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Clay County Bank, Inc.

Clay, WV · Cert 2444 · First Clay County Banc Corp.

State charter, non-member · FDIC · 2 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=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

Trailing 9 quarters, through Q2 2026

Capital

65

Q2 2024Q2 2026Peer median (50)

Asset Quality

36

Q2 2024Q2 2026Peer median (50)

Profitability

52

Q2 2024Q2 2026Peer median (50)

Liquidity

33

Q2 2024Q2 2026Peer median (100)

Efficiency

52

Q2 2024Q2 2026Peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is a stronger peer standing, and the peer median is fixed at 50. Liquidity, Growth: closeness to the peer median, 100 at the median.

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 2026-10-12

Clay County Bank, Inc.

Clay, WV · Cert 2444 · First Clay County Banc Corp.

State charter, non-member · FDIC · 2 branches

Q2 2026

$135.9MAssets
$66.0MLoans
$116.2MDeposits
$19.0MEquity
Loan mix
71%RE $45.8M1%C&I $0.9M27%Consumer $17.6MQ2 2025Q2 2026
Deposit mix
78%Interest-bearing $90.9M22%Noninterest $25.2MQ2 2025Q2 2026

NIM

4.90%Q2 ’244.90%Q2 ’255.04%Q2 ’26-6%+9%

Non-interest income vs. expense

2.64%Q2 ’242.63%Q2 ’252.74%Q2 ’26+3%+4%

Market Position · Charleston, WV · 2026 SOD (annual) · 1.6% share · #11 of 14 inst. · $0.1B of $7.2B

Executive Summary

  • Earnings: ROA of 1.26%, up 17 bps year over year; NIM at 3.75%.
  • Asset quality: problem loans at 0.28% of loans (-13 bps YoY), with net charge-offs at 0.12%.
  • Capital: tier 1 leverage ratio of 14.80%, down 1 bps from a year ago.
  • Funding: loans stand at 56.86% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.26%+17 bps YoY

Net Interest Margin (YTD, annualized)

3.75%+30 bps YoY

Efficiency Ratio (YTD, annualized)

63.83%-234 bps YoY

Tier 1 Leverage Ratio

14.80%-1 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.09%1.10%1.05%1.21%1.26%+17 bps
Return on Equity7.99%8.08%7.72%8.81%9.10%+111 bps
Net Interest Margin3.45%3.47%3.50%3.72%3.75%+30 bps
Efficiency Ratio66.17%66.16%68.45%64.46%63.83%-234 bps
Non-Interest Burden2.11%2.12%2.23%2.20%2.20%+9 bps
Growth
Asset Growth (YoY)7.13%0.73%4.65%4.26%2.97%-415 bps
Loan Growth (YoY)3.65%-1.83%-1.76%0.22%1.04%-261 bps
Deposit Growth (YoY)6.66%-0.11%4.06%4.13%2.68%-398 bps
Asset Quality
Nonperforming Loans / Loans0.40%0.52%0.36%0.36%0.28%-13 bps
Net Charge-Offs / Loans0.02%0.11%0.04%0.04%0.12%+10 bps
Allowance / Loans1.84%1.81%1.87%1.83%1.74%-10 bps
Allowance Coverage of NPLs4.6x3.5x5.2x5.1x6.3x+1.7x
Capital
Tier 1 Leverage Ratio14.81%14.61%14.38%14.74%14.80%-1 bps
Total Risk-Based Capital14.81%14.61%14.38%14.74%14.80%-1 bps
Equity / Assets13.74%13.89%13.64%13.76%13.98%+23 bps
Liquidity & Funding
Loans / Deposits57.78%55.81%54.49%55.79%56.86%-92 bps
Liquid Assets / Assets16.32%18.49%17.67%16.92%16.38%+6 bps
CRE / Total Capitaln/a17.35%16.88%17.06%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 2026-10-12

Clay County Bank, Inc.

Clay, WV · Cert 2444 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · First Clay County Banc Corp.

State charter, non-member · FDIC · 2 branches

Q2 2026

$135.9MAssets
$66.0MLoans
$116.2MDeposits
$19.0MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 81% of banks under $1B in assets operating in a single state (rank 142 of 746).
  • Widest gap: net charge-offs / loans trails 89% of banks under $1B in assets operating in a single state (rank 659 of 743).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

1.25%

Rank 267 of 746

Net Interest Margin

3.75%

Rank 351 of 746

Efficiency Ratio

63.83%

Rank 356 of 746

Equity / Assets

13.98%

Rank 142 of 746

Non-interest income vs. expense

$0.7M$3.7MINCOMEEXPENSE
Unfavorable gap of $3.0M · efficiency ratio beats 52% of banks under $1B in assets operating in a single state
Bank 63.83%Peer median 64.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.25%0.72%1.06%1.45%Beats 64%267 / 746
Return on Equity8.95%6.74%10.51%13.63%Beats 40%449 / 746
Net Interest Margin3.75%3.17%3.68%4.16%Beats 53%351 / 746
Efficiency Ratio63.83%55.74%64.58%75.47%Beats 52%356 / 746
Asset Quality
Nonperforming Loans / Loans0.28%0.09%0.42%1.07%Beats 60%295 / 743
Net Charge-Offs / Loans0.13%0.00%0.01%0.05%Beats 11%659 / 743
Capital
Tier 1 Capital Ratio14.80%11.55%13.75%17.60%Beats 59%303 / 746
Total Risk-Based Capital Ratio14.80%11.71%14.33%18.43%Beats 54%345 / 746
Equity / Assets13.98%8.90%10.51%13.06%Beats 81%142 / 746
Liquidity & Funding
Loans / Deposits56.86%61.31%78.27%90.78%19th pctl601 / 746
Loans / Assets48.59%53.60%66.97%76.08%19th pctl605 / 746
Brokered Deposits / Depositsn/aNot reported for this institution