PackageTrendsPeer
Letter portraitLegal landscape

Pinnacle Bank, Inc.

Vanceburg, KY · Cert 22355

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 KY3

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 KY (n=69). 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

72

Q2 2024Q2 2026peer median (50)

Asset Quality

9

Q2 2024Q2 2026peer median (50)

Profitability

27

Q2 2024Q2 2026peer median (50)

Liquidity

92

Q2 2024Q2 2026peer median

Efficiency

16

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

Pinnacle Bank, Inc.

Vanceburg, KY · Cert 22355

State charter, non-member · FDIC · 3 branches

Q2 2026

$57.9MAssets
$37.2MLoans
$46.8MDeposits
$9.9MEquity
Loan mix
78%RE $28.7M13%C&I $4.8M9%Consumer $3.3MQ2 2025Q2 2026
Deposit mix
76%Interest-bearing $35.7M24%Noninterest $11.1MQ2 2025Q2 2026

NIM

5.90%Q2 ’245.92%Q2 ’255.77%Q2 ’26-4%+1%

Non-interest income vs. expense

3.21%Q2 ’243.01%Q2 ’253.14%Q2 ’26-11%+12%

Executive Summary

  • Earnings: ROA of 0.43%, down 54 bps year over year; NIM at 3.92%.
  • Asset quality: problem loans at 1.74% of loans (+137 bps YoY), with net charge-offs at 0.97%.
  • Capital: tier 1 leverage ratio of 15.67%, down 48 bps from a year ago.
  • Funding: loans stand at 79.37% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.43%-54 bps YoY

Net Interest Margin (YTD, annualized)

3.92%+3 bps YoY

Efficiency Ratio (YTD, annualized)

75.62%+539 bps YoY

Tier 1 Leverage Ratio

15.67%-48 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.96%0.97%0.87%0.31%0.43%-54 bps
Return on Equity5.63%5.68%5.14%1.84%2.55%-309 bps
Net Interest Margin3.89%3.98%3.94%3.81%3.92%+3 bps
Efficiency Ratio70.23%69.10%70.87%75.00%75.62%+539 bps
Non-Interest Burden2.53%2.57%2.61%2.70%2.83%+30 bps
Growth
Asset Growth (YoY)3.15%7.35%6.40%4.38%4.04%+88 bps
Loan Growth (YoY)3.32%10.26%21.12%17.32%7.90%+458 bps
Deposit Growth (YoY)7.79%15.57%13.38%6.72%6.63%-116 bps
Asset Quality
Nonperforming Loans / Loans0.37%2.25%2.42%3.06%1.74%+137 bps
Net Charge-Offs / Loans0.84%0.52%0.40%1.92%0.97%+13 bps
Allowance / Loans1.26%1.26%1.28%1.07%1.20%-6 bps
Allowance Coverage of NPLs3.4x0.6x0.5x0.3x0.7x-2.8x
Capital
Tier 1 Leverage Ratio16.16%16.37%15.89%15.37%15.67%-48 bps
Total Risk-Based Capital16.16%16.37%15.89%15.37%15.67%-48 bps
Equity / Assets17.44%17.12%16.60%16.86%17.04%-41 bps
Liquidity & Funding
Loans / Deposits78.44%77.61%77.74%79.70%79.37%+93 bps
Liquid Assets / Assets0.04%8.47%2.72%1.10%3.09%+305 bps
CRE / Total Capitaln/a165.64%182.32%172.46%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

Pinnacle Bank, Inc.

Vanceburg, KY · Cert 22355 · Peer group: banks under $1B in assets in KY (n=69)

State charter, non-member · FDIC · 3 branches

Q2 2026

$57.9MAssets
$37.2MLoans
$46.8MDeposits
$9.9MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 90% of banks under $1B in assets in KY (rank 7 of 69).
  • Widest gap: net charge-offs / loans trails 99% of banks under $1B in assets in KY (rank 69 of 69).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.43%

Rank 66 of 69

Net Interest Margin

3.92%

Rank 21 of 69

Efficiency Ratio

75.62%

Rank 59 of 69

Equity / Assets

17.04%

Rank 7 of 69

Non-interest income vs. expense

$0.2M$1.8MINCOMEEXPENSE
Unfavorable gap of $1.6M · efficiency ratio beats 16% of banks under $1B in assets in KY
Bank 75.62%Peer median 63.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.43%0.83%1.18%1.44%Beats 4%66 / 69
Return on Equity2.53%7.64%11.70%15.70%Beats 6%65 / 69
Net Interest Margin3.92%3.45%3.75%3.96%Beats 70%21 / 69
Efficiency Ratio75.62%55.32%62.99%70.80%Beats 16%59 / 69
Asset Quality
Nonperforming Loans / Loans1.74%0.18%0.52%1.14%Beats 17%58 / 69
Net Charge-Offs / Loans0.50%0.01%0.02%0.06%Beats 1%69 / 69
Capital
Tier 1 Capital Ratio15.67%11.33%13.58%16.27%Beats 65%24 / 69
Total Risk-Based Capital Ratio15.67%11.55%14.43%17.27%Beats 61%27 / 69
Equity / Assets17.04%8.31%9.91%12.53%Beats 90%7 / 69
Liquidity & Funding
Loans / Deposits79.37%71.40%81.07%88.03%43rd pctl39 / 69
Loans / Assets64.24%61.10%68.66%76.68%35th pctl45 / 69
Brokered Deposits / Depositsn/aNot reported for this institution