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Highland Federal Savings & Loan Association

Crossville, TN · Cert 31232

State savings bank · OCC · 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 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

90

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

20

Q2 2024Q2 2026peer median (50)

Liquidity

52

Q2 2024Q2 2026peer median

Efficiency

17

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

Highland Federal Savings & Loan Association

Crossville, TN · Cert 31232

State savings bank · OCC · 2 branches

Q2 2026

$79.0MAssets
$37.9MLoans
$60.3MDeposits
$17.6MEquity
Loan mix
99%RE $37.9M0%C&I $0.2M0%Consumer $0.1MQ2 2025Q2 2026
Deposit mix
88%Interest-bearing $53.1M12%Noninterest $7.1MQ2 2025Q2 2026

NIM

4.49%Q2 ’244.55%Q2 ’254.37%Q2 ’26+2%-3%

Non-interest income vs. expense

2.94%Q2 ’243.04%Q2 ’253.23%Q2 ’26-8%+8%

Executive Summary

  • Earnings: ROA of 0.61%, down 16 bps year over year; NIM at 3.27%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 22.20%, up 52 bps from a year ago.
  • Funding: loans stand at 62.94% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.61%-16 bps YoY

Net Interest Margin (YTD, annualized)

3.27%-11 bps YoY

Efficiency Ratio (YTD, annualized)

80.40%+655 bps YoY

Tier 1 Leverage Ratio

22.20%+52 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.77%0.73%0.66%0.58%0.61%-16 bps
Return on Equity3.56%3.33%2.99%2.59%2.72%-84 bps
Net Interest Margin3.38%3.37%3.40%3.25%3.27%-11 bps
Efficiency Ratio73.85%75.14%78.03%81.11%80.40%+655 bps
Non-Interest Burden2.30%2.36%2.50%2.49%2.48%+18 bps
Growth
Asset Growth (YoY)1.62%-0.21%-2.42%-0.13%0.15%-147 bps
Loan Growth (YoY)-1.03%-4.31%-4.36%-0.19%1.22%+225 bps
Deposit Growth (YoY)1.11%-1.32%-3.64%-0.70%-0.22%-133 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.72%0.73%0.73%0.71%0.72%0 bps
Allowance Coverage of NPLsn/an/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio21.68%22.16%22.59%22.63%22.20%+52 bps
Total Risk-Based Capital21.68%22.16%22.59%22.63%22.20%+52 bps
Equity / Assets21.80%22.59%22.83%22.22%22.34%+54 bps
Liquidity & Funding
Loans / Deposits62.04%63.77%64.19%63.68%62.94%+89 bps
Liquid Assets / Assets43.58%42.42%41.98%42.29%42.54%-104 bps
CRE / Total Capitaln/a32.72%34.39%41.84%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

Highland Federal Savings & Loan Association

Crossville, TN · Cert 31232 · Peer group: banks under $1B in assets operating in a single state (n=743-746)

State savings bank · OCC · 2 branches

Q2 2026

$79.0MAssets
$37.9MLoans
$60.3MDeposits
$17.6MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets operating in a single state (rank 105 of 743).
  • Widest gap: return on equity trails 89% of banks under $1B in assets operating in a single state (rank 667 of 746).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

0.60%

Rank 606 of 746

Net Interest Margin

3.27%

Rank 532 of 746

Efficiency Ratio

80.40%

Rank 622 of 746

Equity / Assets

22.34%

Rank 26 of 746

Non-interest income vs. expense

$0.6M$2.6MINCOMEEXPENSE
Unfavorable gap of $2.0M · efficiency ratio beats 17% of banks under $1B in assets operating in a single state
Bank 80.40%Peer median 64.6%Q4 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.60%0.72%1.06%1.45%Beats 19%606 / 746
Return on Equity2.70%6.74%10.51%13.63%Beats 11%667 / 746
Net Interest Margin3.27%3.17%3.68%4.16%Beats 29%532 / 746
Efficiency Ratio80.40%55.74%64.58%75.47%Beats 17%622 / 746
Asset Quality
Nonperforming Loans / Loans0.00%0.09%0.42%1.07%Beats 100%105 / 743
Net Charge-Offs / Loans0.00%0.00%0.01%0.05%Beats 100%185 / 743
Capital
Tier 1 Capital Ratio22.20%11.55%13.75%17.60%Beats 88%91 / 746
Total Risk-Based Capital Ratio22.20%11.71%14.33%18.43%Beats 86%107 / 746
Equity / Assets22.34%8.90%10.51%13.06%Beats 97%26 / 746
Liquidity & Funding
Loans / Deposits62.94%61.31%78.27%90.78%27th pctl548 / 746
Loans / Assets48.02%53.60%66.97%76.08%18th pctl610 / 746
Brokered Deposits / Depositsn/aNot reported for this institution