PackageTrendsPeer
Letter portraitLegal landscape

Peoples First Savings Bank

Mason, OH · Cert 30688

State charter, non-member · 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 in the Cincinnati, OH-KY-IN area3

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 in the Cincinnati, OH-KY-IN area (n=15). 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

33

Q2 2024Q2 2026peer median (50)

Asset Quality

57

Q2 2024Q2 2026peer median (50)

Profitability

49

Q2 2024Q2 2026peer median (50)

Liquidity

70

Q2 2024Q2 2026peer median

Efficiency

40

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

Peoples First Savings Bank

Mason, OH · Cert 30688

State charter, non-member · FDIC · 2 branches

Q2 2026

$99.9MAssets
$88.6MLoans
$85.5MDeposits
$10.1MEquity
Loan mix
100%RE $82.2M0%C&I $0.0M0%Consumer $0.0MQ2 2025Q2 2026
Deposit mix
88%Interest-bearing $75.6M12%Noninterest $9.9MQ2 2025Q2 2026

NIM

5.52%Q2 ’245.79%Q2 ’255.69%Q2 ’26+15%+4%

Non-interest income vs. expense

2.83%Q2 ’242.90%Q2 ’253.17%Q2 ’26+4%+12%

Market Position · Cincinnati, OH-KY-IN · 2026 SOD (annual) · 0.0% share · #38 of 54 inst. · $0.1B of $187.5B

Executive Summary

  • Earnings: ROA of 0.43%, down 15 bps year over year; NIM at 3.42%.
  • Asset quality: problem loans at 2.34% of loans (+168 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 10.01%, up 53 bps from a year ago.
  • Funding: loans stand at 103.56% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.43%-15 bps YoY

Net Interest Margin (YTD, annualized)

3.42%+12 bps YoY

Efficiency Ratio (YTD, annualized)

85.10%+548 bps YoY

Tier 1 Leverage Ratio

10.01%+53 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.58%0.58%0.45%0.47%0.43%-15 bps
Return on Equity6.25%6.24%4.82%4.89%4.35%-190 bps
Net Interest Margin3.30%3.35%3.31%3.41%3.42%+12 bps
Efficiency Ratio79.63%79.68%84.09%83.54%85.10%+548 bps
Non-Interest Burden2.56%2.60%2.74%2.79%2.87%+31 bps
Growth
Asset Growth (YoY)3.40%0.04%0.43%-1.28%-3.86%-727 bps
Loan Growth (YoY)0.69%-2.17%-2.83%-3.71%-3.69%-438 bps
Deposit Growth (YoY)7.92%2.04%3.15%1.25%0.38%-754 bps
Asset Quality
Nonperforming Loans / Loans0.66%0.71%0.71%1.88%2.34%+168 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.67%0.68%0.69%0.71%0.71%+4 bps
Allowance Coverage of NPLs1.0x1.0x1.0x0.4x0.3x-0.7x
Capital
Tier 1 Leverage Ratio9.48%9.63%9.46%9.88%10.01%+53 bps
Total Risk-Based Capital14.73%14.90%14.91%15.19%15.36%+63 bps
Equity / Assets9.37%9.65%9.42%9.88%10.14%+76 bps
Liquidity & Funding
Loans / Deposits107.95%108.10%104.59%103.83%103.56%-438 bps
Liquid Assets / Assets6.47%6.81%9.47%3.40%2.94%-354 bps
CRE / Total Capitaln/a250%242%231%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

Peoples First Savings Bank

Mason, OH · Cert 30688 · Peer group: banks under $1B in assets in the Cincinnati, OH-KY-IN area (n=15)

State charter, non-member · FDIC · 2 branches

Q2 2026

$99.9MAssets
$88.6MLoans
$85.5MDeposits
$10.1MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 8 of 15).
  • Widest gap: nonperforming loans / loans trails 87% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 14 of 15).
  • Overall: at or above the peer median on 2 of 9 directional measures.

Return on Assets

0.44%

Rank 10 of 15

Net Interest Margin

3.42%

Rank 4 of 15

Efficiency Ratio

85.10%

Rank 10 of 15

Equity / Assets

10.14%

Rank 12 of 15

Non-interest income vs. expense

$0.3M$3.2MINCOMEEXPENSE
Unfavorable gap of $2.9M · efficiency ratio beats 40% of banks under $1B in assets in the Cincinnati, OH-KY-IN area
Bank 85.10%Peer median 75.5%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.44%0.35%0.56%1.05%Beats 33%10 / 15
Return on Equity4.30%1.73%4.99%6.76%Beats 40%9 / 15
Net Interest Margin3.42%2.85%3.21%3.42%Beats 73%4 / 15
Efficiency Ratio85.10%64.82%75.45%88.43%Beats 40%10 / 15
Asset Quality
Nonperforming Loans / Loans2.34%0.12%0.43%1.30%Beats 13%14 / 15
Net Charge-Offs / Loans0.00%n/a0.00%0.00%Beats 100%8 / 15
Capital
Tier 1 Capital Ratio14.46%13.11%14.76%20.06%Beats 33%10 / 15
Total Risk-Based Capital Ratio15.36%14.37%15.36%20.06%Beats 47%8 / 15
Equity / Assets10.14%10.14%11.33%20.42%Beats 20%12 / 15
Liquidity & Funding
Loans / Deposits103.56%80.04%97.18%103.56%73rd pctl4 / 15
Loans / Assets88.63%68.16%75.18%82.63%87th pctl2 / 15
Brokered Deposits / Depositsn/aNot reported for this institution