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West View Savings Bank

Pittsburgh, PA · Cert 27760 · WVS Financial Corp.

SI · FDIC · 5 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B 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 under $1B in assets (n=581 to 629). 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

13

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

21

Q2 2024Q2 2026peer median (50)

Liquidity

75

Q2 2024Q2 2026peer median

Efficiency

82

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

West View Savings Bank

Pittsburgh, PA · Cert 27760 · WVS Financial Corp.

SI · FDIC · 5 branches

Q2 2026

$365.1MAssets
$89.1MLoans
$122.3MDeposits
$34.6MEquity
Loan mix
100%RE $92.5M0%C&I $0.1M0%Consumer $0.0MQ3 2024Q2 2026
Deposit mix
81%Interest-bearing $99.2M19%Noninterest $23.1MQ3 2024Q2 2026

Market Position · Pittsburgh, PA · 2026 SOD (annual) · 0.1% share · #34 of 48 inst. · $0.1B of $209.3B

0.1% Allegheny
0.4% Butler

Executive Summary

  • Earnings: ROA of 0.66%, up 22 bps year over year; NIM at 1.92%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 9.36%, down 82 bps from a year ago.
  • Funding: loans stand at 72.85% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.66%+22 bps YoY

Net Interest Margin (YTD, annualized)

1.92%+13 bps YoY

Efficiency Ratio (YTD, annualized)

54.65%-912 bps YoY

Tier 1 Leverage Ratio

9.36%-82 bps YoY

NIM

4.49%Q2 ’244.42%Q2 ’254.35%Q2 ’26+19%+7%

Non-interest income vs. expense

1.05%Q2 ’241.20%Q2 ’251.10%Q2 ’26+16%-9%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.40%0.40%0.48%0.45%0.49%0.52%0.66%0.66%+22 bps
Return on Equity4.29%4.24%5.04%4.68%5.12%5.42%7.06%7.07%+239 bps
Net Interest Margin1.57%1.64%1.83%1.79%1.74%1.74%1.96%1.92%+13 bps
Efficiency Ratio65.98%66.44%61.88%63.76%61.98%60.85%54.70%54.65%-912 bps
Non-Interest Burden1.00%1.05%1.09%1.10%1.04%1.02%1.03%1.01%-10 bps
Growth
Asset Growth (YoY)-0.34%-2.27%-2.41%-1.11%0.81%3.06%3.63%3.20%+431 bps
Loan Growth (YoY)6.36%10.20%8.78%12.42%16.04%12.57%12.95%3.08%-935 bps
Deposit Growth (YoY)-5.80%-9.48%1.90%26.96%19.68%51.78%-0.01%-24.03%-5,099 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.65%0.64%0.64%0.66%0.63%0.64%0.63%0.66%-1 bps
Allowance Coverage of NPLsn/an/an/an/an/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio9.67%10.16%10.43%10.18%9.84%9.66%9.47%9.36%-82 bps
Total Risk-Based Capital29.94%33.98%31.11%27.72%27.49%24.84%23.35%9.36%-1,836 bps
Equity / Assets9.53%9.60%9.55%9.54%9.52%9.39%9.36%9.47%-6 bps
Liquidity & Funding
Loans / Deposits64.20%67.53%62.64%53.70%62.25%50.08%70.76%72.85%+1,916 bps
Liquid Assets / Assets62.94%65.71%65.31%58.11%55.53%51.63%49.21%48.04%-1,007 bps
CRE / Total Capitaln/an/an/an/a39.39%41.47%32.79%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

West View Savings Bank

Pittsburgh, PA · Cert 27760 · Peer group: banks under $1B in assets (n=581-629) · WVS Financial Corp.

SI · FDIC · 5 branches

Q2 2026

$365.1MAssets
$89.1MLoans
$122.3MDeposits
$34.6MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets (rank 81 of 581).
  • Widest gap: net interest margin trails 97% of banks under $1B in assets (rank 608 of 629).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.66%

Rank 452 of 629

Net Interest Margin

1.92%

Rank 608 of 629

Efficiency Ratio

54.65%

Rank 116 of 629

Equity / Assets

9.47%

Rank 432 of 629

Non-interest income vs. expense

$0.3M$4.0MINCOMEEXPENSE
Unfavorable gap of $3.7M · efficiency ratio beats 82% of banks under $1B in assets
Bank 54.65%Peer median 67.8%Q4 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.66%0.60%1.01%1.45%Beats 28%452 / 629
Return on Equity7.00%5.38%9.30%13.28%Beats 33%424 / 629
Net Interest Margin1.92%3.03%3.54%4.05%Beats 3%608 / 629
Efficiency Ratio54.65%58.35%67.79%79.08%Beats 82%116 / 629
Asset Quality
Nonperforming Loans / Loans0.00%0.09%0.46%1.20%Beats 100%81 / 581
Net Charge-Offs / Loans0.00%n/a0.01%0.06%Beats 100%158 / 581
Capital
Tier 1 Capital Ratio9.36%11.24%13.84%18.77%Beats 5%600 / 629
Total Risk-Based Capital Ratio9.36%11.58%14.43%19.66%Beats 4%601 / 629
Equity / Assets9.47%9.09%10.65%13.80%Beats 31%432 / 629
Liquidity & Funding
Loans / Deposits72.85%67.24%80.90%93.48%34th pctl391 / 594
Loans / Assets24.40%53.31%67.71%78.15%9th pctl571 / 629
Brokered Deposits / Depositsn/aNot reported for this institution