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Community Savings Bank

Bethel, OH · Cert 32286

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

42

Q2 2024Q2 2026peer median (50)

Asset Quality

94

Q2 2024Q2 2026peer median (50)

Profitability

38

Q2 2024Q2 2026peer median (50)

Liquidity

100

Q2 2024Q2 2026peer median

Efficiency

47

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

Community Savings Bank

Bethel, OH · Cert 32286

State charter, non-member · FDIC · 2 branches

Q2 2026

$119.6MAssets
$92.3MLoans
$95.0MDeposits
$16.0MEquity
Loan mix
75%RE $69.1M8%C&I $7.3M17%Consumer $15.7MQ2 2025Q2 2026
Deposit mix
82%Interest-bearing $77.4M18%Noninterest $17.6MQ2 2025Q2 2026

NIM

4.94%Q2 ’245.05%Q2 ’255.56%Q2 ’26+0%+11%

Non-interest income vs. expense

3.26%Q2 ’242.74%Q2 ’252.97%Q2 ’26-16%+10%

Market Position · Cincinnati, OH-KY-IN · 2026 SOD (annual) · 0.0% share · #41 of 54 inst. · $0.1B of $187.5B

1.4% Clermont
0.7% Highland

Executive Summary

  • Earnings: ROA of 0.45%, up 3 bps year over year; NIM at 3.39%.
  • Asset quality: problem loans at 0.10% of loans (-8 bps YoY), with net recoveries of 0.01%.
  • Capital: tier 1 leverage ratio of 14.76%, down 19 bps from a year ago.
  • Funding: loans stand at 97.18% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.45%+3 bps YoY

Net Interest Margin (YTD, annualized)

3.39%+33 bps YoY

Efficiency Ratio (YTD, annualized)

84.34%-74 bps YoY

Tier 1 Leverage Ratio

14.76%-19 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.42%0.41%0.42%0.31%0.45%+3 bps
Return on Equity2.68%2.69%2.83%2.20%3.22%+54 bps
Net Interest Margin3.06%3.04%3.14%3.33%3.39%+33 bps
Efficiency Ratio85.08%84.52%85.24%89.62%84.34%-74 bps
Non-Interest Burden2.58%2.54%2.66%2.97%2.84%+25 bps
Growth
Asset Growth (YoY)20.76%19.80%18.79%20.78%6.71%-1,405 bps
Loan Growth (YoY)23.03%22.86%20.79%18.27%-3.40%-2,643 bps
Deposit Growth (YoY)15.67%14.59%13.45%15.28%12.87%-280 bps
Asset Quality
Nonperforming Loans / Loans0.18%0.11%0.11%0.10%0.10%-8 bps
Net Charge-Offs / Loans-0.01%-0.01%-0.01%0.00%-0.01%+1 bps
Allowance / Loans0.40%0.44%0.47%0.47%0.48%+8 bps
Allowance Coverage of NPLs2.2x4.0x4.2x4.6x4.9x+2.7x
Capital
Tier 1 Leverage Ratio14.95%14.13%14.34%14.56%14.76%-19 bps
Total Risk-Based Capital14.95%14.13%14.34%14.56%14.76%-19 bps
Equity / Assets13.83%14.01%14.33%14.29%13.40%-43 bps
Liquidity & Funding
Loans / Deposits113.55%112.88%112.39%110.19%97.18%-1,637 bps
Liquid Assets / Assets4.79%4.83%5.58%6.85%12.93%+814 bps
CRE / Total Capitaln/a152.97%151.12%153.30%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

Community Savings Bank

Bethel, OH · Cert 32286 · 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

$119.6MAssets
$92.3MLoans
$95.0MDeposits
$16.0MEquity

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: total risk-based capital ratio trails 73% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 11 of 15).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.43%

Rank 11 of 15

Net Interest Margin

3.39%

Rank 6 of 15

Efficiency Ratio

84.34%

Rank 9 of 15

Equity / Assets

13.40%

Rank 7 of 15

Non-interest income vs. expense

$0.2M$3.3MINCOMEEXPENSE
Unfavorable gap of $3.1M · efficiency ratio beats 47% of banks under $1B in assets in the Cincinnati, OH-KY-IN area
Bank 84.34%Peer median 75.5%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.43%0.35%0.56%1.05%Beats 27%11 / 15
Return on Equity3.19%1.73%4.99%6.76%Beats 27%11 / 15
Net Interest Margin3.39%2.85%3.21%3.42%Beats 60%6 / 15
Efficiency Ratio84.34%64.82%75.45%88.43%Beats 47%9 / 15
Asset Quality
Nonperforming Loans / Loans0.10%0.12%0.43%1.30%Beats 87%3 / 15
Net Charge-Offs / Loans0.00%n/a0.00%0.00%Beats 100%8 / 15
Capital
Tier 1 Capital Ratio14.76%13.11%14.76%20.06%Beats 47%8 / 15
Total Risk-Based Capital Ratio14.76%14.37%15.36%20.06%Beats 27%11 / 15
Equity / Assets13.40%10.14%11.33%20.42%Beats 53%7 / 15
Liquidity & Funding
Loans / Deposits97.18%80.04%97.18%103.56%47th pctl8 / 15
Loans / Assets77.16%68.16%75.18%82.63%60th pctl6 / 15
Brokered Deposits / Depositsn/aNot reported for this institution