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Essa Bank & Trust

Stroudsburg, PA · Cert 28262

FDIC · 21 branches

Q2 2025

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B in assets operating in a single state3

Basis

Quarter: Q2 2025, the quarter ended June 30, 2025, 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 in a single state (n=293 to 294). 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

61

Q2 2024Q2 2025peer median (50)

Asset Quality

61

Q2 2024Q2 2025peer median (50)

Profitability

16

Q2 2024Q2 2025peer median (50)

Liquidity

0

Q2 2024Q2 2025peer median

Efficiency

22

Q2 2024Q2 2025peer 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

Essa Bank & Trust

Stroudsburg, PA · Cert 28262

FDIC · 21 branches

Q2 2025

$2.2BAssets
$1.8BLoans
$1.5BDeposits
$229.3MEquity
Loan mix
97%RE $1.3B3%C&I $0.0B0%Consumer $0.0BQ3 2023Q2 2025
Deposit mix
82%Interest-bearing $1.2B18%Noninterest $0.3BQ3 2023Q2 2025

Market Position · Allentown-Bethlehem-Easton, PA-NJ · 2025 SOD (annual) · 1.6% share · #17 of 33 inst. · $0.4B of $22.3B

26.7% Monroe
2.5% Northampton
1.6% Lehigh
0.5% Delaware

Executive Summary

  • Earnings: ROA of 0.57%, down 18 bps year over year; NIM at 2.64%.
  • Asset quality: problem loans at 0.44% of loans (-10 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 10.25%, up 46 bps from a year ago.
  • Funding: loans stand at 118.37% of deposits as of Q2 2025.

Return on Assets (YTD, annualized)

0.57%-18 bps YoY

Net Interest Margin (YTD, annualized)

2.64%-1 bps YoY

Efficiency Ratio (YTD, annualized)

73.75%+269 bps YoY

Tier 1 Leverage Ratio

10.25%+46 bps YoY

NIM

4.14%Q2 ’234.70%Q2 ’244.74%Q2 ’25-12%0%

Non-interest income vs. expense

2.22%Q2 ’232.13%Q2 ’242.20%Q2 ’25-4%+4%

Year to date, annualized, through each quarter.

MetricQ3 2023Q4 2023Q1 2024Q2 2024Q3 2024Q4 2024Q1 2025Q2 2025YoY ΔTrend
Earnings
Return on Assets0.87%0.84%0.82%0.75%0.75%0.74%0.65%0.57%-18 bps
Return on Equity8.58%8.45%8.48%7.78%7.66%7.43%6.14%5.37%-241 bps
Net Interest Margin2.76%2.69%2.68%2.64%2.65%2.59%2.59%2.64%-1 bps
Efficiency Ratio65.27%66.24%69.31%71.06%70.69%71.58%72.39%73.75%+269 bps
Non-Interest Burden1.68%1.67%1.75%1.76%1.75%1.74%1.76%1.83%+7 bps
Growth
Asset Growth (YoY)23.30%15.38%10.25%2.09%-4.60%-1.11%-0.77%-2.84%-493 bps
Loan Growth (YoY)16.85%12.93%8.61%5.81%3.55%2.97%2.76%2.45%-336 bps
Deposit Growth (YoY)19.81%15.76%1.18%1.89%-1.90%6.87%16.73%-4.93%-682 bps
Asset Quality
Nonperforming Loans / Loans0.65%0.64%0.62%0.54%0.54%0.48%0.46%0.44%-10 bps
Net Charge-Offs / Loans0.06%0.04%0.00%-0.02%-0.01%-0.01%-0.01%0.00%+2 bps
Allowance / Loans1.09%0.90%0.89%0.89%0.87%0.85%0.84%0.89%0 bps
Allowance Coverage of NPLs1.7x1.4x1.4x1.7x1.6x1.8x1.9x2.0x+0.4x
Capital
Tier 1 Leverage Ratio9.40%9.09%9.53%9.79%10.01%10.04%10.27%10.25%+46 bps
Total Risk-Based Capital13.01%12.82%13.88%13.99%14.22%14.52%13.79%14.91%+92 bps
Equity / Assets9.20%9.46%9.79%9.74%10.23%10.40%10.73%10.60%+86 bps
Liquidity & Funding
Loans / Deposits101.89%107.48%118.17%109.84%107.55%103.56%104.03%118.37%+853 bps
Liquid Assets / Assets5.03%3.37%5.10%7.13%3.18%3.87%2.66%3.25%-388 bps
CRE / Total Capitaln/an/an/an/an/an/an/an/an/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

Essa Bank & Trust

Stroudsburg, PA · Cert 28262 · Peer group: banks $1B-$10B in assets operating in a single state (n=293-294)

FDIC · 21 branches

Q2 2025

$2.2BAssets
$1.8BLoans
$1.5BDeposits
$229.3MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 77% of banks $1B-$10B in assets operating in a single state (rank 71 of 293).
  • Widest gap: return on equity trails 86% of banks $1B-$10B in assets operating in a single state (rank 252 of 294).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.57%

Rank 247 of 294

Net Interest Margin

2.64%

Rank 238 of 294

Efficiency Ratio

73.75%

Rank 231 of 294

Equity / Assets

10.60%

Rank 111 of 294

Non-interest income vs. expense

$8.0M$48.1MINCOMEEXPENSE
Unfavorable gap of $40.0M · efficiency ratio beats 22% of banks $1B-$10B in assets operating in a single state
Bank 73.75%Peer median 64.1%Q3 2024Q2 2025Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.57%0.71%1.01%1.33%Beats 16%247 / 294
Return on Equity5.39%7.12%10.17%13.39%Beats 14%252 / 294
Net Interest Margin2.64%2.80%3.21%3.64%Beats 19%238 / 294
Efficiency Ratio73.75%54.67%64.12%72.80%Beats 22%231 / 294
Asset Quality
Nonperforming Loans / Loans0.44%0.17%0.37%0.77%Beats 44%165 / 293
Net Charge-Offs / Loans0.00%0.00%0.02%0.08%Beats 77%71 / 293
Capital
Tier 1 Capital Ratio13.85%11.38%13.26%15.22%Beats 61%114 / 294
Total Risk-Based Capital Ratio14.91%12.19%14.15%16.19%Beats 61%114 / 294
Equity / Assets10.60%8.62%9.85%11.42%Beats 62%111 / 294
Liquidity & Funding
Loans / Deposits118.37%73.60%87.33%96.66%95th pctl14 / 294
Loans / Assets81.64%64.16%72.85%80.20%79th pctl61 / 293
Brokered Deposits / Depositsn/aNot reported for this institution