PackageTrendsPeer
Letter portraitLegal landscape

Bank of Lincoln County

Fayetteville, TN · Cert 57396 · Bolc Corp.

State charter, non-member · FDIC · 3 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets operating in a single state3

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 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.

Peer standing

Capital

46

Q2 2024Q2 2026peer median (50)

Asset Quality

61

Q2 2024Q2 2026peer median (50)

Profitability

90

Q2 2024Q2 2026peer median (50)

Liquidity

58

Q2 2024Q2 2026peer median

Efficiency

84

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

Bank of Lincoln County

Fayetteville, TN · Cert 57396 · Bolc Corp.

State charter, non-member · FDIC · 1 affiliate bank · 3 branches (7 in holding)

Q2 2026

$230.1MAssets
$173.3MLoans
$198.3MDeposits
$29.6MEquity
Loan mix
90%RE $147.9M8%C&I $13.0M2%Consumer $3.3MQ2 2025Q2 2026
Deposit mix
63%Interest-bearing $125.3M37%Noninterest $73.0MQ2 2025Q2 2026

NIM

6.22%Q2 ’246.41%Q2 ’256.50%Q2 ’26+3%+8%

Non-interest income vs. expense

2.73%Q2 ’242.79%Q2 ’252.76%Q2 ’26+3%-2%

Executive Summary

  • Earnings: ROA of 1.94%, up 28 bps year over year; NIM at 4.94%.
  • Asset quality: problem loans at 0.01% of loans (-8 bps YoY), with net charge-offs at 0.04%.
  • Capital: tier 1 leverage ratio of 12.23%, down 35 bps from a year ago.
  • Funding: loans stand at 87.38% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.94%+28 bps YoY

Net Interest Margin (YTD, annualized)

4.94%+36 bps YoY

Efficiency Ratio (YTD, annualized)

51.01%-450 bps YoY

Tier 1 Leverage Ratio

12.23%-35 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.66%1.72%1.79%1.78%1.94%+28 bps
Return on Equity14.51%14.81%15.17%14.48%15.53%+102 bps
Net Interest Margin4.58%4.58%4.70%4.94%4.94%+36 bps
Efficiency Ratio55.52%54.21%52.92%53.57%51.01%-450 bps
Non-Interest Burden2.34%2.28%2.28%2.44%2.30%-5 bps
Growth
Asset Growth (YoY)6.05%5.00%1.13%5.52%3.95%-210 bps
Loan Growth (YoY)9.18%1.06%-2.97%1.20%0.39%-879 bps
Deposit Growth (YoY)5.06%3.67%0.03%4.64%2.73%-233 bps
Asset Quality
Nonperforming Loans / Loans0.09%0.00%0.00%0.00%0.01%-8 bps
Net Charge-Offs / Loans-0.02%0.04%0.03%0.05%0.04%+6 bps
Allowance / Loans0.98%0.92%0.95%0.88%0.90%-8 bps
Allowance Coverage of NPLs11.3xn/an/an/a82.4x+71.2x
Capital
Tier 1 Leverage Ratio12.58%12.64%12.98%13.24%12.23%-35 bps
Total Risk-Based Capital12.58%12.64%12.98%13.24%12.23%-35 bps
Equity / Assets11.59%12.00%12.45%12.17%12.88%+129 bps
Liquidity & Funding
Loans / Deposits89.42%86.26%86.19%87.16%87.38%-204 bps
Liquid Assets / Assets5.60%8.45%8.50%9.06%9.22%+362 bps
CRE / Total Capitaln/a265%253%247%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

Bank of Lincoln County

Fayetteville, TN · Cert 57396 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Bolc Corp.

State charter, non-member · FDIC · 1 affiliate bank · 3 branches (7 in holding)

Q2 2026

$230.1MAssets
$173.3MLoans
$198.3MDeposits
$29.6MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 95% of banks under $1B in assets operating in a single state (rank 35 of 746).
  • Widest gap: total risk-based capital ratio trails 70% of banks under $1B in assets operating in a single state (rank 521 of 746).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.92%

Rank 56 of 746

Net Interest Margin

4.94%

Rank 35 of 746

Efficiency Ratio

51.01%

Rank 120 of 746

Equity / Assets

12.88%

Rank 197 of 746

Non-interest income vs. expense

$1.1M$6.4MINCOMEEXPENSE
Unfavorable gap of $5.3M · efficiency ratio beats 84% of banks under $1B in assets operating in a single state
Bank 51.01%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.92%0.72%1.06%1.45%Beats 92%56 / 746
Return on Equity14.91%6.74%10.51%13.63%Beats 82%131 / 746
Net Interest Margin4.94%3.17%3.68%4.16%Beats 95%35 / 746
Efficiency Ratio51.01%55.74%64.58%75.47%Beats 84%120 / 746
Asset Quality
Nonperforming Loans / Loans0.01%0.09%0.42%1.07%Beats 83%128 / 743
Net Charge-Offs / Loans0.02%0.00%0.01%0.05%Beats 38%458 / 743
Capital
Tier 1 Capital Ratio12.23%11.55%13.75%17.60%Beats 34%493 / 746
Total Risk-Based Capital Ratio12.23%11.71%14.33%18.43%Beats 30%521 / 746
Equity / Assets12.88%8.90%10.51%13.06%Beats 74%197 / 746
Liquidity & Funding
Loans / Deposits87.38%61.31%78.27%90.78%69th pctl231 / 746
Loans / Assets75.31%53.60%66.97%76.08%72nd pctl207 / 746
Brokered Deposits / Depositsn/aNot reported for this institution