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Community Bank, National Association

Canton, NY · Cert 6989 · Community Financial System Inc.

National charter · OCC · 210 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks over $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 over $10B in assets (n=142 to 144). 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

15

Q2 2024Q2 2026peer median (50)

Asset Quality

62

Q2 2024Q2 2026peer median (50)

Profitability

49

Q2 2024Q2 2026peer median (50)

Liquidity

58

Q2 2024Q2 2026peer median

Efficiency

40

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 2026-10-10

Community Bank, National Association

Canton, NY · Cert 6989 · Community Financial System Inc.

National charter · OCC · 210 branches

Q2 2026

$17.4BAssets
$11.3BLoans
$14.9BDeposits
$1.7BEquity
Loan mix
72%RE $7.9B9%C&I $1.0B19%Consumer $2.1BQ2 2025Q2 2026
Deposit mix
73%Interest-bearing $10.8B27%Noninterest $4.0BQ2 2025Q2 2026

NIM

3.90%Q2 ’244.07%Q2 ’254.14%Q2 ’26+7%+6%

Non-interest income vs. expense

2.15%Q2 ’242.22%Q2 ’252.26%Q2 ’26+5%+1%

Market Position · Syracuse, NY · 2026 SOD (annual) · 9.1% share · #5 of 15 inst. · $1.5B of $16.2B

54.1% Cattaraugus
44.7% St. Lawrence
37.6% Clinton
5.4% Onondaga

Executive Summary

  • Earnings: ROA of 1.19%, up 13 bps year over year; NIM at 3.24%.
  • Asset quality: problem loans at 0.50% of loans (0 bps YoY), with net charge-offs at 0.11%.
  • Capital: tier 1 leverage ratio of 7.86%, down 12 bps from a year ago.
  • Funding: loans stand at 75.88% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.19%+13 bps YoY

Net Interest Margin (YTD, annualized)

3.24%+19 bps YoY

Efficiency Ratio (YTD, annualized)

57.06%-231 bps YoY

Tier 1 Leverage Ratio

7.86%-12 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.06%1.08%1.11%1.16%1.19%+13 bps
Return on Equity12.07%12.16%12.24%12.32%12.54%+48 bps
Net Interest Margin3.05%3.07%3.07%3.22%3.24%+19 bps
Efficiency Ratio59.37%58.70%58.83%56.91%57.06%-231 bps
Non-Interest Burden1.44%1.43%1.43%1.44%1.46%+2 bps
Growth
Asset Growth (YoY)4.80%3.14%5.40%5.63%6.35%+155 bps
Loan Growth (YoY)4.94%4.86%4.95%6.81%7.26%+232 bps
Deposit Growth (YoY)4.22%3.81%6.60%6.59%6.98%+276 bps
Asset Quality
Nonperforming Loans / Loans0.51%0.52%0.52%0.48%0.50%0 bps
Net Charge-Offs / Loans0.18%0.16%0.14%0.11%0.11%-7 bps
Allowance / Loans0.78%0.79%0.81%0.81%0.81%+3 bps
Allowance Coverage of NPLs1.5x1.5x1.6x1.7x1.6x+0.1x
Capital
Tier 1 Leverage Ratio7.99%8.09%7.85%7.91%7.86%-12 bps
Total Risk-Based Capital13.30%13.32%12.84%12.80%12.54%-76 bps
Equity / Assets9.09%9.32%9.50%9.39%9.55%+46 bps
Liquidity & Funding
Loans / Deposits75.68%75.62%75.24%74.14%75.88%+20 bps
Liquid Assets / Assets8.86%8.87%9.25%10.64%8.78%-7 bps
CRE / Total Capitaln/a261%267%271%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 2026-10-10

Community Bank, National Association

Canton, NY · Cert 6989 · Peer group: banks over $10B in assets (n=142-144) · Community Financial System Inc.

National charter · OCC · 210 branches

Q2 2026

$17.4BAssets
$11.3BLoans
$14.9BDeposits
$1.7BEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 72% of banks over $10B in assets (rank 41 of 142).
  • Widest gap: total risk-based capital ratio trails 91% of banks over $10B in assets (rank 131 of 144).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

1.18%

Rank 88 of 144

Net Interest Margin

3.24%

Rank 77 of 144

Efficiency Ratio

58.03%

Rank 88 of 144

Equity / Assets

9.55%

Rank 111 of 144

Non-interest income vs. expense

$140.6M$398.2MINCOMEEXPENSE
Unfavorable gap of $257.6M · efficiency ratio beats 40% of banks over $10B in assets
Bank 58.03%Peer median 56.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.18%1.00%1.26%1.54%Beats 39%88 / 144
Return on Equity12.34%8.98%11.34%14.40%Beats 60%57 / 144
Net Interest Margin3.24%2.82%3.31%3.68%Beats 47%77 / 144
Efficiency Ratio58.03%49.42%56.02%62.41%Beats 40%88 / 144
Asset Quality
Nonperforming Loans / Loans0.50%0.48%0.73%1.07%Beats 72%41 / 142
Net Charge-Offs / Loans0.11%0.05%0.11%0.22%Beats 51%70 / 142
Capital
Tier 1 Capital Ratio11.73%12.07%12.98%14.92%Beats 13%125 / 144
Total Risk-Based Capital Ratio12.54%13.39%14.14%16.25%Beats 9%131 / 144
Equity / Assets9.55%9.69%11.39%12.96%Beats 23%111 / 144
Liquidity & Funding
Loans / Deposits75.88%75.72%84.92%91.56%26th pctl106 / 143
Loans / Assets64.67%59.83%69.07%74.80%35th pctl94 / 144
Brokered Deposits / Depositsn/aNot reported for this institution