert 22138 · Liberty Bcorp of Georgia Inc.

State charter, non-member · FDIC · 4 branches

Q2 2026

$361.5MAssets
$233.9MLoans
$321.3MDeposits
$37.4MEquity
Loan mix
89%RE $192.8M5%C&I $11.4M6%Consumer $13.1MQ2 2025Q2 2026
Deposit mix
70%Interest-bearing $226.1M30%Noninterest $95.2MQ2 2025Q2 2026

NIM

5.55%Q2 ’245.50%Q2 ’255.49%Q2 ’26-9%+7%

Non-interest income vs. expense

2.39%Q2 ’242.42%Q2 ’252.42%Q2 ’26+1%-11%

Executive Summary

  • Earnings: ROA of 1.64%, up 24 bps year over year; NIM at 3.94%.
  • Asset quality: problem loans at 0.05% of loans (-3 bps YoY), with net recoveries of 0.01%.
  • Capital: tier 1 leverage ratio of 10.49%, down 51 bps from a year ago.
  • Funding: loans stand at 72.81% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.64%+24 bps YoY

Net Interest Margin (YTD, annualized)

3.94%+26 bps YoY

Efficiency Ratio (YTD, annualized)

51.46%-542 bps YoY

Tier 1 Leverage Ratio

10.49%-51 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.40%1.38%1.41%1.31%1.64%+24 bps
Return on Equity13.29%13.23%13.59%12.81%15.96%+267 bps
Net Interest Margin3.68%3.63%3.60%3.72%3.94%+26 bps
Efficiency Ratio56.87%57.51%56.66%56.54%51.46%-542 bps
Non-Interest Burden1.84%1.84%1.80%1.90%1.65%-19 bps
Growth
Asset Growth (YoY)12.44%-1.31%10.10%8.46%5.44%-701 bps
Loan Growth (YoY)13.05%8.81%11.31%9.45%11.92%-113 bps
Deposit Growth (YoY)12.74%-2.32%10.54%8.81%5.97%-677 bps
Asset Quality
Nonperforming Loans / Loans0.08%0.07%0.09%0.10%0.05%-3 bps
Net Charge-Offs / Loans0.00%0.01%0.00%-0.01%-0.01%-1 bps
Allowance / Loans1.42%1.40%1.43%1.44%1.39%-2 bps
Allowance Coverage of NPLs17.5x19.7x15.5x14.0x26.3x+8.8x
Capital
Tier 1 Leverage Ratio11.00%10.25%10.22%10.58%10.49%-51 bps
Total Risk-Based Capital11.00%10.25%10.22%10.58%10.49%-51 bps
Equity / Assets10.74%10.17%10.07%10.45%10.35%-39 bps
Liquidity & Funding
Loans / Deposits68.94%68.85%65.81%67.62%72.81%+387 bps
Liquid Assets / Assets31.80%31.15%34.13%32.52%27.44%-437 bps
CRE / Total Capitaln/a250%235%236%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

Rabun County Bank

Clayton, GA · Cert 22138 · Peer group: banks under $1B in assets in GA (n=58-59) · Liberty Bcorp of Georgia Inc.

State charter, non-member · FDIC · 4 branches

Q2 2026

$361.5MAssets
$233.9MLoans
$321.3MDeposits
$37.4MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in GA (rank 10 of 58).
  • Widest gap: total risk-based capital ratio trails 93% of banks under $1B in assets in GA (rank 55 of 59).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.65%

Rank 19 of 59

Net Interest Margin

3.94%

Rank 37 of 59

Efficiency Ratio

51.46%

Rank 13 of 59

Equity / Assets

10.35%

Rank 33 of 59

Non-interest income vs. expense

$2.8M$8.7MINCOMEEXPENSE
Unfavorable gap of $5.9M · efficiency ratio beats 80% of banks under $1B in assets in GA
Bank 51.46%Peer median 60.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.65%0.94%1.46%1.76%Beats 68%19 / 59
Return on Equity15.97%7.92%11.60%15.10%Beats 78%13 / 59
Net Interest Margin3.94%3.66%4.24%4.75%Beats 37%37 / 59
Efficiency Ratio51.46%51.87%60.25%70.24%Beats 80%13 / 59
Asset Quality
Nonperforming Loans / Loans0.05%0.10%0.36%0.89%Beats 86%9 / 58
Net Charge-Offs / Loans0.00%0.00%0.02%0.05%Beats 100%10 / 58
Capital
Tier 1 Capital Ratio10.49%11.93%15.65%21.05%Beats 10%53 / 59
Total Risk-Based Capital Ratio10.49%12.05%15.77%22.26%Beats 7%55 / 59
Equity / Assets10.35%9.10%11.51%14.32%Beats 44%33 / 59
Liquidity & Funding
Loans / Deposits72.81%59.62%72.81%85.44%50th pctl29 / 58
Loans / Assets64.71%49.55%64.39%73.73%51st pctl29 / 59
Brokered Deposits / Depositsn/aNot reported for this institution