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GS&L Municipal Bank

Gouverneur, NY · Cert 59312 · Gouverneur Bcorp Inc.

State charter, non-member · FDIC · 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=594 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

93

Q2 2024Q2 2026peer median (50)

Asset Quality

No peer data yet

Profitability

41

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

100

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

GS&L Municipal Bank

Gouverneur, NY · Cert 59312 · Gouverneur Bcorp Inc.

State charter, non-member · FDIC · 1 affiliate bank · 4 branches (8 in holding)

Q2 2026

$31.6MAssets
$0KLoans
$16.0MDeposits
$15.0MEquity
Deposit mix
97%Interest-bearing $15.5M3%Noninterest $0.5MQ3 2024Q2 2026

Market Position · Watertown-Fort Drum, NY · 2026 SOD (annual) · 0.7% share · #8 of 8 inst. · $0.0B of $2.2B

0.7% Jefferson
0.0% St. Lawrence

Executive Summary

  • Earnings: ROA of 1.85%, down 20 bps year over year; NIM at 2.77%.
  • Capital: tier 1 leverage ratio of 44.48%, up 733 bps from a year ago.
  • Funding: loans stand at 0.00% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.85%-20 bps YoY

Net Interest Margin (YTD, annualized)

2.77%+2 bps YoY

Efficiency Ratio (YTD, annualized)

14.89%+232 bps YoY

Tier 1 Leverage Ratio

44.48%+733 bps YoY

NIM

4.14%Q2 ’243.16%Q2 ’253.17%Q2 ’26-25%+1%

Non-interest income vs. expense

0.41%Q2 ’240.35%Q2 ’250.41%Q2 ’26-16%+19%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.22%2.11%2.07%2.05%2.09%2.05%1.90%1.85%-20 bps
Return on Equity5.77%5.46%5.51%5.45%5.42%5.33%4.87%4.46%-99 bps
Net Interest Margin2.97%2.74%2.75%2.75%2.88%2.79%2.59%2.77%+2 bps
Efficiency Ratio10.30%10.35%11.74%12.57%13.07%12.91%12.80%14.89%+232 bps
Non-Interest Burden0.31%0.28%0.32%0.35%0.38%0.36%0.33%0.41%+7 bps
Growth
Asset Growth (YoY)4.65%3.62%-1.23%20.94%-2.00%11.14%-4.26%-15.93%-3,687 bps
Loan Growth (YoY)n/an/an/an/an/an/an/an/an/an/a
Deposit Growth (YoY)11.69%3.08%-5.37%31.50%-6.47%12.46%-11.24%-30.11%-6,162 bps
Asset Quality
Nonperforming Loans / Loansn/an/an/an/an/an/an/an/an/an/a
Net Charge-Offs / Loansn/an/an/an/an/an/an/an/an/an/a
Allowance / Loansn/an/an/an/an/an/an/an/an/an/a
Allowance Coverage of NPLsn/an/an/an/an/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio40.22%39.35%36.99%37.15%39.98%39.32%38.70%44.48%+733 bps
Total Risk-Based Capital97.48%98.89%83.78%83.08%93.86%82.95%81.11%92.80%+972 bps
Equity / Assets39.10%38.97%36.24%37.80%41.44%37.89%40.29%47.35%+954 bps
Liquidity & Funding
Loans / Deposits0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Liquid Assets / Assets0.08%0.47%3.09%0.81%0.36%0.04%1.63%1.97%+116 bps
CRE / Total Capitaln/an/an/an/a0.00%0.00%0.00%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

GS&L Municipal Bank

Gouverneur, NY · Cert 59312 · Peer group: banks under $1B in assets (n=594-629) · Gouverneur Bcorp Inc.

State charter, non-member · FDIC · 1 affiliate bank · 4 branches (8 in holding)

Q2 2026

$31.6MAssets
$0KLoans
$16.0MDeposits
$15.0MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 100% of banks under $1B in assets (rank 4 of 629).
  • Widest gap: net interest margin trails 85% of banks under $1B in assets (rank 532 of 629).
  • Overall: at or above the peer median on 5 of 7 directional measures.

Return on Assets

2.10%

Rank 70 of 629

Net Interest Margin

2.77%

Rank 532 of 629

Efficiency Ratio

14.89%

Rank 4 of 629

Equity / Assets

47.35%

Rank 48 of 629

Non-interest income vs. expense

$0K$140KINCOMEEXPENSE
Unfavorable gap of $140K · efficiency ratio beats 100% of banks under $1B in assets
Bank 14.89%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets2.10%0.60%1.01%1.45%Beats 89%70 / 629
Return on Equity4.43%5.38%9.30%13.28%Beats 20%504 / 629
Net Interest Margin2.77%3.03%3.54%4.05%Beats 15%532 / 629
Efficiency Ratio14.89%58.35%67.79%79.08%Beats 100%4 / 629
Asset Quality
Nonperforming Loans / Loansn/aNot reported for this institution
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio92.80%11.24%13.84%18.77%Beats 94%36 / 629
Total Risk-Based Capital Ratio92.80%11.58%14.43%19.66%Beats 94%36 / 629
Equity / Assets47.35%9.09%10.65%13.80%Beats 92%48 / 629
Liquidity & Funding
Loans / Deposits0.00%67.24%80.90%93.48%0th pctl582 / 594
Loans / Assets0.00%53.31%67.71%78.15%0th pctl582 / 629
Brokered Deposits / Depositsn/aNot reported for this institution