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First Southern State Bank

Stevenson, AL · Cert 2829 · First Bancshares Stevenson Inc.

State charter, non-member · FDIC · 11 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

18

Q2 2024Q2 2026peer median (50)

Asset Quality

39

Q2 2024Q2 2026peer median (50)

Profitability

69

Q2 2024Q2 2026peer median (50)

Liquidity

42

Q2 2024Q2 2026peer median

Efficiency

84

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

First Southern State Bank

Stevenson, AL · Cert 2829 · First Bancshares Stevenson Inc.

State charter, non-member · FDIC · 11 branches

Q2 2026

$893.5MAssets
$501.1MLoans
$807.2MDeposits
$80.1MEquity
Loan mix
82%RE $390.2M11%C&I $51.1M7%Consumer $32.7MQ3 2024Q2 2026
Deposit mix
92%Interest-bearing $743.1M8%Noninterest $64.0MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.46%, up 38 bps year over year; NIM at 3.45%.
  • Asset quality: problem loans at 0.25% of loans (+7 bps YoY), with net charge-offs at 0.11%.
  • Capital: tier 1 leverage ratio of 10.59%, up 54 bps from a year ago.
  • Funding: loans stand at 62.08% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.46%+38 bps YoY

Net Interest Margin (YTD, annualized)

3.45%+42 bps YoY

Efficiency Ratio (YTD, annualized)

53.02%-595 bps YoY

Tier 1 Leverage Ratio

10.59%+54 bps YoY

NIM

4.53%Q2 ’244.82%Q2 ’255.05%Q2 ’26+6%+14%

Non-interest income vs. expense

2.05%Q2 ’242.11%Q2 ’252.15%Q2 ’26+16%-1%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.19%1.12%0.98%1.09%1.20%1.24%1.41%1.46%+38 bps
Return on Equity16.79%15.76%13.15%14.42%15.49%15.53%16.01%16.53%+211 bps
Net Interest Margin2.85%2.83%2.94%3.03%3.08%3.13%3.41%3.45%+42 bps
Efficiency Ratio58.43%59.26%60.11%58.97%56.67%55.64%52.94%53.02%-595 bps
Non-Interest Burden1.40%1.43%1.56%1.57%1.50%1.49%1.54%1.55%-1 bps
Growth
Asset Growth (YoY)7.14%4.97%6.10%5.94%4.96%6.68%5.70%4.51%-144 bps
Loan Growth (YoY)6.12%2.91%3.80%4.58%3.49%5.39%6.68%5.51%+93 bps
Deposit Growth (YoY)4.17%4.48%4.87%5.04%4.32%4.88%4.40%3.16%-188 bps
Asset Quality
Nonperforming Loans / Loans0.21%0.21%0.12%0.17%0.08%0.07%0.03%0.25%+7 bps
Net Charge-Offs / Loans0.02%0.12%0.10%0.08%0.06%0.11%0.14%0.11%+3 bps
Allowance / Loans1.20%1.21%1.20%1.20%1.21%1.20%1.19%1.21%0 bps
Allowance Coverage of NPLs5.8x5.7x9.9x7.0x15.2x17.1x42.5x4.9x-2.0x
Capital
Tier 1 Leverage Ratio9.96%9.89%10.07%10.05%10.19%10.30%10.42%10.59%+54 bps
Total Risk-Based Capital9.96%9.89%10.07%10.05%10.19%10.30%10.42%10.59%+54 bps
Equity / Assets7.90%7.14%7.69%7.73%8.52%8.73%8.82%8.97%+124 bps
Liquidity & Funding
Loans / Deposits61.61%60.84%60.99%60.69%61.12%61.13%62.32%62.08%+138 bps
Liquid Assets / Assets6.54%7.23%7.13%7.97%7.19%7.32%6.14%5.50%-247 bps
CRE / Total Capitaln/an/an/an/a226%225%224%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

First Southern State Bank

Stevenson, AL · Cert 2829 · Peer group: banks under $1B in assets (n=581-629) · First Bancshares Stevenson Inc.

State charter, non-member · FDIC · 11 branches

Q2 2026

$893.5MAssets
$501.1MLoans
$807.2MDeposits
$80.1MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 87% of banks under $1B in assets (rank 81 of 629).
  • Widest gap: total risk-based capital ratio trails 85% of banks under $1B in assets (rank 537 of 629).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.45%

Rank 157 of 629

Net Interest Margin

3.45%

Rank 341 of 629

Efficiency Ratio

53.27%

Rank 100 of 629

Equity / Assets

8.97%

Rank 486 of 629

Non-interest income vs. expense

$5.5M$19.7MINCOMEEXPENSE
Unfavorable gap of $14.2M · efficiency ratio beats 84% of banks under $1B in assets
Bank 53.27%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.45%0.60%1.01%1.45%Beats 75%157 / 629
Return on Equity16.14%5.38%9.30%13.28%Beats 87%81 / 629
Net Interest Margin3.45%3.03%3.54%4.05%Beats 46%341 / 629
Efficiency Ratio53.27%58.35%67.79%79.08%Beats 84%100 / 629
Asset Quality
Nonperforming Loans / Loans0.25%0.09%0.46%1.20%Beats 61%228 / 581
Net Charge-Offs / Loans0.11%n/a0.01%0.06%Beats 17%481 / 581
Capital
Tier 1 Capital Ratio10.59%11.24%13.84%18.77%Beats 17%523 / 629
Total Risk-Based Capital Ratio10.59%11.58%14.43%19.66%Beats 15%537 / 629
Equity / Assets8.97%9.09%10.65%13.80%Beats 23%486 / 629
Liquidity & Funding
Loans / Deposits62.08%67.24%80.90%93.48%20th pctl473 / 594
Loans / Assets56.08%53.31%67.71%78.15%28th pctl454 / 629
Brokered Deposits / Depositsn/aNot reported for this institution