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Community Bank of the South

Merritt Island, FL · Cert 35212 · Cbos Bankshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets3

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 (n=581 to 629). 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

56

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

39

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

72

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 Bank of the South

Merritt Island, FL · Cert 35212 · Cbos Bankshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$266.5MAssets
$78.4MLoans
$242.8MDeposits
$20.1MEquity
Loan mix
90%RE $65.8M8%C&I $5.6M3%Consumer $2.0MQ2 2025Q2 2026
Deposit mix
75%Interest-bearing $182.3M25%Noninterest $60.5MQ2 2025Q2 2026

NIM

4.47%Q2 ’244.35%Q2 ’254.20%Q2 ’26+0%+7%

Non-interest income vs. expense

1.75%Q2 ’241.67%Q2 ’251.84%Q2 ’26-5%+12%

Market Position · Palm Bay-Melbourne-Titusville, FL · 2026 SOD (annual) · 2.1% share · #9 of 17 inst. · $0.2B of $11.5B

Executive Summary

  • Earnings: ROA of 0.85%, down 3 bps year over year; NIM at 2.91%.
  • 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 9.49%, down 16 bps from a year ago.
  • Funding: loans stand at 32.30% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.85%-3 bps YoY

Net Interest Margin (YTD, annualized)

2.91%+19 bps YoY

Efficiency Ratio (YTD, annualized)

60.11%+223 bps YoY

Tier 1 Leverage Ratio

9.49%-16 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.88%0.89%0.91%0.77%0.85%-3 bps
Return on Equity12.09%11.77%11.69%9.34%10.57%-152 bps
Net Interest Margin2.72%2.82%2.86%2.80%2.91%+19 bps
Efficiency Ratio57.89%58.03%58.40%60.13%60.11%+223 bps
Non-Interest Burden1.50%1.57%1.60%1.62%1.68%+18 bps
Growth
Asset Growth (YoY)3.54%-3.94%-3.16%-5.59%1.62%-192 bps
Loan Growth (YoY)-3.89%1.45%-1.94%2.16%13.32%+1,720 bps
Deposit Growth (YoY)2.31%-5.25%-5.12%-6.23%1.90%-41 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 / Loans1.38%1.31%1.35%1.30%1.25%-13 bps
Allowance Coverage of NPLsn/an/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio9.65%9.94%10.04%9.26%9.49%-16 bps
Total Risk-Based Capital24.15%24.97%25.40%23.73%22.72%-143 bps
Equity / Assets7.70%8.50%8.68%7.88%7.55%-15 bps
Liquidity & Funding
Loans / Deposits29.05%31.35%31.12%32.89%32.30%+325 bps
Liquid Assets / Assets37.92%35.90%37.68%36.26%38.49%+57 bps
CRE / Total Capitaln/a186.24%184.68%205%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 Bank of the South

Merritt Island, FL · Cert 35212 · Peer group: banks under $1B in assets (n=581-629) · Cbos Bankshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$266.5MAssets
$78.4MLoans
$242.8MDeposits
$20.1MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets (rank 81 of 581).
  • Widest gap: equity / assets trails 92% of banks under $1B in assets (rank 577 of 629).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

0.82%

Rank 406 of 629

Net Interest Margin

2.91%

Rank 500 of 629

Efficiency Ratio

60.11%

Rank 179 of 629

Equity / Assets

7.55%

Rank 577 of 629

Non-interest income vs. expense

$0.4M$4.7MINCOMEEXPENSE
Unfavorable gap of $4.3M · efficiency ratio beats 72% of banks under $1B in assets
Bank 60.11%Peer median 67.8%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.82%0.60%1.01%1.45%Beats 35%406 / 629
Return on Equity10.92%5.38%9.30%13.28%Beats 60%251 / 629
Net Interest Margin2.91%3.03%3.54%4.05%Beats 21%500 / 629
Efficiency Ratio60.11%58.35%67.79%79.08%Beats 72%179 / 629
Asset Quality
Nonperforming Loans / Loans0.00%0.09%0.46%1.20%Beats 100%81 / 581
Net Charge-Offs / Loans0.00%n/a0.01%0.06%Beats 100%158 / 581
Capital
Tier 1 Capital Ratio21.73%11.24%13.84%18.77%Beats 80%123 / 629
Total Risk-Based Capital Ratio22.72%11.58%14.43%19.66%Beats 81%122 / 629
Equity / Assets7.55%9.09%10.65%13.80%Beats 8%577 / 629
Liquidity & Funding
Loans / Deposits32.30%67.24%80.90%93.48%4th pctl569 / 594
Loans / Assets29.43%53.31%67.71%78.15%11th pctl561 / 629
Brokered Deposits / Depositsn/aNot reported for this institution