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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

$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

5.87%Q2 ’245.68%Q2 ’255.64%Q2 ’26-9%+6%

Non-interest income vs. expense

2.42%Q2 ’242.47%Q2 ’252.46%Q2 ’26-2%-24%

Executive Summary

  • Earnings: ROA of 1.97%, up 42 bps year over year; NIM at 4.12%.
  • Asset quality: problem loans at 0.05% of loans (-3 bps YoY), with net charge-offs at 0.00%.
  • 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 (quarter, annualized)

1.97%+42 bps YoY

Net Interest Margin (quarter, annualized)

4.12%+25 bps YoY

Efficiency Ratio (quarter, annualized)

47.33%-738 bps YoY

Tier 1 Leverage Ratio

10.49%-51 bps YoY

Discrete quarter, annualized.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.55%1.35%1.50%1.31%1.97%+42 bps
Return on Equity14.55%12.88%14.79%12.81%18.96%+441 bps
Net Interest Margin3.87%3.77%3.93%3.72%4.12%+25 bps
Efficiency Ratio54.71%58.72%54.35%56.54%47.33%-738 bps
Non-Interest Burden1.82%1.96%1.90%1.90%1.38%-44 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%0.02%0.00%-0.01%0.00%-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