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1st National Bank

Lebanon, OH · Cert 6646

National charter · OCC · 8 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in the Cincinnati, OH-KY-IN area3

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 in the Cincinnati, OH-KY-IN area (n=15). 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

35

Q2 2024Q2 2026peer median (50)

Asset Quality

30

Q2 2024Q2 2026peer median (50)

Profitability

38

Q2 2024Q2 2026peer median (50)

Liquidity

8

Q2 2024Q2 2026peer median

Efficiency

33

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

1st National Bank

Lebanon, OH · Cert 6646

National charter · OCC · 8 branches

Q2 2026

$247.2MAssets
$171.5MLoans
$214.3MDeposits
$23.0MEquity
Loan mix
96%RE $168.5M3%C&I $5.8M1%Consumer $1.9MQ2 2025Q2 2026
Deposit mix
69%Interest-bearing $148.8M31%Noninterest $65.4MQ2 2025Q2 2026

NIM

4.76%Q2 ’244.73%Q2 ’254.66%Q2 ’26+31%+11%

Non-interest income vs. expense

3.75%Q2 ’243.84%Q2 ’254.15%Q2 ’260%+18%

Market Position · Cincinnati, OH-KY-IN · 2026 SOD (annual) · 0.1% share · #29 of 54 inst. · $0.2B of $187.5B

3.4% Warren
0.2% Butler
0.0% Montgomery
0.0% Hamilton

Executive Summary

  • Earnings: ROA of 0.45%, down 3 bps year over year; NIM at 2.89%.
  • Asset quality: problem loans at 0.74% of loans (+36 bps YoY), with net charge-offs at 0.05%.
  • Capital: tier 1 leverage ratio of 9.56%, up 69 bps from a year ago.
  • Funding: loans stand at 80.04% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.45%-3 bps YoY

Net Interest Margin (YTD, annualized)

2.89%+28 bps YoY

Efficiency Ratio (YTD, annualized)

87.75%+221 bps YoY

Tier 1 Leverage Ratio

9.56%+69 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.48%0.51%0.52%0.09%0.45%-3 bps
Return on Equity6.31%6.47%6.45%1.05%5.06%-125 bps
Net Interest Margin2.61%2.66%2.64%2.71%2.89%+28 bps
Efficiency Ratio85.54%85.01%84.87%96.16%87.75%+221 bps
Non-Interest Burden1.96%1.97%1.96%2.56%2.32%+36 bps
Growth
Asset Growth (YoY)-7.02%-11.72%-5.79%-8.33%-7.37%-35 bps
Loan Growth (YoY)-11.88%-11.27%-10.79%-13.01%-10.93%+95 bps
Deposit Growth (YoY)-8.02%-11.66%-7.21%-5.84%-4.95%+307 bps
Asset Quality
Nonperforming Loans / Loans0.37%0.36%0.61%0.52%0.74%+36 bps
Net Charge-Offs / Loans0.05%0.04%0.05%0.06%0.05%0 bps
Allowance / Loans1.10%1.12%1.14%1.20%1.21%+11 bps
Allowance Coverage of NPLs2.9x3.1x1.9x2.3x1.6x-1.3x
Capital
Tier 1 Leverage Ratio8.87%9.24%9.11%9.17%9.56%+69 bps
Total Risk-Based Capital14.18%14.74%15.05%15.35%15.96%+179 bps
Equity / Assets8.01%8.57%8.63%8.76%9.31%+131 bps
Liquidity & Funding
Loans / Deposits85.42%83.14%79.43%79.55%80.04%-538 bps
Liquid Assets / Assets8.81%9.41%12.10%12.53%13.52%+471 bps
CRE / Total Capitaln/a250%231%223%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

1st National Bank

Lebanon, OH · Cert 6646 · Peer group: banks under $1B in assets in the Cincinnati, OH-KY-IN area (n=15)

National charter · OCC · 8 branches

Q2 2026

$247.2MAssets
$171.5MLoans
$214.3MDeposits
$23.0MEquity

Executive Summary

  • Strongest standing: total risk-based capital ratio outperforms 53% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 7 of 15).
  • Widest gap: equity / assets trails 87% of banks under $1B in assets in the Cincinnati, OH-KY-IN area (rank 13 of 15).
  • Overall: at or above the peer median on 1 of 9 directional measures.

Return on Assets

0.46%

Rank 9 of 15

Net Interest Margin

2.89%

Rank 11 of 15

Efficiency Ratio

87.85%

Rank 11 of 15

Equity / Assets

9.31%

Rank 13 of 15

Non-interest income vs. expense

$4.7M$10.6MINCOMEEXPENSE
Unfavorable gap of $5.9M · efficiency ratio beats 33% of banks under $1B in assets in the Cincinnati, OH-KY-IN area
Bank 87.85%Peer median 75.5%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.46%0.35%0.56%1.05%Beats 40%9 / 15
Return on Equity4.99%1.73%4.99%6.76%Beats 47%8 / 15
Net Interest Margin2.89%2.85%3.21%3.42%Beats 27%11 / 15
Efficiency Ratio87.85%64.82%75.45%88.43%Beats 33%11 / 15
Asset Quality
Nonperforming Loans / Loans0.74%0.12%0.43%1.30%Beats 47%9 / 15
Net Charge-Offs / Loans0.09%n/a0.00%0.00%Beats 13%14 / 15
Capital
Tier 1 Capital Ratio14.71%13.11%14.76%20.06%Beats 40%9 / 15
Total Risk-Based Capital Ratio15.96%14.37%15.36%20.06%Beats 53%7 / 15
Equity / Assets9.31%10.14%11.33%20.42%Beats 13%13 / 15
Liquidity & Funding
Loans / Deposits80.04%80.04%97.18%103.56%20th pctl12 / 15
Loans / Assets69.37%68.16%75.18%82.63%27th pctl11 / 15
Brokered Deposits / Depositsn/aNot reported for this institution