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Cornerstone Bank

Lexington, VA · Cert 58859

State charter, Fed member · FED · 4 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

29

Q2 2024Q2 2026peer median (50)

Asset Quality

48

Q2 2024Q2 2026peer median (50)

Profitability

69

Q2 2024Q2 2026peer median (50)

Liquidity

45

Q2 2024Q2 2026peer median

Efficiency

58

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

Cornerstone Bank

Lexington, VA · Cert 58859

State charter, Fed member · FED · 4 branches

Q2 2026

$232.8MAssets
$184.8MLoans
$198.6MDeposits
$24.8MEquity
Loan mix
86%RE $157.7M7%C&I $12.9M7%Consumer $11.9MQ2 2025Q2 2026
Deposit mix
70%Interest-bearing $139.4M30%Noninterest $59.1MQ2 2025Q2 2026

NIM

5.06%Q2 ’245.29%Q2 ’255.77%Q2 ’26+7%+23%

Non-interest income vs. expense

2.79%Q2 ’242.90%Q2 ’253.15%Q2 ’26+3%+8%

Executive Summary

  • Earnings: ROA of 1.20%, up 37 bps year over year; NIM at 4.33%.
  • Asset quality: problem loans at 0.87% of loans (-18 bps YoY), with net recoveries of 0.02%.
  • Capital: tier 1 leverage ratio of 10.86%, up 36 bps from a year ago.
  • Funding: loans stand at 93.08% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.20%+37 bps YoY

Net Interest Margin (YTD, annualized)

4.33%+82 bps YoY

Efficiency Ratio (YTD, annualized)

65.38%-826 bps YoY

Tier 1 Leverage Ratio

10.86%+36 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.84%0.88%0.95%1.22%1.20%+37 bps
Return on Equity8.18%8.57%9.22%11.61%11.36%+318 bps
Net Interest Margin3.52%3.63%3.72%4.26%4.33%+82 bps
Efficiency Ratio73.63%71.25%69.36%66.17%65.38%-826 bps
Non-Interest Burden2.48%2.46%2.45%2.65%2.67%+19 bps
Growth
Asset Growth (YoY)0.77%0.72%0.78%2.60%3.95%+318 bps
Loan Growth (YoY)4.58%6.27%3.12%6.57%3.94%-64 bps
Deposit Growth (YoY)0.36%0.28%2.41%4.61%5.88%+552 bps
Asset Quality
Nonperforming Loans / Loans1.05%1.31%1.13%0.82%0.87%-18 bps
Net Charge-Offs / Loans-0.03%-0.03%-0.03%-0.02%-0.02%+1 bps
Allowance / Loans0.83%0.91%1.01%1.01%1.08%+25 bps
Allowance Coverage of NPLs0.8x0.7x0.9x1.2x1.3x+0.5x
Capital
Tier 1 Leverage Ratio10.49%10.64%10.39%10.69%10.86%+36 bps
Total Risk-Based Capital10.49%10.64%10.39%10.69%10.86%+36 bps
Equity / Assets10.40%10.55%10.51%10.59%10.65%+25 bps
Liquidity & Funding
Loans / Deposits94.82%95.66%92.56%94.69%93.08%-174 bps
Liquid Assets / Assets11.57%11.21%12.34%11.22%12.19%+62 bps
CRE / Total Capitaln/a329%324%338%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

Cornerstone Bank

Lexington, VA · Cert 58859 · Peer group: banks under $1B in assets (n=581-629)

State charter, Fed member · FED · 4 branches

Q2 2026

$232.8MAssets
$184.8MLoans
$198.6MDeposits
$24.8MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 85% of banks under $1B in assets (rank 93 of 629).
  • Widest gap: total risk-based capital ratio trails 83% of banks under $1B in assets (rank 522 of 629).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.18%

Rank 249 of 629

Net Interest Margin

4.33%

Rank 93 of 629

Efficiency Ratio

65.38%

Rank 268 of 629

Equity / Assets

10.65%

Rank 315 of 629

Non-interest income vs. expense

$1.1M$7.2MINCOMEEXPENSE
Unfavorable gap of $6.1M · efficiency ratio beats 58% of banks under $1B in assets
Bank 65.38%Peer median 67.8%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.18%0.60%1.01%1.45%Beats 60%249 / 629
Return on Equity11.09%5.38%9.30%13.28%Beats 61%245 / 629
Net Interest Margin4.33%3.03%3.54%4.05%Beats 85%93 / 629
Efficiency Ratio65.38%58.35%67.79%79.08%Beats 58%268 / 629
Asset Quality
Nonperforming Loans / Loans0.87%0.09%0.46%1.20%Beats 34%386 / 581
Net Charge-Offs / Loans0.00%n/a0.01%0.06%Beats 61%227 / 581
Capital
Tier 1 Capital Ratio10.86%11.24%13.84%18.77%Beats 20%503 / 629
Total Risk-Based Capital Ratio10.86%11.58%14.43%19.66%Beats 17%522 / 629
Equity / Assets10.65%9.09%10.65%13.80%Beats 50%315 / 629
Liquidity & Funding
Loans / Deposits93.08%67.24%80.90%93.48%74th pctl152 / 594
Loans / Assets79.40%53.31%67.71%78.15%80th pctl124 / 629
Brokered Deposits / Depositsn/aNot reported for this institution