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PNB Community Bank

Niceville, FL · Cert 26687 · Bankshares Corp. of Niceville

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 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

16

Q2 2024Q2 2026peer median (50)

Asset Quality

56

Q2 2024Q2 2026peer median (50)

Profitability

77

Q2 2024Q2 2026peer median (50)

Liquidity

95

Q2 2024Q2 2026peer median

Efficiency

41

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

PNB Community Bank

Niceville, FL · Cert 26687 · Bankshares Corp. of Niceville

State charter, non-member · FDIC · 3 branches

Q2 2026

$155.2MAssets
$108.3MLoans
$140.3MDeposits
$13.8MEquity
Loan mix
97%RE $105.3M2%C&I $1.9M1%Consumer $1.0MQ2 2025Q2 2026
Deposit mix
73%Interest-bearing $102.6M27%Noninterest $37.7MQ2 2025Q2 2026

NIM

5.06%Q2 ’245.44%Q2 ’255.50%Q2 ’26+5%+2%

Non-interest income vs. expense

3.27%Q2 ’243.35%Q2 ’253.61%Q2 ’26-2%+3%

Market Position · Crestview-Fort Walton Beach-Destin, FL · 2026 SOD (annual) · 1.7% share · #16 of 28 inst. · $0.1B of $8.3B

1.8% Okaloosa
1.5% Walton

Executive Summary

  • Earnings: ROA of 1.24%, down 3 bps year over year; NIM at 4.62%.
  • Asset quality: problem loans at 0.04% of loans (-127 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 10.32%, up 53 bps from a year ago.
  • Funding: loans stand at 77.15% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.24%-3 bps YoY

Net Interest Margin (YTD, annualized)

4.62%+8 bps YoY

Efficiency Ratio (YTD, annualized)

68.51%+169 bps YoY

Tier 1 Leverage Ratio

10.32%+53 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.27%1.27%1.26%1.37%1.24%-3 bps
Return on Equity15.88%15.49%15.31%15.73%14.18%-170 bps
Net Interest Margin4.54%4.56%4.56%4.53%4.62%+8 bps
Efficiency Ratio66.82%67.02%67.06%65.33%68.51%+169 bps
Non-Interest Burden2.87%2.89%2.89%2.74%2.95%+8 bps
Growth
Asset Growth (YoY)0.20%-1.70%1.64%-2.65%-1.16%-136 bps
Loan Growth (YoY)-0.18%-4.27%-5.62%-7.60%-3.15%-298 bps
Deposit Growth (YoY)-0.27%-2.07%1.02%-3.33%-1.50%-123 bps
Asset Quality
Nonperforming Loans / Loans1.31%0.07%0.06%0.04%0.04%-127 bps
Net Charge-Offs / Loans0.01%0.04%0.02%-0.04%0.03%+2 bps
Allowance / Loans1.27%1.28%1.29%1.31%1.29%+1 bps
Allowance Coverage of NPLs1.0x19.4x21.0x33.8x29.6x+28.7x
Capital
Tier 1 Leverage Ratio9.78%9.89%9.75%9.96%10.32%+53 bps
Total Risk-Based Capital9.78%9.89%9.75%9.96%10.32%+53 bps
Equity / Assets8.31%8.84%8.47%8.95%8.91%+61 bps
Liquidity & Funding
Loans / Deposits78.47%79.17%76.27%77.50%77.15%-132 bps
Liquid Assets / Assets5.32%3.28%5.68%3.96%4.88%-43 bps
CRE / Total Capitaln/a289%296%297%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

PNB Community Bank

Niceville, FL · Cert 26687 · Peer group: banks under $1B in assets operating in a single state (n=748-752) · Bankshares Corp. of Niceville

State charter, non-member · FDIC · 3 branches

Q2 2026

$155.2MAssets
$108.3MLoans
$140.3MDeposits
$13.8MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 89% of banks under $1B in assets operating in a single state (rank 79 of 752).
  • Widest gap: total risk-based capital ratio trails 89% of banks under $1B in assets operating in a single state (rank 672 of 752).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.25%

Rank 273 of 752

Net Interest Margin

4.62%

Rank 79 of 752

Efficiency Ratio

68.51%

Rank 448 of 752

Equity / Assets

8.91%

Rank 566 of 752

Non-interest income vs. expense

$1.0M$5.7MINCOMEEXPENSE
Unfavorable gap of $4.6M · efficiency ratio beats 41% of banks under $1B in assets operating in a single state
Bank 68.51%Peer median 64.5%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.25%0.72%1.07%1.45%Beats 64%273 / 752
Return on Equity14.03%6.78%10.58%13.65%Beats 77%171 / 752
Net Interest Margin4.62%3.18%3.69%4.17%Beats 89%79 / 752
Efficiency Ratio68.51%55.75%64.49%75.47%Beats 41%448 / 752
Asset Quality
Nonperforming Loans / Loans0.04%0.09%0.42%1.03%Beats 79%158 / 748
Net Charge-Offs / Loans0.04%0.00%0.01%0.05%Beats 32%510 / 748
Capital
Tier 1 Capital Ratio10.32%11.55%13.75%17.60%Beats 12%663 / 752
Total Risk-Based Capital Ratio10.32%11.70%14.33%18.47%Beats 11%672 / 752
Equity / Assets8.91%8.93%10.56%13.13%Beats 25%566 / 752
Liquidity & Funding
Loans / Deposits77.15%62.23%78.64%91.26%47th pctl399 / 752
Loans / Assets69.77%54.61%67.41%76.47%56th pctl330 / 752
Brokered Deposits / Depositsn/aNot reported for this institution