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Home Federal Savings and Loan Association of Niles Ohio

Niles, OH · Cert 28349 · First Niles Financial Inc.

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 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

29

Q2 2024Q2 2026peer median (50)

Asset Quality

69

Q2 2024Q2 2026peer median (50)

Profitability

21

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

16

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

Home Federal Savings and Loan Association of Niles Ohio

Niles, OH · Cert 28349 · First Niles Financial Inc.

State savings bank · OCC · 1 branch

Q2 2026

$159.1MAssets
$122.5MLoans
$86.5MDeposits
$17.4MEquity
Loan mix
99%RE $123.4M1%C&I $1.8M0%Consumer $0.0MQ2 2025Q2 2026
Deposit mix
97%Interest-bearing $83.9M3%Noninterest $2.5MQ2 2025Q2 2026

NIM

4.86%Q2 ’245.03%Q2 ’254.89%Q2 ’26+4%+3%

Non-interest income vs. expense

4.05%Q2 ’244.82%Q2 ’256.22%Q2 ’26+29%-30%

Market Position · Youngstown-Warren, OH · 2026 SOD (annual) · 0.8% share · #9 of 11 inst. · $0.1B of $10.6B

Executive Summary

  • Earnings: ROA of 0.66%, up 39 bps year over year; NIM at 2.16%.
  • Asset quality: problem loans at 0.70% of loans (-1 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 10.74%, up 78 bps from a year ago.
  • Funding: loans stand at 141.66% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.66%+39 bps YoY

Net Interest Margin (YTD, annualized)

2.16%+6 bps YoY

Efficiency Ratio (YTD, annualized)

87.55%-694 bps YoY

Tier 1 Leverage Ratio

10.74%+78 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.27%0.44%0.57%0.65%0.66%+39 bps
Return on Equity2.88%4.57%5.72%5.97%6.13%+324 bps
Net Interest Margin2.10%2.09%2.11%2.19%2.16%+6 bps
Efficiency Ratio94.49%90.84%88.84%87.02%87.55%-694 bps
Non-Interest Burden1.79%1.57%1.44%1.32%1.25%-54 bps
Growth
Asset Growth (YoY)4.79%4.62%-0.05%0.23%1.34%-344 bps
Loan Growth (YoY)9.77%4.78%-0.38%2.44%-0.85%-1,062 bps
Deposit Growth (YoY)3.71%4.08%5.21%1.32%-1.69%-539 bps
Asset Quality
Nonperforming Loans / Loans0.71%0.71%0.72%0.69%0.70%-1 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.77%0.76%0.73%0.67%0.67%-9 bps
Allowance Coverage of NPLs1.1x1.1x1.0x1.0x1.0x-0.1x
Capital
Tier 1 Leverage Ratio9.96%10.22%10.39%10.91%10.74%+78 bps
Total Risk-Based Capital16.52%16.61%17.35%10.91%10.74%-579 bps
Equity / Assets10.22%10.40%10.85%10.80%10.92%+70 bps
Liquidity & Funding
Loans / Deposits140.47%139.80%135.62%141.68%141.66%+119 bps
Liquid Assets / Assets4.39%6.14%6.44%4.73%6.73%+234 bps
CRE / Total Capitaln/a183.11%185.67%176.89%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

Home Federal Savings and Loan Association of Niles Ohio

Niles, OH · Cert 28349 · Peer group: banks under $1B in assets (n=581-629) · First Niles Financial Inc.

State savings bank · OCC · 1 branch

Q2 2026

$159.1MAssets
$122.5MLoans
$86.5MDeposits
$17.4MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets (rank 158 of 581).
  • Widest gap: net interest margin trails 94% of banks under $1B in assets (rank 594 of 629).
  • Overall: at or above the peer median on 2 of 9 directional measures.

Return on Assets

0.66%

Rank 455 of 629

Net Interest Margin

2.16%

Rank 594 of 629

Efficiency Ratio

87.55%

Rank 532 of 629

Equity / Assets

10.92%

Rank 297 of 629

Non-interest income vs. expense

$7.9M$9.9MINCOMEEXPENSE
Unfavorable gap of $2.0M · efficiency ratio beats 16% of banks under $1B in assets
Bank 87.55%Peer median 67.8%Q1 2026Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.66%0.60%1.01%1.45%Beats 28%455 / 629
Return on Equity6.05%5.38%9.30%13.28%Beats 28%450 / 629
Net Interest Margin2.16%3.03%3.54%4.05%Beats 6%594 / 629
Efficiency Ratio87.55%58.35%67.79%79.08%Beats 16%532 / 629
Asset Quality
Nonperforming Loans / Loans0.70%0.09%0.46%1.20%Beats 38%359 / 581
Net Charge-Offs / Loans0.00%n/a0.01%0.06%Beats 100%158 / 581
Capital
Tier 1 Capital Ratio10.74%11.24%13.84%18.77%Beats 18%514 / 629
Total Risk-Based Capital Ratio10.74%11.58%14.43%19.66%Beats 16%529 / 629
Equity / Assets10.92%9.09%10.65%13.80%Beats 53%297 / 629
Liquidity & Funding
Loans / Deposits141.66%67.24%80.90%93.48%99th pctl4 / 594
Loans / Assets77.00%53.31%67.71%78.15%72nd pctl177 / 629
Brokered Deposits / Depositsn/aNot reported for this institution