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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 $1.9MQ3 2024Q2 2026
Deposit mix
78%Interest-bearing $89.4M22%Noninterest $24.9MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 0.83%, down 13 bps year over year; NIM at 3.59%.
  • Asset quality: problem loans at 0.81% of loans (+21 bps YoY), with net recoveries of 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 (quarter, annualized)

0.83%-13 bps YoY

Net Interest Margin (quarter, annualized)

3.59%+17 bps YoY

Efficiency Ratio (quarter, annualized)

74.72%+672 bps YoY

Tier 1 Leverage Ratio

10.38%+49 bps YoY

NIM

4.80%Q2 ’244.88%Q2 ’255.03%Q2 ’26+9%+5%

Non-interest income vs. expense

2.42%Q2 ’242.53%Q2 ’252.88%Q2 ’26+7%+17%

Discrete quarter, annualized.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.86%0.94%0.91%0.96%0.91%0.61%0.84%0.83%-13 bps
Return on Equity10.83%11.77%11.49%11.95%10.76%7.08%9.83%9.58%-236 bps
Net Interest Margin3.19%3.36%3.24%3.42%3.42%3.54%3.48%3.59%+17 bps
Efficiency Ratio71.48%67.77%68.69%68.01%70.16%72.13%73.73%74.72%+672 bps
Non-Interest Burden2.11%2.17%2.13%2.23%2.30%2.46%2.49%2.62%+39 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 / Loans0.03%-0.04%0.01%0.00%0.10%0.01%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