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Cumberland Valley National Bank & Trust Company

East Bernstadt, KY · Cert 2691 · Cumberland Valley Finl Corp.

National charter · OCC · 14 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in KY3

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 in KY (n=69). 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

19

Q2 2024Q2 2026peer median (50)

Asset Quality

52

Q2 2024Q2 2026peer median (50)

Profitability

50

Q2 2024Q2 2026peer median (50)

Liquidity

76

Q2 2024Q2 2026peer median

Efficiency

43

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

Cumberland Valley National Bank & Trust Company

East Bernstadt, KY · Cert 2691 · Cumberland Valley Finl Corp.

National charter · OCC · 14 branches

Q2 2026

$816.1MAssets
$559.3MLoans
$737.2MDeposits
$74.8MEquity
Loan mix
86%RE $474.5M10%C&I $56.0M4%Consumer $19.9MQ2 2025Q2 2026
Deposit mix
75%Interest-bearing $556.3M25%Noninterest $180.9MQ2 2025Q2 2026

NIM

4.76%Q2 ’245.12%Q2 ’255.30%Q2 ’26+8%+9%

Non-interest income vs. expense

3.15%Q2 ’242.97%Q2 ’252.96%Q2 ’26-6%+3%

Market Position · Lexington-Fayette, KY · 2026 SOD (annual) · 0.2% share · #29 of 36 inst. · $0.0B of $16.0B

26.2% Laurel
9.7% Madison
15.3% Whitley
2.2% Pulaski

Executive Summary

  • Earnings: ROA of 1.15%, up 21 bps year over year; NIM at 3.73%.
  • Asset quality: problem loans at 0.22% of loans (-41 bps YoY), with net recoveries of 0.08%.
  • Capital: tier 1 leverage ratio of 9.49%, up 20 bps from a year ago.
  • Funding: loans stand at 75.87% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.15%+21 bps YoY

Net Interest Margin (YTD, annualized)

3.73%+32 bps YoY

Efficiency Ratio (YTD, annualized)

65.74%-392 bps YoY

Tier 1 Leverage Ratio

9.49%+20 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.94%0.94%0.99%0.98%1.15%+21 bps
Return on Equity10.75%10.66%11.18%10.85%12.67%+192 bps
Net Interest Margin3.42%3.47%3.46%3.60%3.73%+32 bps
Efficiency Ratio69.65%70.00%69.02%68.58%65.74%-392 bps
Non-Interest Burden2.12%2.18%2.13%2.23%2.19%+7 bps
Growth
Asset Growth (YoY)7.90%7.12%3.53%5.28%2.78%-512 bps
Loan Growth (YoY)11.10%6.11%5.31%3.69%-0.20%-1,130 bps
Deposit Growth (YoY)9.16%7.87%2.83%5.30%2.30%-686 bps
Asset Quality
Nonperforming Loans / Loans0.63%0.26%0.45%0.30%0.22%-41 bps
Net Charge-Offs / Loans0.03%0.03%0.03%0.04%-0.08%-11 bps
Allowance / Loans1.27%1.28%1.30%1.31%1.37%+10 bps
Allowance Coverage of NPLs2.0x4.9x2.9x4.4x6.2x+4.2x
Capital
Tier 1 Leverage Ratio9.29%9.48%9.53%9.44%9.49%+20 bps
Total Risk-Based Capital13.76%13.69%9.53%9.44%9.49%-427 bps
Equity / Assets8.71%9.07%9.15%8.96%9.17%+46 bps
Liquidity & Funding
Loans / Deposits77.77%78.32%76.38%74.55%75.87%-190 bps
Liquid Assets / Assets11.19%10.67%11.92%13.82%13.38%+219 bps
CRE / Total Capitaln/a387%382%383%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

Cumberland Valley National Bank & Trust Company

East Bernstadt, KY · Cert 2691 · Peer group: banks under $1B in assets in KY (n=69) · Cumberland Valley Finl Corp.

National charter · OCC · 14 branches

Q2 2026

$816.1MAssets
$559.3MLoans
$737.2MDeposits
$74.8MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 71% of banks under $1B in assets in KY (rank 21 of 69).
  • Widest gap: total risk-based capital ratio trails 93% of banks under $1B in assets in KY (rank 64 of 69).
  • Overall: at or above the peer median on 2 of 9 directional measures.

Return on Assets

1.16%

Rank 36 of 69

Net Interest Margin

3.73%

Rank 36 of 69

Efficiency Ratio

65.74%

Rank 40 of 69

Equity / Assets

9.17%

Rank 41 of 69

Non-interest income vs. expense

$6.4M$24.6MINCOMEEXPENSE
Unfavorable gap of $18.3M · efficiency ratio beats 43% of banks under $1B in assets in KY
Bank 65.74%Peer median 63.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.16%0.83%1.18%1.44%Beats 48%36 / 69
Return on Equity12.64%7.64%11.70%15.70%Beats 55%31 / 69
Net Interest Margin3.73%3.45%3.75%3.96%Beats 48%36 / 69
Efficiency Ratio65.74%55.32%62.99%70.80%Beats 43%40 / 69
Asset Quality
Nonperforming Loans / Loans0.22%0.18%0.52%1.14%Beats 71%21 / 69
Net Charge-Offs / Loans0.04%0.01%0.02%0.06%Beats 33%47 / 69
Capital
Tier 1 Capital Ratio9.49%11.33%13.58%16.27%Beats 9%63 / 69
Total Risk-Based Capital Ratio9.49%11.55%14.43%17.27%Beats 7%64 / 69
Equity / Assets9.17%8.31%9.91%12.53%Beats 41%41 / 69
Liquidity & Funding
Loans / Deposits75.87%71.40%81.07%88.03%32nd pctl47 / 69
Loans / Assets68.54%61.10%68.66%76.68%48th pctl36 / 69
Brokered Deposits / Depositsn/aNot reported for this institution