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Five Star Bank

Rochester, NY · Cert 659 · Financial Institutions Inc.

State charter, Fed member · FED · 48 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B 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 $1B-$10B in assets (n=313 to 319). 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

49

Q2 2024Q2 2026peer median (50)

Asset Quality

25

Q2 2024Q2 2026peer median (50)

Profitability

62

Q2 2024Q2 2026peer median (50)

Liquidity

89

Q2 2024Q2 2026peer median

Efficiency

75

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

Five Star Bank

Rochester, NY · Cert 659 · Financial Institutions Inc.

State charter, Fed member · FED · 48 branches

Q2 2026

$6.3BAssets
$4.8BLoans
$5.3BDeposits
$680.5MEquity
Loan mix
69%RE $3.2B13%C&I $0.6B18%Consumer $0.8BQ2 2025Q2 2026
Deposit mix
82%Interest-bearing $4.3B18%Noninterest $1.0BQ2 2025Q2 2026

NIM

5.05%Q2 ’245.29%Q2 ’255.27%Q2 ’26+18%+9%

Non-interest income vs. expense

2.56%Q2 ’242.02%Q2 ’252.05%Q2 ’26-27%+3%

Market Position · Rochester, NY · 2026 SOD (annual) · 8.4% share · #5 of 19 inst. · $2.3B of $27.0B

6.8% Monroe
38.9% Steuben
42.7% Wyoming
36.6% Livingston

Executive Summary

  • Earnings: ROA of 1.42%, up 23 bps year over year; NIM at 3.50%.
  • Asset quality: problem loans at 0.82% of loans (+11 bps YoY), with net charge-offs at 0.27%.
  • Capital: tier 1 leverage ratio of 10.87%, up 80 bps from a year ago.
  • Funding: loans stand at 89.56% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.42%+23 bps YoY

Net Interest Margin (YTD, annualized)

3.50%+30 bps YoY

Efficiency Ratio (YTD, annualized)

52.08%-326 bps YoY

Tier 1 Leverage Ratio

10.87%+80 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.20%1.26%1.28%1.42%1.42%+23 bps
Return on Equity12.05%12.52%12.58%13.32%13.29%+124 bps
Net Interest Margin3.19%3.31%3.31%3.49%3.50%+30 bps
Efficiency Ratio55.34%54.68%54.50%52.82%52.08%-326 bps
Non-Interest Burden1.54%1.57%1.57%1.61%1.58%+4 bps
Growth
Asset Growth (YoY)0.04%2.01%2.54%-0.76%3.10%+306 bps
Loan Growth (YoY)1.68%4.25%4.01%1.65%4.78%+311 bps
Deposit Growth (YoY)0.90%0.86%2.61%-1.38%2.18%+128 bps
Asset Quality
Nonperforming Loans / Loans0.71%0.74%0.77%0.83%0.82%+11 bps
Net Charge-Offs / Loans0.28%0.25%0.23%0.44%0.27%-1 bps
Allowance / Loans1.04%1.03%1.02%0.96%1.00%-4 bps
Allowance Coverage of NPLs1.5x1.4x1.3x1.2x1.2x-0.2x
Capital
Tier 1 Leverage Ratio10.07%10.39%10.44%10.73%10.87%+80 bps
Total Risk-Based Capital12.90%13.20%13.33%13.67%13.69%+79 bps
Equity / Assets10.27%10.33%10.62%10.71%10.81%+54 bps
Liquidity & Funding
Loans / Deposits87.33%85.52%88.12%86.53%89.56%+223 bps
Liquid Assets / Assets1.85%2.95%2.19%1.78%1.89%+4 bps
CRE / Total Capitaln/a363%369%360%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

Five Star Bank

Rochester, NY · Cert 659 · Peer group: banks $1B-$10B in assets (n=313-319) · Financial Institutions Inc.

State charter, Fed member · FED · 48 branches

Q2 2026

$6.3BAssets
$4.8BLoans
$5.3BDeposits
$680.5MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 75% of banks $1B-$10B in assets (rank 81 of 319).
  • Widest gap: net charge-offs / loans trails 86% of banks $1B-$10B in assets (rank 269 of 313).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.42%

Rank 99 of 319

Net Interest Margin

3.50%

Rank 148 of 319

Efficiency Ratio

52.08%

Rank 81 of 319

Equity / Assets

10.81%

Rank 132 of 319

Non-interest income vs. expense

$29.5M$128.9MINCOMEEXPENSE
Unfavorable gap of $99.4M · efficiency ratio beats 75% of banks $1B-$10B in assets
Bank 52.08%Peer median 59.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.42%0.91%1.21%1.53%Beats 69%99 / 319
Return on Equity13.10%8.49%11.44%14.57%Beats 64%116 / 319
Net Interest Margin3.50%3.06%3.43%3.81%Beats 54%148 / 319
Efficiency Ratio52.08%51.90%59.57%67.64%Beats 75%81 / 319
Asset Quality
Nonperforming Loans / Loans0.82%0.25%0.54%1.18%Beats 36%202 / 313
Net Charge-Offs / Loans0.23%0.01%0.04%0.12%Beats 14%269 / 313
Capital
Tier 1 Capital Ratio12.72%11.74%12.99%15.28%Beats 45%177 / 319
Total Risk-Based Capital Ratio13.69%12.61%14.01%16.23%Beats 44%178 / 319
Equity / Assets10.81%9.03%10.33%12.01%Beats 59%132 / 319
Liquidity & Funding
Loans / Deposits89.56%76.76%88.16%95.43%53rd pctl147 / 314
Loans / Assets75.54%65.79%74.05%79.84%57th pctl138 / 319
Brokered Deposits / Depositsn/aNot reported for this institution