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First Federal Savings and Loan Association

Hazard, KY · Cert 31197 · First Federal MHC

State savings bank · OCC · 1 branch

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in KY3

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 KY (n=69). 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

86

Q2 2024Q2 2026peer median (50)

Asset Quality

60

Q2 2024Q2 2026peer median (50)

Profitability

18

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

57

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

First Federal Savings and Loan Association

Hazard, KY · Cert 31197 · First Federal MHC

State savings bank · OCC · 1 affiliate bank · 1 branch (7 in holding)

Q2 2026

$81.3MAssets
$73.6MLoans
$56.6MDeposits
$18.2MEquity
Loan mix
99%RE $77.5M0%C&I $0.0M1%Consumer $0.7MQ2 2025Q2 2026
Deposit mix
100%Interest-bearing $56.6M0%Noninterest $0.0MQ2 2025Q2 2026

NIM

4.30%Q2 ’244.78%Q2 ’255.37%Q2 ’26+37%+43%

Non-interest income vs. expense

1.73%Q2 ’241.99%Q2 ’251.92%Q2 ’26+15%-4%

Executive Summary

  • Earnings: ROA of 0.95%, up 77 bps year over year; NIM at 3.23%.
  • Asset quality: problem loans at 1.69% of loans (-42 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 21.58%, up 84 bps from a year ago.
  • Funding: loans stand at 130.08% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.95%+77 bps YoY

Net Interest Margin (YTD, annualized)

3.23%+97 bps YoY

Efficiency Ratio (YTD, annualized)

59.44%-2,905 bps YoY

Tier 1 Leverage Ratio

21.58%+84 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.18%0.23%0.25%0.81%0.95%+77 bps
Return on Equity0.86%1.09%1.21%3.89%4.44%+358 bps
Net Interest Margin2.26%2.37%2.44%3.06%3.23%+97 bps
Efficiency Ratio88.49%86.28%85.03%63.18%59.44%-2,905 bps
Non-Interest Burden2.00%2.05%2.08%1.94%1.92%-8 bps
Growth
Asset Growth (YoY)-4.49%-5.13%-1.58%0.48%-5.25%-76 bps
Loan Growth (YoY)-4.79%-5.08%-1.30%-0.30%-5.19%-40 bps
Deposit Growth (YoY)9.39%3.80%8.86%8.02%-4.79%-1,418 bps
Asset Quality
Nonperforming Loans / Loans2.11%2.24%1.85%1.58%1.69%-42 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.65%0.65%0.65%0.67%0.72%+7 bps
Allowance Coverage of NPLs0.3x0.3x0.4x0.4x0.4x+0.1x
Capital
Tier 1 Leverage Ratio20.74%21.41%21.44%21.17%21.58%+84 bps
Total Risk-Based Capital20.74%21.41%21.44%21.17%21.58%+84 bps
Equity / Assets20.82%21.34%20.84%20.88%22.39%+158 bps
Liquidity & Funding
Loans / Deposits130.63%134.14%131.19%128.28%130.08%-55 bps
Liquid Assets / Assets3.08%2.75%2.79%4.71%3.28%+21 bps
CRE / Total Capitaln/a81.77%83.60%92.28%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

First Federal Savings and Loan Association

Hazard, KY · Cert 31197 · Peer group: banks under $1B in assets in KY (n=69) · First Federal MHC

State savings bank · OCC · 1 affiliate bank · 1 branch (7 in holding)

Q2 2026

$81.3MAssets
$73.6MLoans
$56.6MDeposits
$18.2MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in KY (rank 7 of 69).
  • Widest gap: return on equity trails 91% of banks under $1B in assets in KY (rank 63 of 69).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

0.99%

Rank 47 of 69

Net Interest Margin

3.23%

Rank 59 of 69

Efficiency Ratio

59.44%

Rank 31 of 69

Equity / Assets

22.39%

Rank 5 of 69

Non-interest income vs. expense

$0.0M$1.6MINCOMEEXPENSE
Unfavorable gap of $1.6M · efficiency ratio beats 57% of banks under $1B in assets in KY
Bank 59.44%Peer median 63.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.99%0.83%1.18%1.44%Beats 32%47 / 69
Return on Equity4.43%7.64%11.70%15.70%Beats 9%63 / 69
Net Interest Margin3.23%3.45%3.75%3.96%Beats 14%59 / 69
Efficiency Ratio59.44%55.32%62.99%70.80%Beats 57%31 / 69
Asset Quality
Nonperforming Loans / Loans1.69%0.18%0.52%1.14%Beats 19%57 / 69
Net Charge-Offs / Loans0.00%0.01%0.02%0.06%Beats 100%7 / 69
Capital
Tier 1 Capital Ratio21.58%11.33%13.58%16.27%Beats 83%12 / 69
Total Risk-Based Capital Ratio21.58%11.55%14.43%17.27%Beats 83%12 / 69
Equity / Assets22.39%8.31%9.91%12.53%Beats 93%5 / 69
Liquidity & Funding
Loans / Deposits130.08%71.40%81.07%88.03%99th pctl1 / 69
Loans / Assets90.58%61.10%68.66%76.68%97th pctl2 / 69
Brokered Deposits / Depositsn/aNot reported for this institution