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Guardian Bank

Valdosta, GA · Cert 57127 · WB&T Bankshares Inc.

State charter, non-member · FDIC · 5 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

55

Q2 2024Q2 2026peer median (50)

Asset Quality

33

Q2 2024Q2 2026peer median (50)

Profitability

58

Q2 2024Q2 2026peer median (50)

Liquidity

65

Q2 2024Q2 2026peer median

Efficiency

79

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

Guardian Bank

Valdosta, GA · Cert 57127 · WB&T Bankshares Inc.

State charter, non-member · FDIC · 2 affiliate banks · 5 branches (8 in holding)

Q2 2026

$597.9MAssets
$365.1MLoans
$524.3MDeposits
$52.7MEquity
Loan mix
89%RE $315.7M10%C&I $34.8M1%Consumer $4.1MQ2 2025Q2 2026
Deposit mix
84%Interest-bearing $439.0M16%Noninterest $85.4MQ2 2025Q2 2026

NIM

4.65%Q2 ’245.03%Q2 ’254.99%Q2 ’26+24%+9%

Non-interest income vs. expense

1.81%Q2 ’241.93%Q2 ’251.99%Q2 ’26+4%+8%

Market Position · Valdosta, GA · 2026 SOD (annual) · 11.1% share · #3 of 16 inst. · $0.4B of $3.8B

12.6% Lowndes
17.5% Mitchell
20.5% Atkinson

Executive Summary

  • Earnings: ROA of 1.21%, up 11 bps year over year; NIM at 3.25%.
  • Asset quality: problem loans at 1.49% of loans (-24 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 11.55%, up 53 bps from a year ago.
  • Funding: loans stand at 69.63% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.21%+11 bps YoY

Net Interest Margin (YTD, annualized)

3.25%+26 bps YoY

Efficiency Ratio (YTD, annualized)

56.50%-140 bps YoY

Tier 1 Leverage Ratio

11.55%+53 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.10%1.13%1.14%1.24%1.21%+11 bps
Return on Equity14.79%14.48%14.39%14.39%13.92%-87 bps
Net Interest Margin2.99%3.05%3.02%3.22%3.25%+26 bps
Efficiency Ratio57.90%57.45%57.46%55.19%56.50%-140 bps
Non-Interest Burden1.59%1.59%1.59%1.64%1.72%+13 bps
Growth
Asset Growth (YoY)0.36%1.32%3.53%1.76%5.50%+514 bps
Loan Growth (YoY)-3.31%-2.44%-1.76%-2.71%2.64%+596 bps
Deposit Growth (YoY)1.49%0.82%1.65%-0.02%2.93%+144 bps
Asset Quality
Nonperforming Loans / Loans1.73%1.61%1.63%1.52%1.49%-24 bps
Net Charge-Offs / Loans0.04%0.03%0.02%0.05%0.03%-2 bps
Allowance / Loans1.58%1.57%1.55%1.60%1.56%-3 bps
Allowance Coverage of NPLs0.9x1.0x1.0x1.0x1.0x+0.1x
Capital
Tier 1 Leverage Ratio11.02%11.47%11.06%11.24%11.55%+53 bps
Total Risk-Based Capital17.84%18.09%11.06%18.55%18.62%+77 bps
Equity / Assets7.95%8.80%8.59%8.69%8.81%+86 bps
Liquidity & Funding
Loans / Deposits69.83%71.09%69.83%66.63%69.63%-20 bps
Liquid Assets / Assets4.62%4.30%4.97%6.33%4.10%-52 bps
CRE / Total Capitaln/a345%354%322%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

Guardian Bank

Valdosta, GA · Cert 57127 · Peer group: banks under $1B in assets (n=581-629) · WB&T Bankshares Inc.

State charter, non-member · FDIC · 2 affiliate banks · 5 branches (8 in holding)

Q2 2026

$597.9MAssets
$365.1MLoans
$524.3MDeposits
$52.7MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 79% of banks under $1B in assets (rank 135 of 629).
  • Widest gap: nonperforming loans / loans trails 81% of banks under $1B in assets (rank 473 of 581).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.21%

Rank 235 of 629

Net Interest Margin

3.25%

Rank 408 of 629

Efficiency Ratio

56.50%

Rank 135 of 629

Equity / Assets

8.81%

Rank 498 of 629

Non-interest income vs. expense

$1.7M$12.1MINCOMEEXPENSE
Unfavorable gap of $10.4M · efficiency ratio beats 79% of banks under $1B in assets
Bank 56.50%Peer median 67.8%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.21%0.60%1.01%1.45%Beats 63%235 / 629
Return on Equity13.71%5.38%9.30%13.28%Beats 77%142 / 629
Net Interest Margin3.25%3.03%3.54%4.05%Beats 35%408 / 629
Efficiency Ratio56.50%58.35%67.79%79.08%Beats 79%135 / 629
Asset Quality
Nonperforming Loans / Loans1.49%0.09%0.46%1.20%Beats 19%473 / 581
Net Charge-Offs / Loans0.01%n/a0.01%0.06%Beats 46%317 / 581
Capital
Tier 1 Capital Ratio17.36%11.24%13.84%18.77%Beats 71%184 / 629
Total Risk-Based Capital Ratio18.62%11.58%14.43%19.66%Beats 72%175 / 629
Equity / Assets8.81%9.09%10.65%13.80%Beats 21%498 / 629
Liquidity & Funding
Loans / Deposits69.63%67.24%80.90%93.48%30th pctl416 / 594
Loans / Assets61.07%53.31%67.71%78.15%37th pctl399 / 629
Brokered Deposits / Depositsn/aNot reported for this institution