PackageTrendsPeer
Letter portraitLegal landscape

Guardian Savings Bank

West Chester, OH · Cert 27998 · Beck Family Trust

SI · FDIC · 13 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B in assets operating regionally3

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 operating regionally (n=176). 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

39

Q2 2024Q2 2026peer median (50)

Asset Quality

93

Q2 2024Q2 2026peer median (50)

Profitability

50

Q2 2024Q2 2026peer median (50)

Liquidity

96

Q2 2024Q2 2026peer median

Efficiency

87

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

Guardian Savings Bank

West Chester, OH · Cert 27998 · Beck Family Trust

SI · FDIC · 13 branches

Q2 2026

$1.4BAssets
$1.1BLoans
$1.2BDeposits
$158.0MEquity
Loan mix
100%RE $1.1B0%C&I $0.0B0%Consumer $0.0BQ2 2025Q2 2026
Deposit mix
92%Interest-bearing $1.1B8%Noninterest $0.1BQ2 2025Q2 2026

NIM

5.38%Q2 ’245.32%Q2 ’255.44%Q2 ’26+10%+18%

Non-interest income vs. expense

1.85%Q2 ’241.72%Q2 ’251.77%Q2 ’26-13%-16%

Market Position · Cincinnati, OH-KY-IN · 2026 SOD (annual) · 0.5% share · #12 of 54 inst. · $1.0B of $187.5B

0.3% Hamilton
1.3% Fayette
2.4% Clermont
4.1% Campbell

Executive Summary

  • Earnings: ROA of 1.57%, up 45 bps year over year; NIM at 2.84%.
  • Asset quality: problem loans at 0.20% of loans (-24 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 11.39%, down 7 bps from a year ago.
  • Funding: loans stand at 88.99% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.57%+45 bps YoY

Net Interest Margin (YTD, annualized)

2.84%+43 bps YoY

Efficiency Ratio (YTD, annualized)

47.18%-793 bps YoY

Tier 1 Leverage Ratio

11.39%-7 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.12%1.34%1.32%1.62%1.57%+45 bps
Return on Equity9.68%11.67%11.50%14.02%13.68%+400 bps
Net Interest Margin2.41%2.52%2.57%2.83%2.84%+43 bps
Efficiency Ratio55.11%50.54%52.48%46.31%47.18%-793 bps
Non-Interest Burden1.01%0.83%0.91%0.77%0.85%-16 bps
Growth
Asset Growth (YoY)9.23%5.10%2.93%2.99%3.47%-576 bps
Loan Growth (YoY)3.04%5.51%5.16%1.81%1.48%-156 bps
Deposit Growth (YoY)9.98%5.80%3.18%2.62%3.62%-636 bps
Asset Quality
Nonperforming Loans / Loans0.44%0.34%0.26%0.16%0.20%-24 bps
Net Charge-Offs / Loans-0.01%-0.01%-0.01%0.00%0.00%+1 bps
Allowance / Loans1.06%1.00%1.01%1.05%1.05%-1 bps
Allowance Coverage of NPLs2.4x3.0x3.9x6.6x5.4x+2.9x
Capital
Tier 1 Leverage Ratio11.46%11.36%11.48%11.68%11.39%-7 bps
Total Risk-Based Capital11.46%11.36%11.48%11.68%11.39%-7 bps
Equity / Assets11.52%11.40%11.48%11.61%11.33%-19 bps
Liquidity & Funding
Loans / Deposits90.86%96.30%94.66%89.96%88.99%-187 bps
Liquid Assets / Assets16.65%11.87%12.15%17.52%18.10%+145 bps
CRE / Total Capitaln/a62.32%61.37%55.29%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

Guardian Savings Bank

West Chester, OH · Cert 27998 · Peer group: banks $1B-$10B in assets operating regionally (n=176) · Beck Family Trust

SI · FDIC · 13 branches

Q2 2026

$1.4BAssets
$1.1BLoans
$1.2BDeposits
$158.0MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks $1B-$10B in assets operating regionally (rank 10 of 176).
  • Widest gap: net interest margin trails 92% of banks $1B-$10B in assets operating regionally (rank 162 of 176).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.55%

Rank 42 of 176

Net Interest Margin

2.84%

Rank 162 of 176

Efficiency Ratio

47.18%

Rank 24 of 176

Equity / Assets

11.33%

Rank 55 of 176

Non-interest income vs. expense

$12.8M$24.6MINCOMEEXPENSE
Unfavorable gap of $11.8M · efficiency ratio beats 87% of banks $1B-$10B in assets operating regionally
Bank 47.18%Peer median 59.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.55%0.93%1.26%1.54%Beats 76%42 / 176
Return on Equity13.68%9.26%11.89%14.46%Beats 67%58 / 176
Net Interest Margin2.84%3.25%3.59%3.93%Beats 8%162 / 176
Efficiency Ratio47.18%52.79%59.55%67.66%Beats 87%24 / 176
Asset Quality
Nonperforming Loans / Loans0.20%0.30%0.64%1.32%Beats 86%26 / 176
Net Charge-Offs / Loans0.00%0.01%0.04%0.10%Beats 100%10 / 176
Capital
Tier 1 Capital Ratio11.39%11.15%12.72%14.15%Beats 31%121 / 176
Total Risk-Based Capital Ratio11.39%11.81%13.63%15.33%Beats 18%144 / 176
Equity / Assets11.33%9.16%10.35%11.80%Beats 69%55 / 176
Liquidity & Funding
Loans / Deposits88.99%80.94%89.73%97.21%46th pctl95 / 176
Loans / Assets78.47%69.25%75.12%80.82%66th pctl60 / 176
Brokered Deposits / Depositsn/aNot reported for this institution