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American Bank & Trust Company Inc.

Bowling Green, KY · Cert 35568 · First Breckinridge Bancshares

State charter, non-member · FDIC · 5 affiliate banks · 6 branches (27 in holding)

Q2 2026

$924.4MAssets
$745.5MLoans
$800.0MDeposits
$84.2MEquity
Loan mix
88%RE $643.4M11%C&I $81.5M1%Consumer $6.0MQ2 2025Q2 2026
Deposit mix
88%Interest-bearing $704.9M12%Noninterest $95.1MQ2 2025Q2 2026

NIM

5.81%Q2 ’246.01%Q2 ’255.86%Q2 ’26+8%+7%

Non-interest income vs. expense

1.81%Q2 ’241.86%Q2 ’251.91%Q2 ’26+5%+2%

Market Position · Bowling Green, KY · 2026 SOD (annual) · 16.5% share · #1 of 22 inst. · $0.8B of $4.8B

Executive Summary

  • Earnings: ROA of 1.07%, up 10 bps year over year; NIM at 3.13%.
  • Asset quality: problem loans at 1.22% of loans (+98 bps YoY), with net charge-offs at 0.05%.
  • Capital: tier 1 leverage ratio of 9.88%, up 83 bps from a year ago.
  • Funding: loans stand at 93.18% of deposits as of Q2 2026.

Financial Results

Return on Assets (quarter, annualized)

1.07%+10 bps YoY

Net Interest Margin (quarter, annualized)

3.13%+20 bps YoY

Efficiency Ratio (quarter, annualized)

55.22%-223 bps YoY

Tier 1 Leverage Ratio

9.88%+83 bps YoY

Discrete quarter, annualized.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.97%1.11%1.24%1.01%1.07%+10 bps
Return on Equity11.85%13.08%13.84%10.98%11.73%-12 bps
Net Interest Margin2.94%3.07%3.14%3.05%3.13%+20 bps
Efficiency Ratio57.46%52.73%50.03%56.87%55.22%-223 bps
Non-Interest Burden1.56%1.47%1.41%1.62%1.59%+3 bps
Growth
Asset Growth (YoY)9.14%6.56%2.24%0.03%3.85%-529 bps
Loan Growth (YoY)9.22%3.49%0.31%1.43%2.62%-661 bps
Deposit Growth (YoY)9.30%7.49%1.71%-1.45%3.56%-574 bps
Asset Quality
Nonperforming Loans / Loans0.24%0.34%0.27%1.22%1.22%+98 bps
Net Charge-Offs / Loans0.01%0.12%0.05%0.00%0.05%+4 bps
Allowance / Loans0.90%0.94%0.96%0.96%0.97%+7 bps
Allowance Coverage of NPLs3.8x2.8x3.6x0.8x0.8x-3.0x
Capital
Tier 1 Leverage Ratio9.06%9.24%9.51%9.89%9.88%+83 bps
Total Risk-Based Capital11.51%12.06%12.40%12.29%12.39%+88 bps
Equity / Assets8.32%8.70%9.18%9.19%9.11%+78 bps
Liquidity & Funding
Loans / Deposits94.04%90.72%93.43%95.69%93.18%-86 bps
Liquid Assets / Assets0.58%0.53%0.65%0.63%2.13%+155 bps
CRE / Total Capitaln/a491%478%478%n/an/a