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County Bank

Rehoboth Beach, DE · Cert 33009 · CB Financial Corp.

State charter, non-member · FDIC · 7 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

81

Q2 2024Q2 2026peer median (50)

Asset Quality

50

Q2 2024Q2 2026peer median (50)

Profitability

97

Q2 2024Q2 2026peer median (50)

Liquidity

47

Q2 2024Q2 2026peer median

Efficiency

98

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

County Bank

Rehoboth Beach, DE · Cert 33009 · CB Financial Corp.

State charter, non-member · FDIC · 7 branches

Q2 2026

$696.4MAssets
$518.8MLoans
$577.8MDeposits
$99.8MEquity
Loan mix
77%RE $390.6M8%C&I $39.5M15%Consumer $75.7MQ3 2024Q2 2026
Deposit mix
74%Interest-bearing $424.7M26%Noninterest $153.1MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 3.34%, up 40 bps year over year; NIM at 4.86%.
  • Asset quality: problem loans at 0.30% of loans (+23 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 15.41%, up 184 bps from a year ago.
  • Funding: loans stand at 89.80% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

3.34%+40 bps YoY

Net Interest Margin (YTD, annualized)

4.86%+36 bps YoY

Efficiency Ratio (YTD, annualized)

38.02%-147 bps YoY

Tier 1 Leverage Ratio

15.41%+184 bps YoY

NIM

5.01%Q2 ’245.58%Q2 ’255.91%Q2 ’26+11%+8%

Non-interest income vs. expense

2.56%Q2 ’242.57%Q2 ’252.74%Q2 ’26-66%-32%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.84%2.07%2.48%2.94%3.24%3.50%3.31%3.34%+40 bps
Return on Equity17.89%19.73%22.08%25.47%27.15%28.33%23.64%23.64%-183 bps
Net Interest Margin4.00%4.09%4.39%4.51%4.68%4.75%4.91%4.86%+36 bps
Efficiency Ratio49.94%47.94%42.06%39.50%37.02%35.82%38.57%38.02%-147 bps
Non-Interest Burden1.51%1.37%0.85%0.58%0.30%0.16%0.50%0.39%-18 bps
Growth
Asset Growth (YoY)4.14%1.68%11.05%5.88%8.70%10.07%4.26%9.07%+319 bps
Loan Growth (YoY)5.77%6.84%9.70%10.30%14.35%10.05%8.30%10.56%+26 bps
Deposit Growth (YoY)4.18%3.39%7.76%4.29%6.21%6.78%5.99%7.38%+309 bps
Asset Quality
Nonperforming Loans / Loans0.08%0.04%0.03%0.07%0.06%0.07%0.06%0.30%+23 bps
Net Charge-Offs / Loans0.12%0.12%0.03%0.01%0.00%0.00%0.04%0.02%+1 bps
Allowance / Loans0.97%0.92%0.90%0.88%0.88%0.92%0.88%0.91%+3 bps
Allowance Coverage of NPLs12.3x20.6x28.5x11.9x14.0x14.0x14.2x3.0x-8.9x
Capital
Tier 1 Leverage Ratio12.38%12.90%13.13%13.57%14.12%14.86%15.36%15.41%+184 bps
Total Risk-Based Capital17.12%17.07%17.01%17.94%18.36%19.53%19.78%19.83%+189 bps
Equity / Assets11.16%11.33%11.14%12.19%13.03%13.89%14.12%14.33%+214 bps
Liquidity & Funding
Loans / Deposits82.14%85.54%87.16%87.22%88.43%88.16%89.05%89.80%+258 bps
Liquid Assets / Assets4.68%2.78%6.69%4.60%5.85%7.81%8.31%7.70%+310 bps
CRE / Total Capitaln/an/an/an/a310%298%295%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

County Bank

Rehoboth Beach, DE · Cert 33009 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · CB Financial Corp.

State charter, non-member · FDIC · 7 branches

Q2 2026

$696.4MAssets
$518.8MLoans
$577.8MDeposits
$99.8MEquity

Executive Summary

  • Strongest standing: return on assets outperforms 99% of banks under $1B in assets operating in a single state (rank 11 of 746).
  • Widest gap: net charge-offs / loans trails 59% of banks under $1B in assets operating in a single state (rank 440 of 743).
  • Overall: at or above the peer median on 8 of 9 directional measures.

Return on Assets

3.27%

Rank 11 of 746

Net Interest Margin

4.86%

Rank 43 of 746

Efficiency Ratio

38.02%

Rank 16 of 746

Equity / Assets

14.33%

Rank 121 of 746

Non-interest income vs. expense

$16.4M$19.2MINCOMEEXPENSE
Unfavorable gap of $2.8M · efficiency ratio beats 98% of banks under $1B in assets operating in a single state
Bank 38.02%Peer median 64.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets3.27%0.72%1.06%1.45%Beats 99%11 / 746
Return on Equity22.82%6.74%10.51%13.63%Beats 98%18 / 746
Net Interest Margin4.86%3.17%3.68%4.16%Beats 94%43 / 746
Efficiency Ratio38.02%55.74%64.58%75.47%Beats 98%16 / 746
Asset Quality
Nonperforming Loans / Loans0.30%0.09%0.42%1.07%Beats 59%305 / 743
Net Charge-Offs / Loans0.02%0.00%0.01%0.05%Beats 41%440 / 743
Capital
Tier 1 Capital Ratio18.96%11.55%13.75%17.60%Beats 80%149 / 746
Total Risk-Based Capital Ratio19.83%11.71%14.33%18.43%Beats 80%146 / 746
Equity / Assets14.33%8.90%10.51%13.06%Beats 84%121 / 746
Liquidity & Funding
Loans / Deposits89.80%61.31%78.27%90.78%73rd pctl201 / 746
Loans / Assets74.50%53.60%66.97%76.08%70th pctl227 / 746
Brokered Deposits / Depositsn/aNot reported for this institution