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First State Bank of Dekalb County, Inc.

Fort Payne, AL · Cert 23815 · First St Bancshares Dekalb Cnty

State charter, non-member · FDIC · 5 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=748 to 752). 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

86

Q2 2024Q2 2026peer median (50)

Asset Quality

38

Q2 2024Q2 2026peer median (50)

Profitability

94

Q2 2024Q2 2026peer median (50)

Liquidity

71

Q2 2024Q2 2026peer median

Efficiency

93

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 2026-10-10

First State Bank of Dekalb County, Inc.

Fort Payne, AL · Cert 23815 · First St Bancshares Dekalb Cnty

State charter, non-member · FDIC · 5 branches

Q2 2026

$353.8MAssets
$208.0MLoans
$299.0MDeposits
$48.8MEquity
Loan mix
81%RE $154.9M10%C&I $19.1M9%Consumer $16.6MQ2 2025Q2 2026
Deposit mix
65%Interest-bearing $193.4M35%Noninterest $105.5MQ2 2025Q2 2026

NIM

6.39%Q2 ’246.45%Q2 ’256.10%Q2 ’26+1%-5%

Non-interest income vs. expense

2.25%Q2 ’242.34%Q2 ’252.44%Q2 ’26+3%+2%

Executive Summary

  • Earnings: ROA of 2.26%, down 9 bps year over year; NIM at 5.07%.
  • Asset quality: problem loans at 0.84% of loans (-53 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 14.13%, up 102 bps from a year ago.
  • Funding: loans stand at 69.58% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

2.26%-9 bps YoY

Net Interest Margin (YTD, annualized)

5.07%-27 bps YoY

Efficiency Ratio (YTD, annualized)

44.14%+339 bps YoY

Tier 1 Leverage Ratio

14.13%+102 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.35%2.35%2.26%2.27%2.26%-9 bps
Return on Equity20.51%19.88%18.85%17.49%17.06%-345 bps
Net Interest Margin5.34%5.33%5.18%5.26%5.07%-27 bps
Efficiency Ratio40.75%40.56%42.29%45.17%44.14%+339 bps
Non-Interest Burden2.02%1.98%2.02%2.20%2.06%+3 bps
Growth
Asset Growth (YoY)4.56%4.78%3.30%2.64%3.97%-59 bps
Loan Growth (YoY)11.67%17.01%8.05%7.38%9.18%-248 bps
Deposit Growth (YoY)3.41%3.14%2.06%1.53%3.30%-11 bps
Asset Quality
Nonperforming Loans / Loans1.37%1.38%1.47%0.98%0.84%-53 bps
Net Charge-Offs / Loans0.26%0.20%0.19%0.00%0.02%-25 bps
Allowance / Loans1.28%1.30%1.39%1.36%1.33%+6 bps
Allowance Coverage of NPLs0.9x0.9x0.9x1.4x1.6x+0.7x
Capital
Tier 1 Leverage Ratio13.11%13.53%13.50%13.96%14.13%+102 bps
Total Risk-Based Capital23.25%23.92%24.20%25.17%25.28%+204 bps
Equity / Assets12.20%13.00%12.69%13.31%13.78%+158 bps
Liquidity & Funding
Loans / Deposits65.83%68.92%63.53%66.09%69.58%+375 bps
Liquid Assets / Assets9.42%5.35%7.09%8.00%4.72%-470 bps
CRE / Total Capitaln/a124.80%116.80%116.87%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 2026-10-10

First State Bank of Dekalb County, Inc.

Fort Payne, AL · Cert 23815 · Peer group: banks under $1B in assets operating in a single state (n=748-752) · First St Bancshares Dekalb Cnty

State charter, non-member · FDIC · 5 branches

Q2 2026

$353.8MAssets
$208.0MLoans
$299.0MDeposits
$48.8MEquity

Executive Summary

  • Strongest standing: return on assets outperforms 96% of banks under $1B in assets operating in a single state (rank 27 of 752).
  • Widest gap: nonperforming loans / loans trails 68% of banks under $1B in assets operating in a single state (rank 513 of 748).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

2.26%

Rank 27 of 752

Net Interest Margin

5.07%

Rank 28 of 752

Efficiency Ratio

44.92%

Rank 57 of 752

Equity / Assets

13.78%

Rank 160 of 752

Non-interest income vs. expense

$1.3M$8.7MINCOMEEXPENSE
Unfavorable gap of $7.3M · efficiency ratio beats 93% of banks under $1B in assets operating in a single state
Bank 44.92%Peer median 64.5%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.26%0.72%1.07%1.45%Beats 96%27 / 752
Return on Equity16.43%6.78%10.58%13.65%Beats 89%80 / 752
Net Interest Margin5.07%3.18%3.69%4.17%Beats 96%28 / 752
Efficiency Ratio44.92%55.75%64.49%75.47%Beats 93%57 / 752
Asset Quality
Nonperforming Loans / Loans0.84%0.09%0.42%1.03%Beats 32%513 / 748
Net Charge-Offs / Loans0.02%0.00%0.01%0.05%Beats 43%425 / 748
Capital
Tier 1 Capital Ratio24.03%11.55%13.75%17.60%Beats 90%77 / 752
Total Risk-Based Capital Ratio25.28%11.70%14.33%18.47%Beats 90%76 / 752
Equity / Assets13.78%8.93%10.56%13.13%Beats 79%160 / 752
Liquidity & Funding
Loans / Deposits69.58%62.23%78.64%91.26%34th pctl500 / 752
Loans / Assets58.79%54.61%67.41%76.47%32nd pctl511 / 752
Brokered Deposits / Depositsn/aNot reported for this institution