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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=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

16

Q2 2024Q2 2026peer median (50)

Asset Quality

55

Q2 2024Q2 2026peer median (50)

Profitability

77

Q2 2024Q2 2026peer median (50)

Liquidity

97

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 2026-10-11

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 2026-10-11

PNB Community Bank

Niceville, FL · Cert 26687 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · 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 90% of banks under $1B in assets operating in a single state (rank 74 of 746).
  • Widest gap: total risk-based capital ratio trails 89% of banks under $1B in assets operating in a single state (rank 665 of 746).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.25%

Rank 268 of 746

Net Interest Margin

4.62%

Rank 74 of 746

Efficiency Ratio

68.51%

Rank 442 of 746

Equity / Assets

8.91%

Rank 557 of 746

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 64.6%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%268 / 746
Return on Equity14.03%6.74%10.51%13.63%Beats 77%170 / 746
Net Interest Margin4.62%3.17%3.68%4.16%Beats 90%74 / 746
Efficiency Ratio68.51%55.74%64.58%75.47%Beats 41%442 / 746
Asset Quality
Nonperforming Loans / Loans0.04%0.09%0.42%1.07%Beats 79%159 / 743
Net Charge-Offs / Loans0.04%0.00%0.01%0.05%Beats 31%513 / 743
Capital
Tier 1 Capital Ratio10.32%11.55%13.75%17.60%Beats 12%657 / 746
Total Risk-Based Capital Ratio10.32%11.71%14.33%18.43%Beats 11%665 / 746
Equity / Assets8.91%8.90%10.51%13.06%Beats 25%557 / 746
Liquidity & Funding
Loans / Deposits77.15%61.31%78.27%90.78%48th pctl389 / 746
Loans / Assets69.77%53.60%66.97%76.08%57th pctl321 / 746
Brokered Deposits / Depositsn/aNot reported for this institution