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Abbeville First Bank, SSB

Abbeville, SC · Cert 30619

SI · FDIC · 2 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

16

Q2 2024Q2 2026peer median (50)

Asset Quality

32

Q2 2024Q2 2026peer median (50)

Profitability

39

Q2 2024Q2 2026peer median (50)

Liquidity

93

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

Abbeville First Bank, SSB

Abbeville, SC · Cert 30619

SI · FDIC · 2 branches

Q2 2026

$138.8MAssets
$91.2MLoans
$114.4MDeposits
$12.3MEquity
Loan mix
95%RE $81.4M3%C&I $2.5M2%Consumer $1.9MQ3 2024Q2 2026
Deposit mix
78%Interest-bearing $89.4M22%Noninterest $24.9MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 0.84%, down 10 bps year over year; NIM at 3.53%.
  • Asset quality: problem loans at 0.81% of loans (+21 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 10.38%, up 49 bps from a year ago.
  • Funding: loans stand at 79.73% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.84%-10 bps YoY

Net Interest Margin (YTD, annualized)

3.53%+21 bps YoY

Efficiency Ratio (YTD, annualized)

74.23%+589 bps YoY

Tier 1 Leverage Ratio

10.38%+49 bps YoY

NIM

4.66%Q2 ’244.76%Q2 ’254.97%Q2 ’26+8%+6%

Non-interest income vs. expense

2.36%Q2 ’242.47%Q2 ’252.82%Q2 ’26+7%+17%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.83%0.86%0.91%0.94%0.93%0.85%0.84%0.84%-10 bps
Return on Equity10.88%11.19%11.49%11.76%11.37%10.25%9.83%9.66%-210 bps
Net Interest Margin3.09%3.14%3.24%3.32%3.37%3.40%3.48%3.53%+21 bps
Efficiency Ratio70.21%69.58%68.69%68.34%68.96%69.78%73.73%74.23%+589 bps
Non-Interest Burden2.05%2.07%2.13%2.17%2.23%2.28%2.49%2.55%+37 bps
Growth
Asset Growth (YoY)5.86%3.44%7.65%5.81%3.97%7.77%2.60%4.77%-105 bps
Loan Growth (YoY)8.64%9.64%9.63%9.31%11.71%13.04%10.96%11.63%+232 bps
Deposit Growth (YoY)1.42%1.78%6.50%3.77%3.72%6.25%0.60%3.97%+21 bps
Asset Quality
Nonperforming Loans / Loans0.56%0.67%0.44%0.60%0.40%0.70%0.60%0.81%+21 bps
Net Charge-Offs / Loans0.01%0.00%0.01%0.00%0.04%0.03%0.09%0.03%+3 bps
Allowance / Loans0.95%0.95%0.93%0.94%0.89%0.87%0.85%0.86%-8 bps
Allowance Coverage of NPLs1.7x1.4x2.1x1.6x2.2x1.3x1.4x1.1x-0.5x
Capital
Tier 1 Leverage Ratio9.81%10.01%9.72%9.88%10.17%10.29%10.24%10.38%+49 bps
Total Risk-Based Capital9.81%10.01%9.72%9.88%10.17%10.29%10.24%10.38%+49 bps
Equity / Assets8.10%7.89%7.92%8.16%8.67%8.59%8.51%8.88%+73 bps
Liquidity & Funding
Loans / Deposits71.58%73.30%71.75%74.26%77.09%77.99%79.14%79.73%+547 bps
Liquid Assets / Assets12.72%11.49%12.95%12.54%11.91%11.47%11.39%11.12%-142 bps
CRE / Total Capitaln/an/an/an/a122.94%127.86%130.97%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

Abbeville First Bank, SSB

Abbeville, SC · Cert 30619 · Peer group: banks under $1B in assets operating in a single state (n=743-746)

SI · FDIC · 2 branches

Q2 2026

$138.8MAssets
$91.2MLoans
$114.4MDeposits
$12.3MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 42% of banks under $1B in assets operating in a single state (rank 434 of 746).
  • Widest gap: total risk-based capital ratio trails 89% of banks under $1B in assets operating in a single state (rank 662 of 746).
  • Overall: at or above the peer median on 0 of 9 directional measures.

Return on Assets

0.83%

Rank 500 of 746

Net Interest Margin

3.53%

Rank 438 of 746

Efficiency Ratio

74.23%

Rank 544 of 746

Equity / Assets

8.88%

Rank 562 of 746

Non-interest income vs. expense

$0.4M$4.0MINCOMEEXPENSE
Unfavorable gap of $3.6M · efficiency ratio beats 27% of banks under $1B in assets operating in a single state
Bank 74.23%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.83%0.72%1.06%1.45%Beats 33%500 / 746
Return on Equity9.36%6.74%10.51%13.63%Beats 42%434 / 746
Net Interest Margin3.53%3.17%3.68%4.16%Beats 41%438 / 746
Efficiency Ratio74.23%55.74%64.58%75.47%Beats 27%544 / 746
Asset Quality
Nonperforming Loans / Loans0.81%0.09%0.42%1.07%Beats 32%503 / 743
Net Charge-Offs / Loans0.03%0.00%0.01%0.05%Beats 32%503 / 743
Capital
Tier 1 Capital Ratio10.38%11.55%13.75%17.60%Beats 12%653 / 746
Total Risk-Based Capital Ratio10.38%11.71%14.33%18.43%Beats 11%662 / 746
Equity / Assets8.88%8.90%10.51%13.06%Beats 25%562 / 746
Liquidity & Funding
Loans / Deposits79.73%61.31%78.27%90.78%53rd pctl350 / 746
Loans / Assets65.70%53.60%66.97%76.08%47th pctl399 / 746
Brokered Deposits / Depositsn/aNot reported for this institution