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Citizens Bank, The

Greensboro, AL · Cert 22358 · Citizens Bancshares Inc.

State charter, non-member · FDIC · 1 branch

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

69

Q2 2024Q2 2026peer median (50)

Asset Quality

20

Q2 2024Q2 2026peer median (50)

Profitability

42

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

79

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

Citizens Bank, The

Greensboro, AL · Cert 22358 · Citizens Bancshares Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$129.2MAssets
$37.7MLoans
$116.2MDeposits
$12.4MEquity
Loan mix
61%RE $18.2M22%C&I $6.7M17%Consumer $5.1MQ2 2025Q2 2026
Deposit mix
72%Interest-bearing $83.3M28%Noninterest $32.8MQ2 2025Q2 2026

NIM

4.29%Q2 ’244.23%Q2 ’254.17%Q2 ’26-6%+4%

Non-interest income vs. expense

1.62%Q2 ’241.58%Q2 ’251.61%Q2 ’26+0%+0%

Market Position · Tuscaloosa, AL · 2026 SOD (annual) · 2.1% share · #12 of 30 inst. · $0.1B of $5.5B

Executive Summary

  • Earnings: ROA of 1.09%, up 12 bps year over year; NIM at 2.85%.
  • Asset quality: problem loans at 1.87% of loans (-29 bps YoY), with net charge-offs at 0.06%.
  • Capital: tier 1 leverage ratio of 12.22%, up 7 bps from a year ago.
  • Funding: loans stand at 32.48% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.09%+12 bps YoY

Net Interest Margin (YTD, annualized)

2.85%+12 bps YoY

Efficiency Ratio (YTD, annualized)

53.46%-174 bps YoY

Tier 1 Leverage Ratio

12.22%+7 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.97%1.08%0.98%1.10%1.09%+12 bps
Return on Equity11.56%12.34%11.01%11.62%11.51%-5 bps
Net Interest Margin2.73%2.75%2.77%2.84%2.85%+12 bps
Efficiency Ratio55.20%53.84%57.44%51.58%53.46%-174 bps
Non-Interest Burden1.44%1.41%1.53%1.39%1.45%+1 bps
Growth
Asset Growth (YoY)8.99%5.93%7.26%4.02%1.71%-728 bps
Loan Growth (YoY)-5.30%-4.30%3.23%2.30%-1.33%+397 bps
Deposit Growth (YoY)8.94%5.96%5.43%3.03%0.60%-834 bps
Asset Quality
Nonperforming Loans / Loans2.16%2.07%2.06%1.58%1.87%-29 bps
Net Charge-Offs / Loans0.09%0.08%0.06%0.04%0.06%-3 bps
Allowance / Loans1.28%1.30%1.23%1.29%1.32%+4 bps
Allowance Coverage of NPLs0.6x0.6x0.6x0.8x0.7x+0.1x
Capital
Tier 1 Leverage Ratio12.15%12.33%11.80%11.94%12.22%+7 bps
Total Risk-Based Capital26.84%27.19%25.58%26.49%21.83%-500 bps
Equity / Assets8.62%9.80%9.38%9.50%9.61%+99 bps
Liquidity & Funding
Loans / Deposits33.12%33.00%33.89%33.44%32.48%-64 bps
Liquid Assets / Assets10.06%9.69%8.88%9.51%9.32%-75 bps
CRE / Total Capitaln/a14.94%16.00%15.65%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

Citizens Bank, The

Greensboro, AL · Cert 22358 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Citizens Bancshares Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$129.2MAssets
$37.7MLoans
$116.2MDeposits
$12.4MEquity

Executive Summary

  • Strongest standing: tier 1 capital ratio outperforms 85% of banks under $1B in assets operating in a single state (rank 111 of 746).
  • Widest gap: nonperforming loans / loans trails 87% of banks under $1B in assets operating in a single state (rank 649 of 743).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.10%

Rank 354 of 746

Net Interest Margin

2.85%

Rank 651 of 746

Efficiency Ratio

53.46%

Rank 159 of 746

Equity / Assets

9.61%

Rank 480 of 746

Non-interest income vs. expense

$0.2M$2.1MINCOMEEXPENSE
Unfavorable gap of $1.9M · efficiency ratio beats 79% of banks under $1B in assets operating in a single state
Bank 53.46%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.10%0.72%1.06%1.45%Beats 53%354 / 746
Return on Equity11.43%6.74%10.51%13.63%Beats 59%307 / 746
Net Interest Margin2.85%3.17%3.68%4.16%Beats 13%651 / 746
Efficiency Ratio53.46%55.74%64.58%75.47%Beats 79%159 / 746
Asset Quality
Nonperforming Loans / Loans1.87%0.09%0.42%1.07%Beats 13%649 / 743
Net Charge-Offs / Loans0.05%0.00%0.01%0.05%Beats 26%554 / 743
Capital
Tier 1 Capital Ratio21.00%11.55%13.75%17.60%Beats 85%111 / 746
Total Risk-Based Capital Ratio21.83%11.71%14.33%18.43%Beats 85%115 / 746
Equity / Assets9.61%8.90%10.51%13.06%Beats 36%480 / 746
Liquidity & Funding
Loans / Deposits32.48%61.31%78.27%90.78%3rd pctl727 / 746
Loans / Assets29.20%53.60%66.97%76.08%3rd pctl724 / 746
Brokered Deposits / Depositsn/aNot reported for this institution