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Farmers National Bank of Lebanon, The

Lebanon, KY · Cert 2754 · Lebanon Bancshares Inc.

National charter · OCC · 2 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

30

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

38

Q2 2024Q2 2026peer median (50)

Liquidity

93

Q2 2024Q2 2026peer median

Efficiency

51

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

Farmers National Bank of Lebanon, The

Lebanon, KY · Cert 2754 · Lebanon Bancshares Inc.

National charter · OCC · 2 branches

Q2 2026

$163.0MAssets
$115.8MLoans
$145.5MDeposits
$16.4MEquity
Loan mix
87%RE $91.5M7%C&I $7.3M6%Consumer $6.8MQ2 2025Q2 2026
Deposit mix
73%Interest-bearing $105.8M27%Noninterest $39.7MQ2 2025Q2 2026

NIM

4.60%Q2 ’244.93%Q2 ’255.08%Q2 ’26+5%+0%

Non-interest income vs. expense

2.64%Q2 ’242.59%Q2 ’252.42%Q2 ’260%-5%

Executive Summary

  • Earnings: ROA of 1.09%, up 5 bps year over year; NIM at 3.45%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net recoveries of 0.03%.
  • Capital: tier 1 leverage ratio of 10.72%, down 48 bps from a year ago.
  • Funding: loans stand at 79.54% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.09%+5 bps YoY

Net Interest Margin (YTD, annualized)

3.45%+2 bps YoY

Efficiency Ratio (YTD, annualized)

62.99%-362 bps YoY

Tier 1 Leverage Ratio

10.72%-48 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.04%1.14%1.06%0.99%1.09%+5 bps
Return on Equity10.79%11.57%10.66%9.80%10.82%+4 bps
Net Interest Margin3.43%3.46%3.48%3.61%3.45%+2 bps
Efficiency Ratio66.62%65.02%66.57%64.48%62.99%-362 bps
Non-Interest Burden2.11%2.07%2.15%2.16%2.01%-10 bps
Growth
Asset Growth (YoY)10.03%5.86%10.96%15.64%15.33%+530 bps
Loan Growth (YoY)5.53%11.69%22.77%28.81%35.07%+2,953 bps
Deposit Growth (YoY)9.58%5.21%8.69%15.39%14.89%+531 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.04%0.00%0.01%0.00%0 bps
Net Charge-Offs / Loans0.02%0.02%0.02%-0.05%-0.03%-5 bps
Allowance / Loans1.15%1.08%0.94%0.95%0.91%-24 bps
Allowance Coverage of NPLsn/a24.4xn/a176.2xn/an/a
Capital
Tier 1 Leverage Ratio11.20%11.55%11.67%11.29%10.72%-48 bps
Total Risk-Based Capital11.20%11.55%11.67%11.29%10.72%-48 bps
Equity / Assets9.72%10.39%10.37%9.84%10.05%+33 bps
Liquidity & Funding
Loans / Deposits67.66%71.05%79.38%76.22%79.54%+1,188 bps
Liquid Assets / Assets3.64%3.60%1.47%1.41%1.41%-224 bps
CRE / Total Capitaln/a240%281%268%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

Farmers National Bank of Lebanon, The

Lebanon, KY · Cert 2754 · Peer group: banks under $1B in assets in KY (n=69) · Lebanon Bancshares Inc.

National charter · OCC · 2 branches

Q2 2026

$163.0MAssets
$115.8MLoans
$145.5MDeposits
$16.4MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in KY (rank 6 of 69).
  • Widest gap: total risk-based capital ratio trails 81% of banks under $1B in assets in KY (rank 56 of 69).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.06%

Rank 38 of 69

Net Interest Margin

3.45%

Rank 52 of 69

Efficiency Ratio

62.99%

Rank 35 of 69

Equity / Assets

10.05%

Rank 34 of 69

Non-interest income vs. expense

$0.7M$4.0MINCOMEEXPENSE
Unfavorable gap of $3.4M · efficiency ratio beats 51% of banks under $1B in assets in KY
Bank 62.99%Peer median 63.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.06%0.83%1.18%1.44%Beats 45%38 / 69
Return on Equity10.53%7.64%11.70%15.70%Beats 45%38 / 69
Net Interest Margin3.45%3.45%3.75%3.96%Beats 25%52 / 69
Efficiency Ratio62.99%55.32%62.99%70.80%Beats 51%35 / 69
Asset Quality
Nonperforming Loans / Loans0.00%0.18%0.52%1.14%Beats 100%6 / 69
Net Charge-Offs / Loans0.00%0.01%0.02%0.06%Beats 100%7 / 69
Capital
Tier 1 Capital Ratio10.72%11.33%13.58%16.27%Beats 19%56 / 69
Total Risk-Based Capital Ratio10.72%11.55%14.43%17.27%Beats 19%56 / 69
Equity / Assets10.05%8.31%9.91%12.53%Beats 51%34 / 69
Liquidity & Funding
Loans / Deposits79.54%71.40%81.07%88.03%45th pctl38 / 69
Loans / Assets71.01%61.10%68.66%76.68%57th pctl30 / 69
Brokered Deposits / Depositsn/aNot reported for this institution