Bowling Green, KY · Cert 35568 · First Breckinridge Bancshares
State charter, non-member · FDIC · 6 branches
Q2 2026
Board Package
Performance Trends and Peer Comparison
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.
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.
Capital
28
Asset Quality
33
Profitability
41
Liquidity
32
Efficiency
74
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.
Bowling Green, KY · Cert 35568 · First Breckinridge Bancshares
State charter, non-member · FDIC · 5 affiliate banks · 6 branches (27 in holding)
Q2 2026
Market Position · Bowling Green, KY · 2026 SOD (annual) · 16.5% share · #1 of 22 inst. · $0.8B of $4.8B
Return on Assets (YTD, annualized)
Net Interest Margin (YTD, annualized)
Efficiency Ratio (YTD, annualized)
Tier 1 Leverage Ratio
Year to date, annualized, through each quarter.
| Metric | Q3 2024 | Q4 2024 | Q1 2025 | Q2 2025 | Q3 2025 | Q4 2025 | Q1 2026 | Q2 2026 | YoY Δ | Trend |
|---|---|---|---|---|---|---|---|---|---|---|
| Earnings | ||||||||||
| Return on Assets | 0.76% | 0.77% | 0.86% | 0.92% | 0.98% | 1.05% | 1.01% | 1.04% | +12 bps | |
| Return on Equity | 9.25% | 9.43% | 10.71% | 11.29% | 11.90% | 12.42% | 10.98% | 11.35% | +6 bps | |
| Net Interest Margin | 2.59% | 2.61% | 2.77% | 2.84% | 2.90% | 2.96% | 3.05% | 3.05% | +21 bps | |
| Efficiency Ratio | 62.69% | 62.87% | 60.29% | 58.83% | 56.69% | 54.92% | 56.87% | 56.02% | -281 bps | |
| Non-Interest Burden | 1.51% | 1.53% | 1.55% | 1.55% | 1.52% | 1.49% | 1.62% | 1.58% | +3 bps | |
| Growth | ||||||||||
| Asset Growth (YoY) | 16.66% | 14.39% | 11.01% | 9.14% | 6.56% | 2.24% | 0.03% | 3.85% | -529 bps | |
| Loan Growth (YoY) | 21.02% | 18.42% | 12.09% | 9.22% | 3.49% | 0.31% | 1.43% | 2.62% | -661 bps | |
| Deposit Growth (YoY) | 15.20% | 16.01% | 12.28% | 9.30% | 7.49% | 1.71% | -1.45% | 3.56% | -574 bps | |
| Asset Quality | ||||||||||
| Nonperforming Loans / Loans | 0.35% | 0.30% | 0.24% | 0.24% | 0.34% | 0.27% | 1.22% | 1.22% | +98 bps | |
| Net Charge-Offs / Loans | 0.01% | 0.02% | 0.00% | 0.01% | 0.04% | 0.05% | 0.00% | 0.03% | +2 bps | |
| Allowance / Loans | 0.85% | 0.85% | 0.87% | 0.90% | 0.94% | 0.96% | 0.96% | 0.97% | +7 bps | |
| Allowance Coverage of NPLs | 2.4x | 2.9x | 3.6x | 3.8x | 2.8x | 3.6x | 0.8x | 0.8x | -3.0x | |
| Capital | ||||||||||
| Tier 1 Leverage Ratio | 9.07% | 9.03% | 8.91% | 9.06% | 9.24% | 9.51% | 9.89% | 9.88% | +83 bps | |
| Total Risk-Based Capital | 11.32% | 11.19% | 11.18% | 11.51% | 12.06% | 12.40% | 12.29% | 12.39% | +88 bps | |
| Equity / Assets | 8.32% | 8.01% | 8.02% | 8.32% | 8.70% | 9.18% | 9.19% | 9.11% | +78 bps | |
| Liquidity & Funding | ||||||||||
| Loans / Deposits | 94.23% | 94.73% | 92.98% | 94.04% | 90.72% | 93.43% | 95.69% | 93.18% | -86 bps | |
| Liquid Assets / Assets | 0.76% | 0.75% | 0.70% | 0.58% | 0.53% | 0.65% | 0.63% | 2.13% | +155 bps | |
| CRE / Total Capital | n/a | n/a | n/a | n/a | 491% | 478% | 478% | n/a | n/a | |
Bowling Green, KY · Cert 35568 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · First Breckinridge Bancshares
State charter, non-member · FDIC · 5 affiliate banks · 6 branches (27 in holding)
Q2 2026
Return on Assets
1.01%
Rank 402 of 746
Net Interest Margin
3.06%
Rank 597 of 746
Efficiency Ratio
56.02%
Rank 193 of 746
Equity / Assets
9.11%
Rank 537 of 746
| Metric | Your Bank | Peer 25th | Peer Median | Peer 75th | Standing | Rank | 8-Qtr Trend | Peer Position |
|---|---|---|---|---|---|---|---|---|
| Earnings | ||||||||
| Return on Assets | 1.01% | 0.72% | 1.06% | 1.45% | Beats 46% | 402 / 746 | ||
| Return on Equity | 11.08% | 6.74% | 10.51% | 13.63% | Beats 56% | 331 / 746 | ||
| Net Interest Margin | 3.06% | 3.17% | 3.68% | 4.16% | Beats 20% | 597 / 746 | ||
| Efficiency Ratio | 56.02% | 55.74% | 64.58% | 75.47% | Beats 74% | 193 / 746 | ||
| Asset Quality | ||||||||
| Nonperforming Loans / Loans | 1.22% | 0.09% | 0.42% | 1.07% | Beats 22% | 580 / 743 | ||
| Net Charge-Offs / Loans | 0.02% | 0.00% | 0.01% | 0.05% | Beats 44% | 419 / 743 | ||
| Capital | ||||||||
| Tier 1 Capital Ratio | 11.44% | 11.55% | 13.75% | 17.60% | Beats 24% | 570 / 746 | ||
| Total Risk-Based Capital Ratio | 12.39% | 11.71% | 14.33% | 18.43% | Beats 32% | 510 / 746 | ||
| Equity / Assets | 9.11% | 8.90% | 10.51% | 13.06% | Beats 28% | 537 / 746 | ||
| Liquidity & Funding | ||||||||
| Loans / Deposits | 93.19% | 61.31% | 78.27% | 90.78% | 80th pctl | 149 / 746 | ||
| Loans / Assets | 80.64% | 53.60% | 66.97% | 76.08% | 87th pctl | 99 / 746 | ||
| Brokered Deposits / Deposits | n/a | Not reported for this institution | ||||||