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Luso-American

Peabody, MA · Charter 67890

NCUA · 4 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, credit unions under $1B in assets in the Boston-Cambridge-Newton, MA-NH 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

Credit unions under $1B in assets in the Boston-Cambridge-Newton, MA-NH area (n=66). 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

62

Q2 2024Q2 2026peer median (50)

Asset Quality

64

Q2 2024Q2 2026peer median (50)

Profitability

39

Q2 2024Q2 2026peer median (50)

Liquidity

98

Q2 2024Q2 2026peer median

Efficiency

26

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: NCUA 5300 Call Report, 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

Luso-American

Peabody, MA · Charter 67890

NCUA · 4 branches

Q2 2026

$123.0MAssets
$73.5MLoans
$102.4MShares
$19.9MNet Worth

Executive Summary

  • Earnings: ROA of 0.47%, down 41 bps year over year; NIM at 3.42%.
  • Asset quality: problem loans at 0.22% of loans (+4 bps YoY).
  • Capital: net worth / assets of 16.21%, up 86 bps from a year ago.
  • Funding: loans stand at 71.74% of shares as of Q2 2026.

Return on Assets (YTD, annualized)

0.47%-41 bps YoY

Net Interest Margin (YTD, annualized)

3.42%-3 bps YoY

Efficiency Ratio (YTD, annualized)

87.21%+1,187 bps YoY

Net Worth / Assets

16.21%+86 bps YoY

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.08%0.94%0.73%0.88%0.88%0.79%0.35%0.47%-41 bps
Return on Equity7.12%6.27%4.88%5.73%5.60%4.98%2.17%2.88%-285 bps
Net Interest Margin3.86%3.72%3.37%3.45%3.51%3.53%3.37%3.42%-3 bps
Efficiency Ratio69.14%72.18%78.48%75.34%76.07%78.44%90.26%87.21%+1,187 bps
Growth
Asset Growth (YoY)0.70%1.83%3.32%2.51%2.51%-0.60%-2.69%-1.81%-433 bps
Loan Growth (YoY)-5.32%-2.56%-2.36%-3.97%-2.95%-2.92%-4.27%-6.33%-236 bps
Share Growth (YoY)-0.36%1.08%2.82%1.90%1.88%-1.54%-3.93%-2.79%-469 bps
Asset Quality
Delinquent Loans / Loans0.02%0.07%0.08%0.18%0.20%0.67%0.37%0.22%+4 bps
Net Charge-Offs / Loansn/an/an/an/an/an/an/an/an/an/a
Allowance / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Capital
Risk-Based Capital15.23%15.05%14.97%15.34%15.66%15.93%16.08%16.21%+86 bps
Net Worth / Assets15.23%15.05%14.97%15.34%15.66%15.93%16.08%16.21%+86 bps
Liquidity & Funding
Loans / Shares78.94%76.28%74.43%74.44%75.20%75.22%74.17%71.74%-271 bps
Liquid Assets / Assets0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps

Source: NCUA 5300 Call Report, 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

Luso-American

Peabody, MA · Charter 67890 · Peer group: credit unions under $1B in assets in the Boston-Cambridge-Newton, MA-NH area (n=66)

NCUA · 4 branches

Q2 2026

$123.0MAssets
$73.5MLoans
$102.4MShares
$19.9MNet Worth

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 64% of credit unions under $1B in assets in the Boston-Cambridge-Newton, MA-NH area (rank 25 of 66).
  • Widest gap: efficiency ratio trails 74% of credit unions under $1B in assets in the Boston-Cambridge-Newton, MA-NH area (rank 50 of 66).
  • Overall: at or above the peer median on 4 of 7 directional measures.

Return on Assets

0.47%

Rank 44 of 66

Net Interest Margin

3.42%

Rank 28 of 66

Efficiency Ratio

87.18%

Rank 50 of 66

Equity / Assets

16.21%

Rank 25 of 66

MetricYour Credit UnionPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.47%0.38%0.59%1.00%Beats 33%44 / 66
Return on Equity2.88%2.62%4.89%6.39%Beats 27%48 / 66
Net Interest Margin3.42%2.83%3.27%3.84%Beats 58%28 / 66
Efficiency Ratio87.18%68.43%80.15%87.18%Beats 26%50 / 66
Asset Quality
Nonperforming Loans / Loans0.22%0.08%0.48%1.18%Beats 64%25 / 66
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio16.21%9.84%13.79%17.21%Beats 62%25 / 66
Total Risk-Based Capital Ration/aNot reported for this institution
Equity / Assets16.21%9.84%13.79%17.21%Beats 62%25 / 66
Liquidity & Funding
Loans / Deposits71.74%50.73%71.54%81.61%52nd pctl32 / 66
Loans / Assets59.74%40.53%57.05%68.92%53rd pctl31 / 66
Brokered Deposits / Depositsn/aNot reported for this institution