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Cincinnatus Savings and Loan Company, The

Cheviot, OH · Cert 28157 · Cincinnatus Cmty Bcorp MHC

SL · FDIC · 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 the Cincinnati, OH-KY-IN area3

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 the Cincinnati, OH-KY-IN area (n=15). 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

51

Q2 2024Q2 2026peer median (50)

Asset Quality

53

Q2 2024Q2 2026peer median (50)

Profitability

56

Q2 2024Q2 2026peer median (50)

Liquidity

1

Q2 2024Q2 2026peer median

Efficiency

80

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

Cincinnatus Savings and Loan Company, The

Cheviot, OH · Cert 28157 · Cincinnatus Cmty Bcorp MHC

SL · FDIC · 3 branches

Q2 2026

$193.1MAssets
$128.3MLoans
$163.0MDeposits
$28.7MEquity
Loan mix
94%RE $118.3M5%C&I $5.8M2%Consumer $2.1MQ3 2024Q2 2026
Deposit mix
90%Interest-bearing $147.1M10%Noninterest $15.9MQ3 2024Q2 2026

Market Position · Cincinnati, OH-KY-IN · 2026 SOD (annual) · 0.1% share · #33 of 54 inst. · $0.2B of $187.5B

Executive Summary

  • Earnings: ROA of 0.93%, down 11 bps year over year; NIM at 3.21%.
  • Asset quality: problem loans at 0.26% of loans (+26 bps YoY), with net recoveries of 0.11%.
  • Capital: tier 1 leverage ratio of 15.26%, down 59 bps from a year ago.
  • Funding: loans stand at 78.70% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.93%-11 bps YoY

Net Interest Margin (YTD, annualized)

3.21%-4 bps YoY

Efficiency Ratio (YTD, annualized)

64.82%+144 bps YoY

Tier 1 Leverage Ratio

15.26%-59 bps YoY

NIM

4.95%Q2 ’245.04%Q2 ’255.03%Q2 ’26+11%-1%

Non-interest income vs. expense

2.45%Q2 ’242.21%Q2 ’252.24%Q2 ’26-9%+1%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.64%0.68%0.91%1.03%1.06%1.03%0.93%0.93%-11 bps
Return on Equity3.62%3.95%5.95%6.79%6.94%6.77%6.20%6.22%-57 bps
Net Interest Margin2.73%2.69%3.16%3.25%3.19%3.12%3.26%3.21%-4 bps
Efficiency Ratio75.53%74.39%67.04%63.37%62.43%63.46%64.61%64.82%+144 bps
Non-Interest Burden1.99%1.93%2.05%1.97%1.89%1.87%2.03%1.99%+3 bps
Growth
Asset Growth (YoY)23.50%21.59%23.89%30.62%6.77%11.30%10.67%7.97%-2,265 bps
Loan Growth (YoY)0.58%0.86%2.29%11.28%9.11%11.26%5.65%-0.07%-1,135 bps
Deposit Growth (YoY)30.73%29.44%31.39%33.52%8.62%14.92%12.78%14.70%-1,882 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.10%0.00%0.00%0.08%0.15%0.08%0.26%+26 bps
Net Charge-Offs / Loans-0.03%-0.02%-0.02%-0.01%-0.01%-0.01%-0.01%-0.11%-10 bps
Allowance / Loans1.04%1.03%1.01%0.91%0.94%0.90%0.98%1.03%+12 bps
Allowance Coverage of NPLs596.5x10.6x1209.0x1172.0x12.6x6.1x12.9x3.9x-1168.1x
Capital
Tier 1 Leverage Ratio17.03%15.99%15.97%15.85%15.74%15.46%15.21%15.26%-59 bps
Total Risk-Based Capital17.03%15.99%15.97%15.85%15.74%15.46%15.21%15.26%-59 bps
Equity / Assets15.54%15.51%15.19%15.03%15.37%15.25%14.73%14.84%-18 bps
Liquidity & Funding
Loans / Deposits84.25%86.52%83.34%90.33%84.64%83.76%78.07%78.70%-1,163 bps
Liquid Assets / Assets9.68%7.12%8.76%6.81%7.15%5.12%9.30%8.83%+201 bps
CRE / Total Capitaln/an/an/an/a243%251%245%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

Cincinnatus Savings and Loan Company, The

Cheviot, OH · Cert 28157 · Peer group: banks under $1B in assets in the Cincinnati, OH-KY-IN area (n=15) · Cincinnatus Cmty Bcorp MHC

SL · FDIC · 3 branches

Q2 2026

$193.1MAssets
$128.3MLoans
$163.0MDeposits
$28.7MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 80% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 4 of 15).
  • Widest gap: net charge-offs / loans trails 67% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 11 of 15).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

0.91%

Rank 5 of 15

Net Interest Margin

3.21%

Rank 9 of 15

Efficiency Ratio

64.82%

Rank 4 of 15

Equity / Assets

14.84%

Rank 6 of 15

Non-interest income vs. expense

$0.5M$4.3MINCOMEEXPENSE
Unfavorable gap of $3.9M · efficiency ratio beats 80% of banks under $1B in assets in the Cincinnati, OH-KY-IN area
Bank 64.82%Peer median 75.5%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.91%0.35%0.56%1.05%Beats 67%5 / 15
Return on Equity6.14%1.73%4.99%6.76%Beats 60%6 / 15
Net Interest Margin3.21%2.85%3.21%3.42%Beats 40%9 / 15
Efficiency Ratio64.82%64.82%75.45%88.43%Beats 80%4 / 15
Asset Quality
Nonperforming Loans / Loans0.26%0.12%0.43%1.30%Beats 73%5 / 15
Net Charge-Offs / Loans0.00%n/a0.00%0.00%Beats 33%11 / 15
Capital
Tier 1 Capital Ratio15.26%13.11%14.76%20.06%Beats 53%7 / 15
Total Risk-Based Capital Ratio15.26%14.37%15.36%20.06%Beats 40%9 / 15
Equity / Assets14.84%10.14%11.33%20.42%Beats 60%6 / 15
Liquidity & Funding
Loans / Deposits78.70%80.04%97.18%103.56%13th pctl13 / 15
Loans / Assets66.44%68.16%75.18%82.63%13th pctl13 / 15
Brokered Deposits / Depositsn/aNot reported for this institution