PackageTrendsPeer
Letter portraitLegal landscape

Mercer Savings Bank

Celina, OH · Cert 30084 · Mercer Bcorp Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets operating regionally3

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 operating regionally (n=94). 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

89

Q2 2024Q2 2026peer median (50)

Asset Quality

49

Q2 2024Q2 2026peer median (50)

Profitability

38

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

19

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

Mercer Savings Bank

Celina, OH · Cert 30084 · Mercer Bcorp Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

$176.2MAssets
$151.9MLoans
$146.4MDeposits
$22.9MEquity
Loan mix
92%RE $138.0M1%C&I $1.1M7%Consumer $10.5MQ2 2025Q2 2026
Deposit mix
87%Interest-bearing $127.9M13%Noninterest $18.6MQ2 2025Q2 2026

NIM

4.89%Q2 ’245.30%Q2 ’255.46%Q2 ’26+13%+9%

Non-interest income vs. expense

3.11%Q2 ’243.27%Q2 ’253.46%Q2 ’26+8%+5%

Executive Summary

  • Earnings: ROA of 0.79%, up 21 bps year over year; NIM at 4.18%.
  • Asset quality: problem loans at 0.08% of loans (-44 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 13.16%, up 112 bps from a year ago.
  • Funding: loans stand at 103.70% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.79%+21 bps YoY

Net Interest Margin (YTD, annualized)

4.18%+34 bps YoY

Efficiency Ratio (YTD, annualized)

78.42%-261 bps YoY

Tier 1 Leverage Ratio

13.16%+112 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.58%0.69%0.64%0.80%0.79%+21 bps
Return on Equity4.90%5.75%5.27%6.19%6.12%+122 bps
Net Interest Margin3.84%3.97%3.97%4.19%4.18%+34 bps
Efficiency Ratio81.04%78.73%80.53%78.16%78.42%-261 bps
Non-Interest Burden3.06%3.08%3.15%3.23%3.22%+16 bps
Growth
Asset Growth (YoY)-0.47%-2.95%-3.56%-3.50%0.13%+60 bps
Loan Growth (YoY)1.61%-3.11%-4.01%-3.61%-0.93%-255 bps
Deposit Growth (YoY)5.29%6.35%9.23%5.08%2.81%-247 bps
Asset Quality
Nonperforming Loans / Loans0.53%1.05%0.54%0.18%0.08%-44 bps
Net Charge-Offs / Loans0.09%0.06%0.08%0.17%0.03%-6 bps
Allowance / Loans0.63%0.63%0.61%0.58%0.60%-3 bps
Allowance Coverage of NPLs1.2x0.6x1.1x3.2x7.1x+5.9x
Capital
Tier 1 Leverage Ratio12.04%12.55%12.66%12.96%13.16%+112 bps
Total Risk-Based Capital16.99%17.82%18.62%19.48%19.90%+291 bps
Equity / Assets12.12%12.42%12.75%12.99%13.02%+91 bps
Liquidity & Funding
Loans / Deposits107.63%103.68%100.79%100.37%103.70%-392 bps
Liquid Assets / Assets0.53%0.50%0.97%1.37%0.28%-24 bps
CRE / Total Capitaln/a35.32%35.49%36.42%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

Mercer Savings Bank

Celina, OH · Cert 30084 · Peer group: banks under $1B in assets operating regionally (n=94) · Mercer Bcorp Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

$176.2MAssets
$151.9MLoans
$146.4MDeposits
$22.9MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 90% of banks under $1B in assets operating regionally (rank 9 of 94).
  • Widest gap: net charge-offs / loans trails 86% of banks under $1B in assets operating regionally (rank 82 of 94).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

0.79%

Rank 73 of 94

Net Interest Margin

4.18%

Rank 24 of 94

Efficiency Ratio

78.42%

Rank 77 of 94

Equity / Assets

13.02%

Rank 9 of 94

Non-interest income vs. expense

$0.4M$6.1MINCOMEEXPENSE
Unfavorable gap of $5.7M · efficiency ratio beats 19% of banks under $1B in assets operating regionally
Bank 78.42%Peer median 62.4%Q1 2026Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.79%0.82%1.19%1.46%Beats 22%73 / 94
Return on Equity6.03%7.85%11.84%14.03%Beats 19%76 / 94
Net Interest Margin4.18%3.42%3.81%4.18%Beats 74%24 / 94
Efficiency Ratio78.42%55.99%62.41%73.02%Beats 19%77 / 94
Asset Quality
Nonperforming Loans / Loans0.08%0.19%0.47%1.14%Beats 83%17 / 94
Net Charge-Offs / Loans0.12%0.00%0.02%0.05%Beats 14%82 / 94
Capital
Tier 1 Capital Ratio19.15%10.28%11.95%15.07%Beats 89%10 / 94
Total Risk-Based Capital Ratio19.90%10.31%12.59%15.88%Beats 89%10 / 94
Equity / Assets13.02%8.98%10.21%11.41%Beats 90%9 / 94
Liquidity & Funding
Loans / Deposits103.70%72.62%84.44%94.55%91st pctl8 / 94
Loans / Assets86.18%62.50%72.84%78.99%94th pctl6 / 94
Brokered Deposits / Depositsn/aNot reported for this institution