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Citizens Federal Savings & Loan Association

Bellefontaine, OH · Cert 28060

State savings bank · OCC · 1 branch

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in OH3

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 OH (n=68 to 71). 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

65

Q2 2024Q2 2026peer median (50)

Asset Quality

90

Q2 2024Q2 2026peer median (50)

Profitability

13

Q2 2024Q2 2026peer median (50)

Liquidity

34

Q2 2024Q2 2026peer median

Efficiency

23

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

Citizens Federal Savings & Loan Association

Bellefontaine, OH · Cert 28060

State savings bank · OCC · 1 branch

Q2 2026

$186.1MAssets
$147.2MLoans
$161.3MDeposits
$19.3MEquity
Loan mix
100%RE $145.9M0%C&I $0.0M0%Consumer $0.0MQ3 2024Q2 2026
Deposit mix
98%Interest-bearing $157.4M2%Noninterest $3.9MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 0.45%, up 12 bps year over year; NIM at 2.50%.
  • Asset quality: problem loans at 0.03% of loans (-10 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 10.90%, up 32 bps from a year ago.
  • Funding: loans stand at 91.27% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.45%+12 bps YoY

Net Interest Margin (YTD, annualized)

2.50%+36 bps YoY

Efficiency Ratio (YTD, annualized)

81.33%-343 bps YoY

Tier 1 Leverage Ratio

10.90%+32 bps YoY

NIM

3.73%Q2 ’244.03%Q2 ’254.33%Q2 ’26+28%+17%

Non-interest income vs. expense

2.00%Q2 ’242.01%Q2 ’252.21%Q2 ’26-5%+12%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets-0.09%-0.03%0.28%0.33%0.36%0.40%0.35%0.45%+12 bps
Return on Equity-0.96%-0.29%2.92%3.42%3.70%4.03%3.43%4.41%+99 bps
Net Interest Margin1.68%1.75%2.10%2.15%2.19%2.22%2.47%2.50%+36 bps
Efficiency Ratio110.27%105.96%87.06%84.76%83.81%82.22%85.42%81.33%-343 bps
Non-Interest Burden1.87%1.86%1.81%1.79%1.80%1.78%2.09%2.00%+21 bps
Growth
Asset Growth (YoY)5.06%5.00%2.00%1.45%-2.41%-0.29%1.57%2.01%+56 bps
Loan Growth (YoY)2.44%3.68%3.32%2.18%0.78%1.80%2.62%3.47%+129 bps
Deposit Growth (YoY)4.49%5.82%2.21%0.74%-2.80%-1.30%-0.21%-0.47%-121 bps
Asset Quality
Nonperforming Loans / Loans0.06%0.05%0.05%0.13%0.05%0.07%0.08%0.03%-10 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.21%0.21%0.21%0.21%0.21%0.21%0.21%0.20%-1 bps
Allowance Coverage of NPLs3.4x4.3x4.3x1.6x4.1x2.8x2.6x6.1x+4.5x
Capital
Tier 1 Leverage Ratio10.58%10.55%10.43%10.58%10.71%10.85%10.80%10.90%+32 bps
Total Risk-Based Capital20.52%20.43%20.49%20.44%20.78%20.52%20.38%20.45%+1 bps
Equity / Assets9.84%9.49%9.67%9.89%10.31%10.31%10.16%10.39%+50 bps
Liquidity & Funding
Loans / Deposits85.26%85.04%85.83%87.80%88.40%87.71%88.27%91.27%+347 bps
Liquid Assets / Assets3.56%3.94%3.42%2.92%2.82%2.99%3.64%2.86%-6 bps
CRE / Total Capitaln/an/an/an/a115.33%128.27%132.12%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

Citizens Federal Savings & Loan Association

Bellefontaine, OH · Cert 28060 · Peer group: banks under $1B in assets in OH (n=68-71)

State savings bank · OCC · 1 branch

Q2 2026

$186.1MAssets
$147.2MLoans
$161.3MDeposits
$19.3MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in OH (rank 26 of 68).
  • Widest gap: net interest margin trails 90% of banks under $1B in assets in OH (rank 64 of 71).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.45%

Rank 62 of 71

Net Interest Margin

2.50%

Rank 64 of 71

Efficiency Ratio

81.33%

Rank 56 of 71

Equity / Assets

10.39%

Rank 37 of 71

Non-interest income vs. expense

$0.4M$4.1MINCOMEEXPENSE
Unfavorable gap of $3.7M · efficiency ratio beats 23% of banks under $1B in assets in OH
Bank 81.33%Peer median 70.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.45%0.62%1.02%1.39%Beats 13%62 / 71
Return on Equity4.35%5.62%10.07%13.60%Beats 15%60 / 71
Net Interest Margin2.50%2.93%3.56%4.07%Beats 10%64 / 71
Efficiency Ratio81.33%55.94%70.77%78.80%Beats 23%56 / 71
Asset Quality
Nonperforming Loans / Loans0.03%0.08%0.27%0.97%Beats 79%15 / 68
Net Charge-Offs / Loans0.00%n/a0.00%0.05%Beats 100%26 / 68
Capital
Tier 1 Capital Ratio20.15%11.18%13.77%20.34%Beats 73%19 / 71
Total Risk-Based Capital Ratio20.45%12.08%14.34%21.24%Beats 73%19 / 71
Equity / Assets10.39%8.41%10.74%13.32%Beats 48%37 / 71
Liquidity & Funding
Loans / Deposits91.27%64.48%76.81%87.49%81st pctl13 / 68
Loans / Assets79.10%55.33%65.58%72.51%83rd pctl12 / 71
Brokered Deposits / Depositsn/aNot reported for this institution