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Comenity Bank

Wilmington, DE · Cert 27499

State charter, non-member · FDIC · 1 branch

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B in assets3

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 $1B-$10B in assets (n=322 to 328). 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

81

Q2 2024Q2 2026peer median (50)

Asset Quality

3

Q2 2024Q2 2026peer median (50)

Profitability

99

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

80

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

Comenity Bank

Wilmington, DE · Cert 27499

State charter, non-member · FDIC · 1 branch

Q2 2026

$7.4BAssets
$6.3BLoans
$4.0BDeposits
$1.0BEquity
Loan mix
0%RE $0.0B0%C&I $0.0B100%Consumer $6.4BQ2 2025Q2 2026
Deposit mix
99%Interest-bearing $4.0B1%Noninterest $0.0BQ2 2025Q2 2026

NIM

24.70%Q2 ’2423.88%Q2 ’2523.50%Q2 ’26-1%0%

Non-interest income vs. expense

9.82%Q2 ’2410.57%Q2 ’2510.76%Q2 ’26+9%+3%

Market Position · Philadelphia-Camden-Wilmington, PA-NJ-DE-MD · 2026 SOD (annual) · 0.6% share · #16 of 88 inst. · $4.0B of $685.1B

Executive Summary

  • Earnings: ROA of 4.96%, up 5 bps year over year; NIM at 19.81%.
  • Asset quality: problem loans at 3.24% of loans (-31 bps YoY), with net charge-offs at 6.54%.
  • Capital: tier 1 leverage ratio of 13.38%, down 55 bps from a year ago.
  • Funding: loans stand at 157.73% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

4.96%+5 bps YoY

Net Interest Margin (YTD, annualized)

19.81%-1 bps YoY

Efficiency Ratio (YTD, annualized)

49.79%+105 bps YoY

Tier 1 Leverage Ratio

13.38%-55 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets4.91%5.49%4.91%5.25%4.96%+5 bps
Return on Equity34.13%38.53%34.79%38.74%36.37%+224 bps
Net Interest Margin19.82%20.18%20.38%19.87%19.81%-1 bps
Efficiency Ratio48.73%48.91%49.59%48.84%49.79%+105 bps
Non-Interest Burden8.70%8.91%9.22%8.84%8.96%+26 bps
Growth
Asset Growth (YoY)-4.53%-2.83%-4.13%1.35%-0.92%+361 bps
Loan Growth (YoY)-5.28%-3.64%-3.31%-2.55%-1.37%+391 bps
Deposit Growth (YoY)-3.56%13.10%14.82%22.85%17.74%+2,131 bps
Asset Quality
Nonperforming Loans / Loans3.55%3.74%3.57%3.47%3.24%-31 bps
Net Charge-Offs / Loans7.52%7.35%6.84%6.74%6.54%-97 bps
Allowance / Loans12.09%12.00%11.40%11.63%11.56%-54 bps
Allowance Coverage of NPLs3.4x3.2x3.2x3.3x3.6x+0.2x
Capital
Tier 1 Leverage Ratio13.93%13.48%14.07%13.54%13.38%-55 bps
Total Risk-Based Capital17.19%16.76%16.48%16.49%16.90%-29 bps
Equity / Assets14.22%13.83%13.53%13.57%13.82%-40 bps
Liquidity & Funding
Loans / Deposits188.30%175.21%180.48%161.22%157.73%-3,057 bps
Liquid Assets / Assets13.95%13.88%13.80%14.60%14.16%+21 bps
CRE / Total Capitaln/a0.00%0.00%0.00%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

Comenity Bank

Wilmington, DE · Cert 27499 · Peer group: banks $1B-$10B in assets (n=322-328)

State charter, non-member · FDIC · 1 branch

Q2 2026

$7.4BAssets
$6.3BLoans
$4.0BDeposits
$1.0BEquity

Executive Summary

  • Strongest standing: return on equity outperforms 99% of banks $1B-$10B in assets (rank 4 of 328).
  • Widest gap: net charge-offs / loans trails 99% of banks $1B-$10B in assets (rank 320 of 322).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

5.14%

Rank 5 of 328

Net Interest Margin

19.81%

Rank 3 of 328

Efficiency Ratio

49.80%

Rank 67 of 328

Equity / Assets

13.82%

Rank 36 of 328

Non-interest income vs. expense

$138.1M$823.9MINCOMEEXPENSE
Unfavorable gap of $685.8M · efficiency ratio beats 80% of banks $1B-$10B in assets
Bank 49.80%Peer median 59.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets5.14%0.91%1.22%1.52%Beats 98%5 / 328
Return on Equity37.17%8.43%11.45%14.43%Beats 99%4 / 328
Net Interest Margin19.81%3.03%3.45%3.83%Beats 99%3 / 328
Efficiency Ratio49.80%51.61%59.56%67.53%Beats 80%67 / 328
Asset Quality
Nonperforming Loans / Loans3.24%0.24%0.51%1.03%Beats 5%307 / 322
Net Charge-Offs / Loans4.28%0.01%0.03%0.10%Beats 1%320 / 322
Capital
Tier 1 Capital Ratio15.53%11.75%13.15%15.47%Beats 75%81 / 328
Total Risk-Based Capital Ratio16.90%12.63%14.15%16.46%Beats 79%69 / 328
Equity / Assets13.82%9.15%10.33%12.01%Beats 89%36 / 328
Liquidity & Funding
Loans / Deposits157.73%76.63%87.92%95.36%99th pctl3 / 323
Loans / Assets85.78%65.18%74.15%79.98%93rd pctl23 / 328
Brokered Deposits / Depositsn/aNot reported for this institution