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First Federal Savings Bank of Lincolnton

Lincolnton, NC · Cert 30315

State savings bank · OCC · 4 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=573 to 620). 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

87

Q2 2024Q2 2026peer median (50)

Asset Quality

44

Q2 2024Q2 2026peer median (50)

Profitability

19

Q2 2024Q2 2026peer median (50)

Liquidity

53

Q2 2024Q2 2026peer median

Efficiency

29

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 2026-10-10

First Federal Savings Bank of Lincolnton

Lincolnton, NC · Cert 30315

State savings bank · OCC · 4 branches

Q2 2026

$485.8MAssets
$354.0MLoans
$390.3MDeposits
$82.3MEquity
Loan mix
99%RE $346.5M1%C&I $2.2M0%Consumer $0.9MQ2 2025Q2 2026
Deposit mix
89%Interest-bearing $345.7M11%Noninterest $44.6MQ2 2025Q2 2026

NIM

4.49%Q2 ’244.51%Q2 ’254.48%Q2 ’26+3%+5%

Non-interest income vs. expense

2.06%Q2 ’242.02%Q2 ’252.38%Q2 ’26-2%+15%

Market Position · Charlotte-Concord-Gastonia, NC-SC · 2026 SOD (annual) · 0.1% share · #22 of 47 inst. · $0.4B of $432.7B

Executive Summary

  • Earnings: ROA of 0.53%, down 14 bps year over year; NIM at 2.91%.
  • Asset quality: problem loans at 0.46% of loans (+26 bps YoY), with net charge-offs at 0.04%.
  • Capital: tier 1 leverage ratio of 17.61%, up 38 bps from a year ago.
  • Funding: loans stand at 90.69% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.53%-14 bps YoY

Net Interest Margin (YTD, annualized)

2.91%+13 bps YoY

Efficiency Ratio (YTD, annualized)

77.56%+702 bps YoY

Tier 1 Leverage Ratio

17.61%+38 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.67%0.71%0.67%0.65%0.53%-14 bps
Return on Equity4.16%4.36%4.11%3.83%3.13%-103 bps
Net Interest Margin2.78%2.86%2.87%2.90%2.91%+13 bps
Efficiency Ratio70.55%69.54%71.31%72.78%77.56%+702 bps
Non-Interest Burden1.94%1.96%2.02%2.08%2.22%+29 bps
Growth
Asset Growth (YoY)4.88%2.12%1.05%-0.68%-0.04%-492 bps
Loan Growth (YoY)5.92%4.02%3.22%1.78%1.33%-459 bps
Deposit Growth (YoY)4.81%3.55%1.79%-0.27%-1.06%-587 bps
Asset Quality
Nonperforming Loans / Loans0.20%0.34%0.26%0.32%0.46%+26 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.04%+4 bps
Allowance / Loans1.04%1.04%1.04%1.04%1.01%-4 bps
Allowance Coverage of NPLs5.3x3.1x4.0x3.3x2.2x-3.1x
Capital
Tier 1 Leverage Ratio17.23%17.59%17.70%17.75%17.61%+38 bps
Total Risk-Based Capital35.07%35.36%35.66%36.08%35.55%+48 bps
Equity / Assets16.15%16.91%16.98%17.08%16.93%+79 bps
Liquidity & Funding
Loans / Deposits88.55%92.04%91.73%91.11%90.69%+215 bps
Liquid Assets / Assets6.74%4.14%6.44%7.45%8.44%+170 bps
CRE / Total Capitaln/a57.54%56.02%54.64%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 2026-10-10

First Federal Savings Bank of Lincolnton

Lincolnton, NC · Cert 30315 · Peer group: banks under $1B in assets (n=573-620)

State savings bank · OCC · 4 branches

Q2 2026

$485.8MAssets
$354.0MLoans
$390.3MDeposits
$82.3MEquity

Executive Summary

  • Strongest standing: tier 1 capital ratio outperforms 89% of banks under $1B in assets (rank 70 of 620).
  • Widest gap: return on equity trails 85% of banks under $1B in assets (rank 524 of 620).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.53%

Rank 491 of 620

Net Interest Margin

2.91%

Rank 490 of 620

Efficiency Ratio

77.56%

Rank 444 of 620

Equity / Assets

16.93%

Rank 105 of 620

Non-interest income vs. expense

$0.8M$11.5MINCOMEEXPENSE
Unfavorable gap of $10.8M · efficiency ratio beats 29% of banks under $1B in assets
Bank 77.56%Peer median 68.1%Q4 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.53%0.60%1.00%1.45%Beats 21%491 / 620
Return on Equity3.11%5.30%9.30%13.29%Beats 15%524 / 620
Net Interest Margin2.91%3.02%3.53%4.04%Beats 21%490 / 620
Efficiency Ratio77.56%58.35%68.08%79.37%Beats 29%444 / 620
Asset Quality
Nonperforming Loans / Loans0.46%0.09%0.47%1.27%Beats 51%281 / 573
Net Charge-Offs / Loans0.02%n/a0.01%0.06%Beats 37%363 / 573
Capital
Tier 1 Capital Ratio34.30%11.27%13.87%18.78%Beats 89%70 / 620
Total Risk-Based Capital Ratio35.55%11.69%14.57%19.67%Beats 89%70 / 620
Equity / Assets16.93%9.03%10.60%13.73%Beats 83%105 / 620
Liquidity & Funding
Loans / Deposits90.69%65.08%79.69%92.47%72nd pctl164 / 585
Loans / Assets72.88%51.85%67.17%77.86%62nd pctl237 / 620
Brokered Deposits / Depositsn/aNot reported for this institution