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Lake Shore Bank

Dunkirk, NY · Cert 30530 · Lake Shore Bcorp 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 assets operating in a single state3

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 in a single state (n=743 to 746). 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

78

Q2 2024Q2 2026peer median (50)

Asset Quality

64

Q2 2024Q2 2026peer median (50)

Profitability

43

Q2 2024Q2 2026peer median (50)

Liquidity

28

Q2 2024Q2 2026peer median

Efficiency

47

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

Lake Shore Bank

Dunkirk, NY · Cert 30530 · Lake Shore Bcorp Inc.

State charter, non-member · FDIC · 11 branches

Q2 2026

$735.9MAssets
$563.1MLoans
$599.1MDeposits
$121.4MEquity
Loan mix
94%RE $527.8M3%C&I $15.4M3%Consumer $15.3MQ2 2025Q2 2026
Deposit mix
84%Interest-bearing $502.5M16%Noninterest $96.6MQ2 2025Q2 2026

NIM

4.83%Q2 ’245.03%Q2 ’255.01%Q2 ’26+16%+9%

Non-interest income vs. expense

2.67%Q2 ’242.65%Q2 ’252.63%Q2 ’26-1%0%

Market Position · Buffalo-Cheektowaga, NY · 2026 SOD (annual) · 0.4% share · #13 of 20 inst. · $0.3B of $67.0B

15.1% Chautauqua
0.4% Erie

Executive Summary

  • Earnings: ROA of 1.13%, up 25 bps year over year; NIM at 3.64%.
  • Asset quality: problem loans at 0.25% of loans (-6 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 17.43%, up 306 bps from a year ago.
  • Funding: loans stand at 93.99% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.13%+25 bps YoY

Net Interest Margin (YTD, annualized)

3.64%+31 bps YoY

Efficiency Ratio (YTD, annualized)

65.73%-581 bps YoY

Tier 1 Leverage Ratio

17.43%+306 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.89%1.03%1.03%1.07%1.13%+25 bps
Return on Equity7.02%7.71%7.43%6.59%6.95%-7 bps
Net Interest Margin3.33%3.19%3.28%3.66%3.64%+31 bps
Efficiency Ratio71.55%69.20%68.65%68.84%65.73%-581 bps
Non-Interest Burden2.28%2.09%2.13%2.41%2.27%-1 bps
Growth
Asset Growth (YoY)3.30%6.67%6.19%4.81%0.26%-304 bps
Loan Growth (YoY)1.33%2.39%1.92%0.33%0.99%-34 bps
Deposit Growth (YoY)6.12%3.81%3.22%0.40%-5.03%-1,115 bps
Asset Quality
Nonperforming Loans / Loans0.32%0.33%0.30%0.28%0.25%-6 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.01%0.00%0 bps
Allowance / Loans0.93%0.87%0.87%0.86%0.84%-8 bps
Allowance Coverage of NPLs2.9x2.7x2.9x3.0x3.3x+0.4x
Capital
Tier 1 Leverage Ratio14.37%16.34%16.65%17.54%17.43%+306 bps
Total Risk-Based Capital14.37%16.34%16.65%17.54%17.43%+306 bps
Equity / Assets12.36%15.33%16.08%16.41%16.49%+414 bps
Liquidity & Funding
Loans / Deposits88.39%90.94%94.06%95.09%93.99%+560 bps
Liquid Assets / Assets9.87%10.80%8.42%8.13%9.40%-47 bps
CRE / Total Capitaln/a251%250%248%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

Lake Shore Bank

Dunkirk, NY · Cert 30530 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Lake Shore Bcorp Inc.

State charter, non-member · FDIC · 11 branches

Q2 2026

$735.9MAssets
$563.1MLoans
$599.1MDeposits
$121.4MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 90% of banks under $1B in assets operating in a single state (rank 71 of 746).
  • Widest gap: return on equity trails 74% of banks under $1B in assets operating in a single state (rank 555 of 746).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.12%

Rank 337 of 746

Net Interest Margin

3.64%

Rank 386 of 746

Efficiency Ratio

65.73%

Rank 399 of 746

Equity / Assets

16.49%

Rank 71 of 746

Non-interest income vs. expense

$2.7M$19.5MINCOMEEXPENSE
Unfavorable gap of $16.8M · efficiency ratio beats 47% of banks under $1B in assets operating in a single state
Bank 65.73%Peer median 64.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.12%0.72%1.06%1.45%Beats 55%337 / 746
Return on Equity6.81%6.74%10.51%13.63%Beats 26%555 / 746
Net Interest Margin3.64%3.17%3.68%4.16%Beats 48%386 / 746
Efficiency Ratio65.73%55.74%64.58%75.47%Beats 47%399 / 746
Asset Quality
Nonperforming Loans / Loans0.25%0.09%0.42%1.07%Beats 62%282 / 743
Net Charge-Offs / Loans0.00%0.00%0.01%0.05%Beats 66%255 / 743
Capital
Tier 1 Capital Ratio17.43%11.55%13.75%17.60%Beats 74%195 / 746
Total Risk-Based Capital Ratio17.43%11.71%14.33%18.43%Beats 71%217 / 746
Equity / Assets16.49%8.90%10.51%13.06%Beats 90%71 / 746
Liquidity & Funding
Loans / Deposits93.99%61.31%78.27%90.78%82nd pctl135 / 746
Loans / Assets76.52%53.60%66.97%76.08%76th pctl177 / 746
Brokered Deposits / Depositsn/aNot reported for this institution