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First National Bank of Russell Springs, The

Russell Springs, KY · Cert 2767 · First Bcorp Inc.

National charter · OCC · 3 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

23

Q2 2024Q2 2026peer median (50)

Asset Quality

78

Q2 2024Q2 2026peer median (50)

Profitability

58

Q2 2024Q2 2026peer median (50)

Liquidity

81

Q2 2024Q2 2026peer median

Efficiency

96

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

First National Bank of Russell Springs, The

Russell Springs, KY · Cert 2767 · First Bcorp Inc.

National charter · OCC · 1 affiliate bank · 3 branches (7 in holding)

Q2 2026

$475.2MAssets
$346.6MLoans
$409.0MDeposits
$43.0MEquity
Loan mix
91%RE $304.0M7%C&I $23.6M2%Consumer $5.7MQ3 2024Q2 2026
Deposit mix
81%Interest-bearing $332.9M19%Noninterest $76.1MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.45%, up 38 bps year over year; NIM at 3.46%.
  • Asset quality: problem loans at 0.11% of loans (+9 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 10.52%, up 19 bps from a year ago.
  • Funding: loans stand at 84.74% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.45%+38 bps YoY

Net Interest Margin (YTD, annualized)

3.46%+46 bps YoY

Efficiency Ratio (YTD, annualized)

46.68%-760 bps YoY

Tier 1 Leverage Ratio

10.52%+19 bps YoY

NIM

5.05%Q2 ’245.44%Q2 ’255.76%Q2 ’26-2%+15%

Non-interest income vs. expense

1.92%Q2 ’241.76%Q2 ’251.72%Q2 ’26-8%-1%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.13%1.16%0.98%1.07%1.14%1.24%1.29%1.45%+38 bps
Return on Equity12.01%12.55%11.64%12.45%13.09%14.20%14.68%16.37%+392 bps
Net Interest Margin3.01%2.91%2.78%3.00%3.02%3.13%3.25%3.46%+46 bps
Efficiency Ratio57.52%55.52%57.16%54.28%52.50%50.34%49.63%46.68%-760 bps
Non-Interest Burden1.61%1.50%1.49%1.51%1.47%1.46%1.50%1.49%-2 bps
Growth
Asset Growth (YoY)9.39%18.02%23.55%16.95%20.09%14.65%8.44%13.95%-300 bps
Loan Growth (YoY)8.96%6.59%5.52%11.89%17.08%20.08%26.84%21.36%+947 bps
Deposit Growth (YoY)7.74%18.67%24.70%17.17%21.21%14.44%7.87%8.53%-864 bps
Asset Quality
Nonperforming Loans / Loans0.09%0.04%0.04%0.02%0.01%0.24%0.11%0.11%+9 bps
Net Charge-Offs / Loans0.02%0.03%-0.06%-0.02%-0.01%-0.01%0.02%0.01%+3 bps
Allowance / Loans1.07%1.08%1.08%1.07%1.01%1.05%0.97%0.96%-11 bps
Allowance Coverage of NPLs12.1x25.1x25.8x66.2x70.6x4.4x8.7x8.7x-57.5x
Capital
Tier 1 Leverage Ratio11.26%10.69%10.08%10.33%10.31%10.18%10.08%10.52%+19 bps
Total Risk-Based Capital11.26%10.69%10.08%10.33%10.31%10.18%10.08%10.52%+19 bps
Equity / Assets9.81%8.53%8.37%8.91%8.96%8.76%8.80%9.04%+13 bps
Liquidity & Funding
Loans / Deposits81.95%71.57%68.22%75.78%79.15%75.11%80.22%84.74%+896 bps
Liquid Assets / Assets6.05%15.05%15.78%9.85%7.77%10.68%6.91%5.51%-434 bps
CRE / Total Capitaln/an/an/an/a416%411%436%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

First National Bank of Russell Springs, The

Russell Springs, KY · Cert 2767 · Peer group: banks under $1B in assets in KY (n=69) · First Bcorp Inc.

National charter · OCC · 1 affiliate bank · 3 branches (7 in holding)

Q2 2026

$475.2MAssets
$346.6MLoans
$409.0MDeposits
$43.0MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 96% of banks under $1B in assets in KY (rank 4 of 69).
  • Widest gap: total risk-based capital ratio trails 83% of banks under $1B in assets in KY (rank 57 of 69).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.44%

Rank 19 of 69

Net Interest Margin

3.46%

Rank 51 of 69

Efficiency Ratio

46.68%

Rank 4 of 69

Equity / Assets

9.04%

Rank 44 of 69

Non-interest income vs. expense

$1.1M$8.0MINCOMEEXPENSE
Unfavorable gap of $6.9M · efficiency ratio beats 96% of banks under $1B in assets in KY
Bank 46.68%Peer median 63.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.44%0.83%1.18%1.44%Beats 72%19 / 69
Return on Equity15.87%7.64%11.70%15.70%Beats 75%17 / 69
Net Interest Margin3.46%3.45%3.75%3.96%Beats 26%51 / 69
Efficiency Ratio46.68%55.32%62.99%70.80%Beats 96%4 / 69
Asset Quality
Nonperforming Loans / Loans0.11%0.18%0.52%1.14%Beats 83%13 / 69
Net Charge-Offs / Loans0.01%0.01%0.02%0.06%Beats 72%20 / 69
Capital
Tier 1 Capital Ratio10.52%11.33%13.58%16.27%Beats 17%57 / 69
Total Risk-Based Capital Ratio10.52%11.55%14.43%17.27%Beats 17%57 / 69
Equity / Assets9.04%8.31%9.91%12.53%Beats 36%44 / 69
Liquidity & Funding
Loans / Deposits84.74%71.40%81.07%88.03%61st pctl27 / 69
Loans / Assets72.94%61.10%68.66%76.68%61st pctl27 / 69
Brokered Deposits / Depositsn/aNot reported for this institution