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Spratt Savings Bank

Chester, SC · Cert 30987

SL · FDIC · 3 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

87

Q2 2024Q2 2026peer median (50)

Asset Quality

82

Q2 2024Q2 2026peer median (50)

Profitability

8

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

7

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

Spratt Savings Bank

Chester, SC · Cert 30987

SL · FDIC · 3 branches

Q2 2026

$154.4MAssets
$48.5MLoans
$123.0MDeposits
$31.0MEquity
Loan mix
93%RE $42.8M6%C&I $2.7M1%Consumer $0.5MQ2 2025Q2 2026
Deposit mix
89%Interest-bearing $109.5M11%Noninterest $13.5MQ2 2025Q2 2026

NIM

3.73%Q2 ’243.82%Q2 ’253.89%Q2 ’26+11%+9%

Non-interest income vs. expense

2.33%Q2 ’242.45%Q2 ’252.72%Q2 ’26+5%+13%

Market Position · Charlotte-Concord-Gastonia, NC-SC · 2026 SOD (annual) · 0.0% share · #32 of 47 inst. · $0.1B of $432.7B

Executive Summary

  • Earnings: ROA of 0.18%, down 5 bps year over year; NIM at 2.80%.
  • Asset quality: problem loans at 0.23% of loans (-5 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 20.38%, down 54 bps from a year ago.
  • Funding: loans stand at 39.43% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.18%-5 bps YoY

Net Interest Margin (YTD, annualized)

2.80%+23 bps YoY

Efficiency Ratio (YTD, annualized)

92.15%+276 bps YoY

Tier 1 Leverage Ratio

20.38%-54 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.23%0.23%0.23%0.17%0.18%-5 bps
Return on Equity1.09%1.11%1.12%0.81%0.88%-21 bps
Net Interest Margin2.57%2.61%2.62%2.74%2.80%+23 bps
Efficiency Ratio89.40%89.34%89.40%92.61%92.15%+276 bps
Non-Interest Burden2.29%2.32%2.33%2.54%2.58%+29 bps
Growth
Asset Growth (YoY)1.44%3.60%5.49%3.96%4.33%+289 bps
Loan Growth (YoY)6.62%2.24%1.62%-5.53%-1.41%-803 bps
Deposit Growth (YoY)1.61%4.36%6.50%4.69%5.17%+356 bps
Asset Quality
Nonperforming Loans / Loans0.28%0.25%0.25%0.25%0.23%-5 bps
Net Charge-Offs / Loans0.00%0.00%-0.01%0.00%0.00%0 bps
Allowance / Loans2.35%2.31%2.35%2.39%2.30%-4 bps
Allowance Coverage of NPLs8.3x9.3x9.6x9.7x10.0x+1.7x
Capital
Tier 1 Leverage Ratio20.92%20.77%20.60%20.29%20.38%-54 bps
Total Risk-Based Capital20.92%20.77%20.60%20.29%20.38%-54 bps
Equity / Assets20.72%20.54%20.57%20.57%20.06%-66 bps
Liquidity & Funding
Loans / Deposits42.06%40.76%40.02%39.36%39.43%-263 bps
Liquid Assets / Assets53.05%54.01%55.81%56.34%55.44%+238 bps
CRE / Total Capitaln/a63.00%60.96%60.07%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

Spratt Savings Bank

Chester, SC · Cert 30987 · Peer group: banks under $1B in assets operating in a single state (n=743-746)

SL · FDIC · 3 branches

Q2 2026

$154.4MAssets
$48.5MLoans
$123.0MDeposits
$31.0MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets operating in a single state (rank 185 of 743).
  • Widest gap: return on equity trails 95% of banks under $1B in assets operating in a single state (rank 706 of 746).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

0.18%

Rank 698 of 746

Net Interest Margin

2.80%

Rank 660 of 746

Efficiency Ratio

92.46%

Rank 698 of 746

Equity / Assets

20.06%

Rank 34 of 746

Non-interest income vs. expense

$0.2M$4.2MINCOMEEXPENSE
Unfavorable gap of $3.9M · efficiency ratio beats 7% of banks under $1B in assets operating in a single state
Bank 92.46%Peer median 64.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.18%0.72%1.06%1.45%Beats 6%698 / 746
Return on Equity0.88%6.74%10.51%13.63%Beats 5%706 / 746
Net Interest Margin2.80%3.17%3.68%4.16%Beats 12%660 / 746
Efficiency Ratio92.46%55.74%64.58%75.47%Beats 7%698 / 746
Asset Quality
Nonperforming Loans / Loans0.23%0.09%0.42%1.07%Beats 64%270 / 743
Net Charge-Offs / Loans0.00%0.00%0.01%0.05%Beats 100%185 / 743
Capital
Tier 1 Capital Ratio20.38%11.55%13.75%17.60%Beats 84%121 / 746
Total Risk-Based Capital Ratio20.38%11.71%14.33%18.43%Beats 82%137 / 746
Equity / Assets20.06%8.90%10.51%13.06%Beats 95%34 / 746
Liquidity & Funding
Loans / Deposits39.43%61.31%78.27%90.78%5th pctl710 / 746
Loans / Assets31.42%53.60%66.97%76.08%3rd pctl720 / 746
Brokered Deposits / Depositsn/aNot reported for this institution