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Citizens Bank of Cumberland County, Inc.

Burkesville, KY · Cert 35442 · Citizens Cumberland Bancshares

State charter, non-member · FDIC · 1 branch

Q2 2026

$94.9MAssets
$67.9MLoans
$80.5MDeposits
$11.6MEquity
Loan mix
83%RE $55.0M4%C&I $2.8M13%Consumer $8.6MQ2 2025Q2 2026
Deposit mix
76%Interest-bearing $61.3M24%Noninterest $19.2MQ2 2025Q2 2026

NIM

6.07%Q2 ’246.18%Q2 ’256.23%Q2 ’260%+3%

Non-interest income vs. expense

3.12%Q2 ’243.14%Q2 ’253.04%Q2 ’26+1%-1%

Executive Summary

  • Earnings: ROA of 1.75%, up 18 bps year over year; NIM at 4.80%.
  • Asset quality: problem loans at 0.51% of loans (+1 bps YoY), with net charge-offs at 0.39%.
  • Capital: tier 1 leverage ratio of 12.25%, up 13 bps from a year ago.
  • Funding: loans stand at 84.43% of deposits as of Q2 2026.

Financial Results

Return on Assets (quarter, annualized)

1.75%+18 bps YoY

Net Interest Margin (quarter, annualized)

4.80%+15 bps YoY

Efficiency Ratio (quarter, annualized)

58.16%-287 bps YoY

Tier 1 Leverage Ratio

12.25%+13 bps YoY

Discrete quarter, annualized.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.57%1.60%1.95%1.50%1.75%+18 bps
Return on Equity13.66%13.40%16.49%12.90%14.61%+95 bps
Net Interest Margin4.64%4.71%4.81%4.67%4.80%+15 bps
Efficiency Ratio61.03%60.62%53.81%59.26%58.16%-287 bps
Non-Interest Burden2.64%2.67%2.35%2.57%2.61%-3 bps
Growth
Asset Growth (YoY)1.83%5.83%3.69%0.91%0.26%-156 bps
Loan Growth (YoY)1.97%1.87%1.54%2.00%3.94%+198 bps
Deposit Growth (YoY)-0.28%4.64%2.97%2.91%1.24%+151 bps
Asset Quality
Nonperforming Loans / Loans0.50%0.49%0.46%0.43%0.51%+1 bps
Net Charge-Offs / Loans0.02%0.09%0.10%0.10%0.39%+37 bps
Allowance / Loans1.16%1.14%1.10%1.14%1.03%-14 bps
Allowance Coverage of NPLs2.3x2.3x2.4x2.7x2.0x-0.3x
Capital
Tier 1 Leverage Ratio12.13%12.44%11.56%11.73%12.25%+13 bps
Total Risk-Based Capital12.13%12.44%11.56%11.73%12.25%+13 bps
Equity / Assets11.74%12.17%11.50%11.70%12.24%+49 bps
Liquidity & Funding
Loans / Deposits82.23%81.32%80.08%82.09%84.43%+220 bps
Liquid Assets / Assets2.89%2.33%2.33%2.36%2.36%-53 bps
CRE / Total Capitaln/a121.49%131.33%132.19%n/an/a