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Bank of South Carolina, The

Charleston, SC · Cert 26912 · Bank of South Carolina Corp.

State charter, non-member · FDIC · 6 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

36

Q2 2024Q2 2026peer median (50)

Asset Quality

65

Q2 2024Q2 2026peer median (50)

Profitability

82

Q2 2024Q2 2026peer median (50)

Liquidity

88

Q2 2024Q2 2026peer median

Efficiency

74

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

Bank of South Carolina, The

Charleston, SC · Cert 26912 · Bank of South Carolina Corp.

State charter, non-member · FDIC · 6 branches

Q2 2026

$571.2MAssets
$369.5MLoans
$497.3MDeposits
$60.4MEquity
Loan mix
84%RE $304.6M15%C&I $54.8M1%Consumer $2.8MQ2 2025Q2 2026
Deposit mix
63%Interest-bearing $313.9M37%Noninterest $183.4MQ2 2025Q2 2026

NIM

4.73%Q2 ’245.10%Q2 ’255.17%Q2 ’26+18%+8%

Non-interest income vs. expense

2.45%Q2 ’242.63%Q2 ’252.74%Q2 ’26+9%+1%

Market Position · Charleston-North Charleston, SC · 2026 SOD (annual) · 1.9% share · #12 of 37 inst. · $0.5B of $25.6B

2.1% Charleston
2.5% Dorchester

Executive Summary

  • Earnings: ROA of 1.56%, up 20 bps year over year; NIM at 4.48%.
  • Asset quality: problem loans at 0.29% of loans (0 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 11.76%, up 49 bps from a year ago.
  • Funding: loans stand at 74.31% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.56%+20 bps YoY

Net Interest Margin (YTD, annualized)

4.48%+33 bps YoY

Efficiency Ratio (YTD, annualized)

56.15%-270 bps YoY

Tier 1 Leverage Ratio

11.76%+49 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.36%1.42%1.42%1.45%1.56%+20 bps
Return on Equity14.29%14.63%14.48%13.85%14.81%+53 bps
Net Interest Margin4.16%4.19%4.25%4.34%4.48%+33 bps
Efficiency Ratio58.85%57.47%57.94%57.67%56.15%-270 bps
Non-Interest Burden2.32%2.27%2.33%2.35%2.35%+3 bps
Growth
Asset Growth (YoY)-0.35%0.88%3.50%-0.95%-1.56%-121 bps
Loan Growth (YoY)-0.14%-1.50%-1.74%0.71%1.92%+206 bps
Deposit Growth (YoY)-0.14%-0.35%2.15%-2.02%-2.33%-219 bps
Asset Quality
Nonperforming Loans / Loans0.30%0.31%0.21%0.21%0.29%0 bps
Net Charge-Offs / Loans0.01%0.01%0.01%0.00%0.00%-1 bps
Allowance / Loans1.05%1.15%1.17%1.19%1.20%+15 bps
Allowance Coverage of NPLs3.5x3.7x5.5x5.8x4.1x+0.6x
Capital
Tier 1 Leverage Ratio11.27%11.27%11.46%11.85%11.76%+49 bps
Total Risk-Based Capital11.27%11.27%11.46%11.85%11.76%+49 bps
Equity / Assets9.67%10.13%10.33%10.64%10.57%+90 bps
Liquidity & Funding
Loans / Deposits71.21%70.10%72.29%74.16%74.31%+310 bps
Liquid Assets / Assets8.45%9.04%7.13%11.42%9.93%+148 bps
CRE / Total Capitaln/a216%214%209%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

Bank of South Carolina, The

Charleston, SC · Cert 26912 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Bank of South Carolina Corp.

State charter, non-member · FDIC · 6 branches

Q2 2026

$571.2MAssets
$369.5MLoans
$497.3MDeposits
$60.4MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 87% of banks under $1B in assets operating in a single state (rank 97 of 746).
  • Widest gap: total risk-based capital ratio trails 73% of banks under $1B in assets operating in a single state (rank 546 of 746).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

1.55%

Rank 157 of 746

Net Interest Margin

4.48%

Rank 97 of 746

Efficiency Ratio

56.15%

Rank 197 of 746

Equity / Assets

10.57%

Rank 361 of 746

Non-interest income vs. expense

$2.1M$15.2MINCOMEEXPENSE
Unfavorable gap of $13.0M · efficiency ratio beats 74% of banks under $1B in assets operating in a single state
Bank 56.15%Peer median 64.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.55%0.72%1.06%1.45%Beats 79%157 / 746
Return on Equity14.69%6.74%10.51%13.63%Beats 81%141 / 746
Net Interest Margin4.48%3.17%3.68%4.16%Beats 87%97 / 746
Efficiency Ratio56.15%55.74%64.58%75.47%Beats 74%197 / 746
Asset Quality
Nonperforming Loans / Loans0.29%0.09%0.42%1.07%Beats 60%298 / 743
Net Charge-Offs / Loans0.00%0.00%0.01%0.05%Beats 70%231 / 743
Capital
Tier 1 Capital Ratio11.76%11.55%13.75%17.60%Beats 29%529 / 746
Total Risk-Based Capital Ratio11.76%11.71%14.33%18.43%Beats 27%546 / 746
Equity / Assets10.57%8.90%10.51%13.06%Beats 52%361 / 746
Liquidity & Funding
Loans / Deposits74.31%61.31%78.27%90.78%43rd pctl422 / 746
Loans / Assets64.68%53.60%66.97%76.08%44th pctl416 / 746
Brokered Deposits / Depositsn/aNot reported for this institution