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Berkshire Bank, The

New York, NY · Cert 27503 · Berkshire Bcorp Inc.

State charter, non-member · FDIC · 7 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 the New York-Newark-Jersey City, NY-NJ area3

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 the New York-Newark-Jersey City, NY-NJ area (n=30 to 31). 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

87

Q2 2024Q2 2026peer median (50)

Asset Quality

52

Q2 2024Q2 2026peer median (50)

Profitability

57

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

61

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

Berkshire Bank, The

New York, NY · Cert 27503 · Berkshire Bcorp Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

$530.0MAssets
$144.5MLoans
$397.5MDeposits
$127.5MEquity
Loan mix
100%RE $153.0M0%C&I $0.6M0%Consumer $0.1MQ2 2025Q2 2026
Deposit mix
76%Interest-bearing $302.3M24%Noninterest $95.2MQ2 2025Q2 2026

NIM

4.73%Q2 ’244.60%Q2 ’254.23%Q2 ’26+1%+2%

Non-interest income vs. expense

2.50%Q2 ’242.58%Q2 ’252.71%Q2 ’26-15%+28%

Market Position · New York-Newark-Jersey City, NY-NJ · 2026 SOD (annual) · 0.0% share · #111 of 151 inst. · $0.3B of $2921.1B

0.0% New York
1.0% Orange
0.1% Kings

Executive Summary

  • Earnings: ROA of 0.53%, down 36 bps year over year; NIM at 3.49%.
  • Asset quality: problem loans at 12.68% of loans (+671 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 24.16%, up 217 bps from a year ago.
  • Funding: loans stand at 36.35% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.53%-36 bps YoY

Net Interest Margin (YTD, annualized)

3.49%+7 bps YoY

Efficiency Ratio (YTD, annualized)

77.07%+1,084 bps YoY

Tier 1 Leverage Ratio

24.16%+217 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.90%0.73%0.71%0.38%0.53%-36 bps
Return on Equity4.06%3.30%3.16%1.60%2.26%-180 bps
Net Interest Margin3.41%3.51%3.65%3.34%3.49%+7 bps
Efficiency Ratio66.23%68.26%68.56%82.10%77.07%+1,084 bps
Non-Interest Burden2.10%2.29%2.38%2.74%2.68%+58 bps
Growth
Asset Growth (YoY)-1.92%-2.95%-8.76%-7.34%-7.62%-571 bps
Loan Growth (YoY)-24.63%-28.46%-23.11%-18.61%-19.82%+482 bps
Deposit Growth (YoY)-2.73%-3.37%-10.73%-8.42%-9.69%-696 bps
Asset Quality
Nonperforming Loans / Loans5.97%6.34%10.89%11.16%12.68%+671 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans5.09%5.74%6.11%6.30%6.70%+160 bps
Allowance Coverage of NPLs0.9x0.9x0.6x0.6x0.5x-0.3x
Capital
Tier 1 Leverage Ratio21.99%22.37%23.19%24.15%24.16%+217 bps
Total Risk-Based Capital77.00%82.16%86.03%89.30%95.00%+1,801 bps
Equity / Assets22.08%22.33%23.54%23.37%24.06%+198 bps
Liquidity & Funding
Loans / Deposits40.94%38.43%39.16%37.46%36.35%-459 bps
Liquid Assets / Assets49.31%52.07%57.86%58.44%60.18%+1,087 bps
CRE / Total Capitaln/a107.65%102.91%99.39%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

Berkshire Bank, The

New York, NY · Cert 27503 · Peer group: banks under $1B in assets in the New York-Newark-Jersey City, NY-NJ area (n=30-31) · Berkshire Bcorp Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

$530.0MAssets
$144.5MLoans
$397.5MDeposits
$127.5MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in the New York-Newark-Jersey City, NY-NJ area (rank 17 of 30).
  • Widest gap: nonperforming loans / loans trails 97% of banks under $1B in assets in the New York-Newark-Jersey City, NY-NJ area (rank 30 of 30).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

0.54%

Rank 11 of 31

Net Interest Margin

3.49%

Rank 12 of 31

Efficiency Ratio

77.07%

Rank 13 of 31

Equity / Assets

24.06%

Rank 6 of 31

Non-interest income vs. expense

$0.1M$14.6MINCOMEEXPENSE
Unfavorable gap of $14.5M · efficiency ratio beats 61% of banks under $1B in assets in the New York-Newark-Jersey City, NY-NJ area
Bank 77.07%Peer median 83.7%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.54%-0.02%0.39%0.84%Beats 65%11 / 31
Return on Equity2.25%-0.19%2.57%5.72%Beats 45%17 / 31
Net Interest Margin3.49%2.51%3.30%3.85%Beats 61%12 / 31
Efficiency Ratio77.07%68.41%83.66%91.76%Beats 61%13 / 31
Asset Quality
Nonperforming Loans / Loans12.68%0.18%0.47%2.65%Beats 3%30 / 30
Net Charge-Offs / Loans0.00%n/an/a0.02%Beats 100%17 / 30
Capital
Tier 1 Capital Ratio93.68%13.24%15.54%26.77%Beats 90%3 / 31
Total Risk-Based Capital Ratio95.00%14.07%16.32%26.77%Beats 90%3 / 31
Equity / Assets24.06%10.38%13.26%17.83%Beats 81%6 / 31
Liquidity & Funding
Loans / Deposits36.35%84.03%94.98%103.65%3rd pctl30 / 31
Loans / Assets27.26%61.61%75.31%83.78%3rd pctl30 / 31
Brokered Deposits / Depositsn/aNot reported for this institution