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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 $3.3MQ3 2024Q2 2026
Deposit mix
63%Interest-bearing $125.3M37%Noninterest $73.0MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 2.08%, up 35 bps year over year; NIM at 5.06%.
  • Asset quality: problem loans at 0.01% of loans (-8 bps YoY), with net charge-offs at 0.03%.
  • 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.

Return on Assets (quarter, annualized)

2.08%+35 bps YoY

Net Interest Margin (quarter, annualized)

5.06%+37 bps YoY

Efficiency Ratio (quarter, annualized)

48.58%-782 bps YoY

Tier 1 Leverage Ratio

12.23%-35 bps YoY

NIM

6.34%Q2 ’246.54%Q2 ’256.63%Q2 ’26+5%+8%

Non-interest income vs. expense

2.78%Q2 ’242.91%Q2 ’252.69%Q2 ’26+6%-9%

Discrete quarter, annualized.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.64%1.93%1.60%1.72%1.83%1.97%1.78%2.08%+35 bps
Return on Equity14.26%16.76%14.04%15.00%15.50%16.14%14.48%16.58%+158 bps
Net Interest Margin4.47%4.57%4.48%4.69%4.76%4.90%4.94%5.06%+37 bps
Efficiency Ratio55.43%49.43%54.59%56.40%51.74%49.24%53.57%48.58%-782 bps
Non-Interest Burden2.28%2.04%2.25%2.44%2.25%2.19%2.44%2.21%-23 bps
Growth
Asset Growth (YoY)8.14%1.63%6.19%6.05%5.00%1.13%5.52%3.95%-210 bps
Loan Growth (YoY)6.80%12.15%12.38%9.18%1.06%-2.97%1.20%0.39%-879 bps
Deposit Growth (YoY)7.78%0.63%5.43%5.06%3.67%0.03%4.64%2.73%-233 bps
Asset Quality
Nonperforming Loans / Loans0.04%0.00%0.09%0.09%0.00%0.00%0.00%0.01%-8 bps
Net Charge-Offs / Loans-0.01%-0.01%-0.02%-0.02%0.16%-0.01%0.05%0.03%+5 bps
Allowance / Loans0.99%0.99%0.97%0.98%0.92%0.95%0.88%0.90%-8 bps
Allowance Coverage of NPLs22.1xn/a10.8x11.3xn/an/an/a82.4x+71.2x
Capital
Tier 1 Leverage Ratio12.42%12.43%12.29%12.58%12.64%12.98%13.24%12.23%-35 bps
Total Risk-Based Capital12.42%12.43%12.29%12.58%12.64%12.98%13.24%12.23%-35 bps
Equity / Assets11.63%11.42%11.39%11.59%12.00%12.45%12.17%12.88%+129 bps
Liquidity & Funding
Loans / Deposits88.48%88.85%90.13%89.42%86.26%86.19%87.16%87.38%-204 bps
Liquid Assets / Assets7.54%7.46%6.99%5.60%8.45%8.50%9.06%9.22%+362 bps
CRE / Total Capitaln/an/an/an/a265%253%247%n/an/a