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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 $1.9MQ2 2025Q2 2026
Deposit mix
78%Interest-bearing $89.4M22%Noninterest $24.9MQ2 2025Q2 2026

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%

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.

Financial Results

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

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.94%0.93%0.85%0.84%0.84%-10 bps
Return on Equity11.76%11.37%10.25%9.83%9.66%-210 bps
Net Interest Margin3.32%3.37%3.40%3.48%3.53%+21 bps
Efficiency Ratio68.34%68.96%69.78%73.73%74.23%+589 bps
Non-Interest Burden2.17%2.23%2.28%2.49%2.55%+37 bps
Growth
Asset Growth (YoY)5.81%3.97%7.77%2.60%4.77%-105 bps
Loan Growth (YoY)9.31%11.71%13.04%10.96%11.63%+232 bps
Deposit Growth (YoY)3.77%3.72%6.25%0.60%3.97%+21 bps
Asset Quality
Nonperforming Loans / Loans0.60%0.40%0.70%0.60%0.81%+21 bps
Net Charge-Offs / Loans0.00%0.04%0.03%0.09%0.03%+3 bps
Allowance / Loans0.94%0.89%0.87%0.85%0.86%-8 bps
Allowance Coverage of NPLs1.6x2.2x1.3x1.4x1.1x-0.5x
Capital
Tier 1 Leverage Ratio9.88%10.17%10.29%10.24%10.38%+49 bps
Total Risk-Based Capital9.88%10.17%10.29%10.24%10.38%+49 bps
Equity / Assets8.16%8.67%8.59%8.51%8.88%+73 bps
Liquidity & Funding
Loans / Deposits74.26%77.09%77.99%79.14%79.73%+547 bps
Liquid Assets / Assets12.54%11.91%11.47%11.39%11.12%-142 bps
CRE / Total Capitaln/a122.94%127.86%130.97%n/an/a