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Abacus Federal Savings Bank

New York, NY · Cert 32257

State savings bank · OCC · 5 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 New York-Newark-Jersey City, NY-NJ 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 New York-Newark-Jersey City, NY-NJ area (n=30 to 31). 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

79

Q2 2024Q2 2026peer median (50)

Asset Quality

75

Q2 2024Q2 2026peer median (50)

Profitability

55

Q2 2024Q2 2026peer median (50)

Liquidity

100

Q2 2024Q2 2026peer median

Efficiency

26

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

Abacus Federal Savings Bank

New York, NY · Cert 32257

State savings bank · OCC · 5 branches

Q2 2026

$320.7MAssets
$244.9MLoans
$257.9MDeposits
$57.2MEquity
Loan mix
100%RE $249.1M0%C&I $0.0M0%Consumer $0.1MQ2 2025Q2 2026
Deposit mix
67%Interest-bearing $173.2M33%Noninterest $84.7MQ2 2025Q2 2026

NIM

5.40%Q2 ’245.41%Q2 ’255.26%Q2 ’26-1%+1%

Non-interest income vs. expense

3.95%Q2 ’243.92%Q2 ’254.23%Q2 ’26+1%+10%

Market Position · New York-Newark-Jersey City, NY-NJ · 2026 SOD (annual) · 0.0% share · #116 of 151 inst. · $0.2B of $2921.1B

0.0% New York
0.1% Kings
0.0% Queens
0.0% Philadelphia

Executive Summary

  • Earnings: ROA of 0.27%, down 21 bps year over year; NIM at 4.24%.
  • Asset quality: problem loans at 0.47% of loans (-14 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 16.32%, up 46 bps from a year ago.
  • Funding: loans stand at 94.98% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.27%-21 bps YoY

Net Interest Margin (YTD, annualized)

4.24%+6 bps YoY

Efficiency Ratio (YTD, annualized)

91.76%+649 bps YoY

Tier 1 Leverage Ratio

16.32%+46 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.48%0.42%0.36%0.24%0.27%-21 bps
Return on Equity2.78%2.46%2.10%1.34%1.48%-130 bps
Net Interest Margin4.19%4.15%4.20%4.24%4.24%+6 bps
Efficiency Ratio85.27%87.57%88.83%92.06%91.76%+649 bps
Non-Interest Burden3.44%3.52%3.61%3.81%3.80%+35 bps
Growth
Asset Growth (YoY)0.62%2.87%-1.14%-1.90%-2.18%-281 bps
Loan Growth (YoY)-4.48%-5.03%-1.94%-2.41%-1.86%+262 bps
Deposit Growth (YoY)0.14%2.74%-1.42%-2.27%-2.86%-300 bps
Asset Quality
Nonperforming Loans / Loans0.61%0.75%0.46%0.61%0.47%-14 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans1.20%1.17%1.15%1.17%1.19%-1 bps
Allowance Coverage of NPLs2.0x1.6x2.5x1.9x2.5x+0.5x
Capital
Tier 1 Leverage Ratio15.86%15.93%15.88%16.47%16.32%+46 bps
Total Risk-Based Capital34.14%34.70%33.75%34.77%35.26%+112 bps
Equity / Assets17.19%17.18%17.96%17.84%17.83%+64 bps
Liquidity & Funding
Loans / Deposits94.01%93.09%99.71%96.49%94.98%+97 bps
Liquid Assets / Assets18.89%19.38%14.88%17.52%18.85%-5 bps
CRE / Total Capitaln/a72.03%80.30%77.79%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

Abacus Federal Savings Bank

New York, NY · Cert 32257 · Peer group: banks under $1B in assets in the New York-Newark-Jersey City, NY-NJ area (n=30-31)

State savings bank · OCC · 5 branches

Q2 2026

$320.7MAssets
$244.9MLoans
$257.9MDeposits
$57.2MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in the New York-Newark-Jersey City, NY-NJ area (rank 17 of 30).
  • Widest gap: efficiency ratio trails 74% of banks under $1B in assets in the New York-Newark-Jersey City, NY-NJ area (rank 24 of 31).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

0.26%

Rank 19 of 31

Net Interest Margin

4.24%

Rank 3 of 31

Efficiency Ratio

91.76%

Rank 24 of 31

Equity / Assets

17.83%

Rank 8 of 31

Non-interest income vs. expense

$1.4M$13.7MINCOMEEXPENSE
Unfavorable gap of $12.3M · efficiency ratio beats 26% of banks under $1B in assets in the New York-Newark-Jersey City, NY-NJ area
Bank 91.76%Peer median 83.7%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.26%-0.02%0.39%0.84%Beats 39%19 / 31
Return on Equity1.48%-0.19%2.57%5.72%Beats 35%20 / 31
Net Interest Margin4.24%2.51%3.30%3.85%Beats 90%3 / 31
Efficiency Ratio91.76%68.41%83.66%91.76%Beats 26%24 / 31
Asset Quality
Nonperforming Loans / Loans0.47%0.18%0.47%2.65%Beats 50%16 / 30
Net Charge-Offs / Loans0.00%n/an/a0.02%Beats 100%17 / 30
Capital
Tier 1 Capital Ratio33.96%13.24%15.54%26.77%Beats 81%6 / 31
Total Risk-Based Capital Ratio35.26%14.07%16.32%26.77%Beats 81%6 / 31
Equity / Assets17.83%10.38%13.26%17.83%Beats 74%8 / 31
Liquidity & Funding
Loans / Deposits94.98%84.03%94.98%103.65%48th pctl16 / 31
Loans / Assets76.37%61.61%75.31%83.78%52nd pctl15 / 31
Brokered Deposits / Depositsn/aNot reported for this institution