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First Bank of Central Ohio

Worthington, OH · Cert 59249

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

18

Q2 2024Q2 2026peer median (50)

Asset Quality

12

Q2 2024Q2 2026peer median (50)

Profitability

7

Q2 2024Q2 2026peer median (50)

Liquidity

66

Q2 2024Q2 2026peer median

Efficiency

3

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 Bank of Central Ohio

Worthington, OH · Cert 59249

State charter, non-member · FDIC · 3 branches

Q2 2026

$260.9MAssets
$199.4MLoans
$232.4MDeposits
$26.2MEquity
Loan mix
79%RE $158.7M20%C&I $40.9M0%Consumer $0.3MQ2 2025Q2 2026
Deposit mix
87%Interest-bearing $203.3M13%Noninterest $29.1MQ2 2025Q2 2026

NIM

6.02%Q2 ’245.97%Q2 ’255.68%Q2 ’26+1%-3%

Non-interest income vs. expense

4.76%Q2 ’244.12%Q2 ’253.25%Q2 ’26+52%-11%

Market Position · Columbus, OH · 2026 SOD (annual) · 0.2% share · #29 of 53 inst. · $0.2B of $124.6B

Executive Summary

  • Earnings: ROA of -0.23%, up 15 bps year over year; NIM at 2.89%.
  • Asset quality: problem loans at 1.48% of loans (+148 bps YoY), with net charge-offs at 0.63%.
  • Capital: tier 1 leverage ratio of 9.86%, down 211 bps from a year ago.
  • Funding: loans stand at 85.78% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

-0.23%+15 bps YoY

Net Interest Margin (YTD, annualized)

2.89%-10 bps YoY

Efficiency Ratio (YTD, annualized)

97.32%-679 bps YoY

Tier 1 Leverage Ratio

9.86%-211 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets-0.39%-0.23%-0.35%-0.20%-0.23%+15 bps
Return on Equity-3.02%-1.87%-2.89%-1.86%-2.25%+77 bps
Net Interest Margin2.99%3.09%2.97%2.97%2.89%-10 bps
Efficiency Ratio104.11%97.33%91.46%100.37%97.32%-679 bps
Non-Interest Burden3.14%2.96%2.59%2.97%2.78%-35 bps
Growth
Asset Growth (YoY)32.09%30.14%29.40%18.76%23.35%-873 bps
Loan Growth (YoY)30.67%30.79%24.39%21.69%15.49%-1,518 bps
Deposit Growth (YoY)38.39%35.84%34.47%21.20%27.16%-1,123 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.16%0.25%0.79%1.48%+148 bps
Net Charge-Offs / Loans0.55%0.34%0.86%0.00%0.63%+7 bps
Allowance / Loans1.15%1.22%1.17%1.22%1.08%-7 bps
Allowance Coverage of NPLsn/a7.5x4.7x1.5x0.7xn/a
Capital
Tier 1 Leverage Ratio11.98%11.46%10.63%10.21%9.86%-211 bps
Total Risk-Based Capital11.98%11.46%10.63%10.21%9.86%-211 bps
Equity / Assets12.42%11.58%10.46%10.69%10.02%-239 bps
Liquidity & Funding
Loans / Deposits94.45%94.35%86.87%92.23%85.78%-867 bps
Liquid Assets / Assets2.61%3.75%2.26%2.56%6.81%+420 bps
CRE / Total Capitaln/a407%420%417%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 Bank of Central Ohio

Worthington, OH · Cert 59249 · Peer group: banks under $1B in assets operating in a single state (n=743-746)

State charter, non-member · FDIC · 3 branches

Q2 2026

$260.9MAssets
$199.4MLoans
$232.4MDeposits
$26.2MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 43% of banks under $1B in assets operating in a single state (rank 425 of 746).
  • Widest gap: efficiency ratio trails 97% of banks under $1B in assets operating in a single state (rank 721 of 746).
  • Overall: at or above the peer median on 0 of 9 directional measures.

Return on Assets

-0.23%

Rank 725 of 746

Net Interest Margin

2.89%

Rank 638 of 746

Efficiency Ratio

97.32%

Rank 721 of 746

Equity / Assets

10.02%

Rank 425 of 746

Non-interest income vs. expense

$1.2M$8.2MINCOMEEXPENSE
Unfavorable gap of $7.0M · efficiency ratio beats 3% of banks under $1B in assets operating in a single state
Bank 97.32%Peer median 64.6%Q2 2025Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets-0.23%0.72%1.06%1.45%Beats 3%725 / 746
Return on Equity-2.26%6.74%10.51%13.63%Beats 3%726 / 746
Net Interest Margin2.89%3.17%3.68%4.16%Beats 14%638 / 746
Efficiency Ratio97.32%55.74%64.58%75.47%Beats 3%721 / 746
Asset Quality
Nonperforming Loans / Loans1.48%0.09%0.42%1.07%Beats 17%616 / 743
Net Charge-Offs / Loans0.31%0.00%0.01%0.05%Beats 6%703 / 743
Capital
Tier 1 Capital Ratio9.86%11.55%13.75%17.60%Beats 6%703 / 746
Total Risk-Based Capital Ratio9.86%11.71%14.33%18.43%Beats 5%705 / 746
Equity / Assets10.02%8.90%10.51%13.06%Beats 43%425 / 746
Liquidity & Funding
Loans / Deposits85.78%61.31%78.27%90.78%66th pctl256 / 746
Loans / Assets76.41%53.60%66.97%76.08%76th pctl180 / 746
Brokered Deposits / Depositsn/aNot reported for this institution