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Decatur County Bank

Decaturville, TN · Cert 6101 · Decatur Bancshares Inc.

State charter, Fed member · FED · 5 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

22

Q2 2024Q2 2026peer median (50)

Asset Quality

42

Q2 2024Q2 2026peer median (50)

Profitability

43

Q2 2024Q2 2026peer median (50)

Liquidity

71

Q2 2024Q2 2026peer median

Efficiency

27

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

Decatur County Bank

Decaturville, TN · Cert 6101 · Decatur Bancshares Inc.

State charter, Fed member · FED · 5 branches

Q2 2026

$325.6MAssets
$258.1MLoans
$295.3MDeposits
$26.9MEquity
Loan mix
71%RE $170.4M26%C&I $62.2M2%Consumer $5.9MQ3 2024Q2 2026
Deposit mix
83%Interest-bearing $246.2M17%Noninterest $49.1MQ3 2024Q2 2026

Market Position · Jackson, TN · 2026 SOD (annual) · 2.5% share · #10 of 23 inst. · $0.1B of $4.3B

29.2% Decatur
4.3% Madison
10.5% Haywood
0.0% Shelby

Executive Summary

  • Earnings: ROA of 0.70%, up 15 bps year over year; NIM at 3.66%.
  • Asset quality: problem loans at 0.98% of loans (+67 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 9.03%, up 98 bps from a year ago.
  • Funding: loans stand at 87.38% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.70%+15 bps YoY

Net Interest Margin (YTD, annualized)

3.66%+7 bps YoY

Efficiency Ratio (YTD, annualized)

78.14%-421 bps YoY

Tier 1 Leverage Ratio

9.03%+98 bps YoY

NIM

6.05%Q2 ’245.87%Q2 ’255.77%Q2 ’26+4%+2%

Non-interest income vs. expense

3.20%Q2 ’243.30%Q2 ’253.25%Q2 ’26+2%-5%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.57%0.56%0.48%0.55%0.55%0.63%0.76%0.70%+15 bps
Return on Equity8.13%7.97%6.78%7.75%7.70%8.42%9.03%8.42%+67 bps
Net Interest Margin3.51%3.50%3.66%3.58%3.66%3.60%3.65%3.66%+7 bps
Efficiency Ratio81.59%81.47%85.12%82.35%80.46%78.82%77.53%78.14%-421 bps
Non-Interest Burden2.78%2.75%3.05%2.88%2.85%2.74%2.70%2.75%-13 bps
Growth
Asset Growth (YoY)4.28%4.04%2.13%4.28%7.50%10.12%11.63%10.21%+593 bps
Loan Growth (YoY)4.12%4.04%6.68%6.75%11.51%13.30%8.90%7.38%+63 bps
Deposit Growth (YoY)3.86%4.78%2.41%5.06%8.01%9.08%11.34%9.53%+446 bps
Asset Quality
Nonperforming Loans / Loans0.03%0.08%0.10%0.31%0.21%0.24%0.27%0.98%+67 bps
Net Charge-Offs / Loans0.01%0.00%-0.01%-0.01%-0.01%-0.01%0.00%0.01%+2 bps
Allowance / Loans0.90%0.93%0.92%0.92%0.97%0.97%1.00%0.97%+6 bps
Allowance Coverage of NPLs26.6x12.0x8.8x3.0x4.6x4.0x3.7x1.0x-2.0x
Capital
Tier 1 Leverage Ratio8.30%8.27%8.36%8.05%8.17%9.20%9.10%9.03%+98 bps
Total Risk-Based Capital11.29%10.99%10.92%11.11%10.93%12.00%12.42%12.00%+89 bps
Equity / Assets7.41%6.98%7.21%7.20%7.41%8.41%8.36%8.27%+106 bps
Liquidity & Funding
Loans / Deposits88.60%87.59%89.03%89.13%91.48%90.98%87.08%87.38%-175 bps
Liquid Assets / Assets2.11%3.73%2.43%2.26%1.44%2.12%5.04%3.03%+77 bps
CRE / Total Capitaln/an/an/an/a339%315%301%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

Decatur County Bank

Decaturville, TN · Cert 6101 · Peer group: banks under $1B in assets (n=581-629) · Decatur Bancshares Inc.

State charter, Fed member · FED · 5 branches

Q2 2026

$325.6MAssets
$258.1MLoans
$295.3MDeposits
$26.9MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 56% of banks under $1B in assets (rank 279 of 629).
  • Widest gap: equity / assets trails 86% of banks under $1B in assets (rank 541 of 629).
  • Overall: at or above the peer median on 2 of 9 directional measures.

Return on Assets

0.69%

Rank 443 of 629

Net Interest Margin

3.66%

Rank 279 of 629

Efficiency Ratio

78.14%

Rank 459 of 629

Equity / Assets

8.27%

Rank 541 of 629

Non-interest income vs. expense

$1.6M$10.6MINCOMEEXPENSE
Unfavorable gap of $8.9M · efficiency ratio beats 27% of banks under $1B in assets
Bank 78.14%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.69%0.60%1.01%1.45%Beats 30%443 / 629
Return on Equity8.38%5.38%9.30%13.28%Beats 43%356 / 629
Net Interest Margin3.66%3.03%3.54%4.05%Beats 56%279 / 629
Efficiency Ratio78.14%58.35%67.79%79.08%Beats 27%459 / 629
Asset Quality
Nonperforming Loans / Loans0.98%0.09%0.46%1.20%Beats 31%402 / 581
Net Charge-Offs / Loans0.01%n/a0.01%0.06%Beats 53%276 / 581
Capital
Tier 1 Capital Ratio11.01%11.24%13.84%18.77%Beats 23%484 / 629
Total Risk-Based Capital Ratio12.00%11.58%14.43%19.66%Beats 29%448 / 629
Equity / Assets8.27%9.09%10.65%13.80%Beats 14%541 / 629
Liquidity & Funding
Loans / Deposits87.38%67.24%80.90%93.48%63rd pctl218 / 594
Loans / Assets79.25%53.31%67.71%78.15%80th pctl126 / 629
Brokered Deposits / Depositsn/aNot reported for this institution