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First National Bank

Damariscotta, ME · Cert 4256 · First Bcorp Inc. the

National charter · OCC · 18 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B 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 $1B-$10B in assets (n=322 to 328). 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

36

Q2 2024Q2 2026peer median (50)

Asset Quality

31

Q2 2024Q2 2026peer median (50)

Profitability

45

Q2 2024Q2 2026peer median (50)

Liquidity

82

Q2 2024Q2 2026peer median

Efficiency

76

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

First National Bank

Damariscotta, ME · Cert 4256 · First Bcorp Inc. the

National charter · OCC · 18 branches

Q2 2026

$3.2BAssets
$2.4BLoans
$2.7BDeposits
$264.2MEquity
Loan mix
82%RE $1.9B17%C&I $0.4B1%Consumer $0.0BQ2 2025Q2 2026
Deposit mix
89%Interest-bearing $2.4B11%Noninterest $0.3BQ2 2025Q2 2026

NIM

4.75%Q2 ’244.94%Q2 ’254.99%Q2 ’26+14%+16%

Non-interest income vs. expense

1.47%Q2 ’241.52%Q2 ’251.64%Q2 ’26+5%+6%

Market Position · Bangor, ME · 2026 SOD (annual) · 3.0% share · #8 of 9 inst. · $0.1B of $4.9B

76.9% Lincoln
13.3% Hancock
17.5% Knox
3.0% Penobscot

Executive Summary

  • Earnings: ROA of 1.22%, up 22 bps year over year; NIM at 2.66%.
  • Asset quality: problem loans at 0.75% of loans (+47 bps YoY), with net charge-offs at 0.20%.
  • Capital: tier 1 leverage ratio of 9.20%, up 73 bps from a year ago.
  • Funding: loans stand at 90.42% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.22%+22 bps YoY

Net Interest Margin (YTD, annualized)

2.66%+37 bps YoY

Efficiency Ratio (YTD, annualized)

51.24%-357 bps YoY

Tier 1 Leverage Ratio

9.20%+73 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.00%1.06%1.13%1.18%1.22%+22 bps
Return on Equity13.67%14.28%14.89%14.54%14.86%+119 bps
Net Interest Margin2.30%2.38%2.45%2.65%2.66%+37 bps
Efficiency Ratio54.81%53.33%52.34%52.56%51.24%-357 bps
Non-Interest Burden1.04%1.03%1.04%1.14%1.10%+6 bps
Growth
Asset Growth (YoY)3.76%1.79%0.30%0.42%0.52%-325 bps
Loan Growth (YoY)6.51%3.97%2.27%0.92%1.25%-526 bps
Deposit Growth (YoY)4.95%1.29%-2.22%-1.72%-0.95%-589 bps
Asset Quality
Nonperforming Loans / Loans0.27%0.46%0.57%0.70%0.75%+47 bps
Net Charge-Offs / Loans0.07%0.07%0.06%0.13%0.20%+13 bps
Allowance / Loans1.04%1.05%1.06%1.05%1.01%-2 bps
Allowance Coverage of NPLs3.8x2.3x1.9x1.5x1.4x-2.5x
Capital
Tier 1 Leverage Ratio8.47%8.62%8.82%9.08%9.20%+73 bps
Total Risk-Based Capital13.26%13.50%13.95%14.00%14.18%+92 bps
Equity / Assets7.48%7.77%8.12%8.15%8.31%+82 bps
Liquidity & Funding
Loans / Deposits88.46%87.60%89.81%90.24%90.42%+196 bps
Liquid Assets / Assets11.74%11.70%11.37%12.14%11.16%-58 bps
CRE / Total Capitaln/a367%360%350%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

First National Bank

Damariscotta, ME · Cert 4256 · Peer group: banks $1B-$10B in assets (n=322-328) · First Bcorp Inc. the

National charter · OCC · 18 branches

Q2 2026

$3.2BAssets
$2.4BLoans
$2.7BDeposits
$264.2MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 77% of banks $1B-$10B in assets (rank 77 of 328).
  • Widest gap: equity / assets trails 91% of banks $1B-$10B in assets (rank 300 of 328).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

1.21%

Rank 169 of 328

Net Interest Margin

2.66%

Rank 293 of 328

Efficiency Ratio

51.27%

Rank 81 of 328

Equity / Assets

8.31%

Rank 300 of 328

Non-interest income vs. expense

$17.0M$52.2MINCOMEEXPENSE
Unfavorable gap of $35.2M · efficiency ratio beats 76% of banks $1B-$10B in assets
Bank 51.27%Peer median 59.6%Q1 2026Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.21%0.91%1.22%1.52%Beats 48%169 / 328
Return on Equity14.56%8.43%11.45%14.43%Beats 77%77 / 328
Net Interest Margin2.66%3.03%3.45%3.83%Beats 11%293 / 328
Efficiency Ratio51.27%51.61%59.56%67.53%Beats 76%81 / 328
Asset Quality
Nonperforming Loans / Loans0.75%0.24%0.51%1.03%Beats 36%206 / 322
Net Charge-Offs / Loans0.10%0.01%0.03%0.10%Beats 26%240 / 322
Capital
Tier 1 Capital Ratio13.05%11.75%13.15%15.47%Beats 49%168 / 328
Total Risk-Based Capital Ratio14.18%12.63%14.15%16.46%Beats 50%163 / 328
Equity / Assets8.31%9.15%10.33%12.01%Beats 9%300 / 328
Liquidity & Funding
Loans / Deposits90.42%76.63%87.92%95.36%58th pctl137 / 323
Loans / Assets76.21%65.18%74.15%79.98%59th pctl135 / 328
Brokered Deposits / Depositsn/aNot reported for this institution