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Valley Central Bank

Liberty Township, OH · Cert 28555 · Valley Central 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

73

Q2 2024Q2 2026peer median (50)

Asset Quality

60

Q2 2024Q2 2026peer median (50)

Profitability

29

Q2 2024Q2 2026peer median (50)

Liquidity

98

Q2 2024Q2 2026peer median

Efficiency

27

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

Valley Central Bank

Liberty Township, OH · Cert 28555 · Valley Central MHC

SL · FDIC · 3 branches

Q2 2026

$186.7MAssets
$142.4MLoans
$146.0MDeposits
$38.1MEquity
Loan mix
97%RE $134.4M3%C&I $3.7M1%Consumer $0.7MQ2 2025Q2 2026
Deposit mix
81%Interest-bearing $118.5M19%Noninterest $27.4MQ2 2025Q2 2026

NIM

4.60%Q2 ’245.02%Q2 ’254.83%Q2 ’26+11%+1%

Non-interest income vs. expense

3.09%Q2 ’243.06%Q2 ’253.17%Q2 ’26+1%+4%

Market Position · Cincinnati, OH-KY-IN · 2026 SOD (annual) · 0.1% share · #34 of 54 inst. · $0.1B of $187.5B

1.0% Butler
0.0% Hamilton

Executive Summary

  • Earnings: ROA of 0.35%, down 6 bps year over year; NIM at 3.21%.
  • Asset quality: problem loans at 2.17% of loans (+197 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 20.06%, down 21 bps from a year ago.
  • Funding: loans stand at 97.56% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.35%-6 bps YoY

Net Interest Margin (YTD, annualized)

3.21%+5 bps YoY

Efficiency Ratio (YTD, annualized)

87.84%+214 bps YoY

Tier 1 Leverage Ratio

20.06%-21 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.41%0.42%0.35%0.27%0.35%-6 bps
Return on Equity2.00%2.07%1.72%1.32%1.73%-26 bps
Net Interest Margin3.17%3.16%3.11%3.09%3.21%+5 bps
Efficiency Ratio85.70%85.28%87.65%90.25%87.84%+214 bps
Non-Interest Burden2.68%2.65%2.70%2.78%2.80%+12 bps
Growth
Asset Growth (YoY)5.44%2.91%3.98%3.31%2.15%-329 bps
Loan Growth (YoY)-1.35%-6.79%-5.15%-9.22%-2.45%-110 bps
Deposit Growth (YoY)11.18%7.51%11.41%8.97%6.82%-436 bps
Asset Quality
Nonperforming Loans / Loans0.21%0.21%0.20%2.03%2.17%+197 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans1.22%1.27%1.26%1.29%1.26%+4 bps
Allowance Coverage of NPLs5.9x6.1x6.3x0.6x0.6x-5.4x
Capital
Tier 1 Leverage Ratio20.26%20.43%20.28%19.98%20.06%-21 bps
Total Risk-Based Capital20.26%20.43%20.28%19.98%20.06%-21 bps
Equity / Assets20.47%20.65%20.25%20.21%20.42%-5 bps
Liquidity & Funding
Loans / Deposits106.84%101.67%97.61%94.41%97.56%-928 bps
Liquid Assets / Assets0.27%0.38%0.37%1.16%1.17%+89 bps
CRE / Total Capitaln/a181.60%185.50%182.06%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

Valley Central Bank

Liberty Township, OH · Cert 28555 · Peer group: banks under $1B in assets in the Cincinnati, OH-KY-IN area (n=15) · Valley Central MHC

SL · FDIC · 3 branches

Q2 2026

$186.7MAssets
$142.4MLoans
$146.0MDeposits
$38.1MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 8 of 15).
  • Widest gap: nonperforming loans / loans trails 80% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 13 of 15).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.35%

Rank 12 of 15

Net Interest Margin

3.21%

Rank 8 of 15

Efficiency Ratio

88.43%

Rank 12 of 15

Equity / Assets

20.42%

Rank 4 of 15

Non-interest income vs. expense

$0.7M$6.0MINCOMEEXPENSE
Unfavorable gap of $5.3M · efficiency ratio beats 27% of banks under $1B in assets in the Cincinnati, OH-KY-IN area
Bank 88.43%Peer median 75.5%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.35%0.35%0.56%1.05%Beats 20%12 / 15
Return on Equity1.73%1.73%4.99%6.76%Beats 20%12 / 15
Net Interest Margin3.21%2.85%3.21%3.42%Beats 47%8 / 15
Efficiency Ratio88.43%64.82%75.45%88.43%Beats 27%12 / 15
Asset Quality
Nonperforming Loans / Loans2.17%0.12%0.43%1.30%Beats 20%13 / 15
Net Charge-Offs / Loans0.00%n/a0.00%0.00%Beats 100%8 / 15
Capital
Tier 1 Capital Ratio20.06%13.11%14.76%20.06%Beats 73%4 / 15
Total Risk-Based Capital Ratio20.06%14.37%15.36%20.06%Beats 73%4 / 15
Equity / Assets20.42%10.14%11.33%20.42%Beats 73%4 / 15
Liquidity & Funding
Loans / Deposits97.56%80.04%97.18%103.56%60th pctl6 / 15
Loans / Assets76.26%68.16%75.18%82.63%53rd pctl7 / 15
Brokered Deposits / Depositsn/aNot reported for this institution