PackageTrendsPeer
Letter portraitLegal landscape

First National Bank of Pandora, The

Pandora, OH · Cert 6671 · Pandora Bancshares Inc.

National charter · OCC · 7 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 OH3

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 OH (n=68 to 71). 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

19

Q2 2024Q2 2026peer median (50)

Asset Quality

36

Q2 2024Q2 2026peer median (50)

Profitability

56

Q2 2024Q2 2026peer median (50)

Liquidity

82

Q2 2024Q2 2026peer median

Efficiency

42

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 National Bank of Pandora, The

Pandora, OH · Cert 6671 · Pandora Bancshares Inc.

National charter · OCC · 7 branches

Q2 2026

$299.0MAssets
$201.4MLoans
$275.1MDeposits
$21.5MEquity
Loan mix
90%RE $171.3M7%C&I $12.4M3%Consumer $5.6MQ2 2025Q2 2026
Deposit mix
93%Interest-bearing $255.9M7%Noninterest $19.2MQ2 2025Q2 2026

NIM

4.54%Q2 ’244.91%Q2 ’255.24%Q2 ’26+23%+13%

Non-interest income vs. expense

2.83%Q2 ’243.06%Q2 ’253.06%Q2 ’26+8%-4%

Market Position · Lima, OH · 2026 SOD (annual) · 3.9% share · #7 of 11 inst. · $0.1B of $2.5B

10.2% Putnam
3.9% Allen
2.6% Hancock

Executive Summary

  • Earnings: ROA of 0.89%, up 43 bps year over year; NIM at 3.64%.
  • Asset quality: problem loans at 0.27% of loans (+9 bps YoY), with net charge-offs at 0.10%.
  • Capital: tier 1 leverage ratio of 8.07%, up 28 bps from a year ago.
  • Funding: loans stand at 73.21% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.89%+43 bps YoY

Net Interest Margin (YTD, annualized)

3.64%+43 bps YoY

Efficiency Ratio (YTD, annualized)

73.15%-1,086 bps YoY

Tier 1 Leverage Ratio

8.07%+28 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.46%0.54%0.59%0.82%0.89%+43 bps
Return on Equity7.07%8.09%8.83%11.56%12.46%+538 bps
Net Interest Margin3.22%3.26%3.26%3.60%3.64%+43 bps
Efficiency Ratio84.01%82.09%80.27%75.83%73.15%-1,086 bps
Non-Interest Burden2.63%2.60%2.53%2.61%2.52%-11 bps
Growth
Asset Growth (YoY)5.32%4.72%5.06%5.71%7.63%+232 bps
Loan Growth (YoY)6.60%5.45%4.36%3.12%5.74%-86 bps
Deposit Growth (YoY)5.62%4.55%4.28%5.36%7.35%+173 bps
Asset Quality
Nonperforming Loans / Loans0.17%0.13%0.11%0.28%0.27%+9 bps
Net Charge-Offs / Loans0.33%0.22%0.17%0.01%0.10%-23 bps
Allowance / Loans1.21%1.24%1.30%1.30%1.29%+8 bps
Allowance Coverage of NPLs7.0x9.7x11.9x4.7x4.9x-2.1x
Capital
Tier 1 Leverage Ratio7.79%7.90%7.68%8.01%8.07%+28 bps
Total Risk-Based Capital12.19%12.33%12.41%12.65%12.38%+18 bps
Equity / Assets6.75%7.00%7.05%7.15%7.21%+46 bps
Liquidity & Funding
Loans / Deposits74.33%73.00%72.48%72.76%73.21%-112 bps
Liquid Assets / Assets3.02%5.73%6.58%6.57%5.91%+289 bps
CRE / Total Capitaln/a253%256%254%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 National Bank of Pandora, The

Pandora, OH · Cert 6671 · Peer group: banks under $1B in assets in OH (n=68-71) · Pandora Bancshares Inc.

National charter · OCC · 7 branches

Q2 2026

$299.0MAssets
$201.4MLoans
$275.1MDeposits
$21.5MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 66% of banks under $1B in assets in OH (rank 24 of 71).
  • Widest gap: equity / assets trails 93% of banks under $1B in assets in OH (rank 66 of 71).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.87%

Rank 40 of 71

Net Interest Margin

3.64%

Rank 29 of 71

Efficiency Ratio

73.15%

Rank 42 of 71

Equity / Assets

7.21%

Rank 66 of 71

Non-interest income vs. expense

$1.6M$9.1MINCOMEEXPENSE
Unfavorable gap of $7.5M · efficiency ratio beats 42% of banks under $1B in assets in OH
Bank 73.15%Peer median 70.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.87%0.62%1.02%1.39%Beats 44%40 / 71
Return on Equity12.09%5.62%10.07%13.60%Beats 66%24 / 71
Net Interest Margin3.64%2.93%3.56%4.07%Beats 59%29 / 71
Efficiency Ratio73.15%55.94%70.77%78.80%Beats 42%42 / 71
Asset Quality
Nonperforming Loans / Loans0.27%0.08%0.27%0.97%Beats 50%35 / 68
Net Charge-Offs / Loans0.05%n/a0.00%0.05%Beats 21%55 / 68
Capital
Tier 1 Capital Ratio11.16%11.18%13.77%20.34%Beats 21%56 / 71
Total Risk-Based Capital Ratio12.38%12.08%14.34%21.24%Beats 28%51 / 71
Equity / Assets7.21%8.41%10.74%13.32%Beats 7%66 / 71
Liquidity & Funding
Loans / Deposits73.21%64.48%76.81%87.49%41st pctl40 / 68
Loans / Assets67.38%55.33%65.58%72.51%54th pctl33 / 71
Brokered Deposits / Depositsn/aNot reported for this institution