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Letter portraitLegal landscapeQuarterYTD

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 $2.1BQ3 2024Q2 2026
Deposit mix
73%Interest-bearing $10.8B27%Noninterest $4.0BQ3 2024Q2 2026

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.

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

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%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.93%0.95%1.00%1.06%1.08%1.11%1.16%1.19%+13 bps
Return on Equity11.09%11.40%11.56%12.07%12.16%12.24%12.32%12.54%+48 bps
Net Interest Margin2.82%2.84%3.02%3.05%3.07%3.07%3.22%3.24%+19 bps
Efficiency Ratio61.17%60.40%59.71%59.37%58.70%58.83%56.91%57.06%-231 bps
Non-Interest Burden1.37%1.36%1.44%1.44%1.43%1.43%1.44%1.46%+2 bps
Growth
Asset Growth (YoY)6.60%5.33%5.71%4.80%3.14%5.40%5.63%6.35%+155 bps
Loan Growth (YoY)8.48%7.51%5.44%4.94%4.86%4.95%6.81%7.26%+232 bps
Deposit Growth (YoY)3.34%3.78%3.95%4.22%3.81%6.60%6.59%6.98%+276 bps
Asset Quality
Nonperforming Loans / Loans0.61%0.70%0.72%0.51%0.52%0.52%0.48%0.50%0 bps
Net Charge-Offs / Loans0.12%0.13%0.15%0.18%0.16%0.14%0.11%0.11%-7 bps
Allowance / Loans0.75%0.76%0.80%0.78%0.79%0.81%0.81%0.81%+3 bps
Allowance Coverage of NPLs1.2x1.1x1.1x1.5x1.5x1.6x1.7x1.6x+0.1x
Capital
Tier 1 Leverage Ratio7.55%7.69%7.88%7.99%8.09%7.85%7.91%7.86%-12 bps
Total Risk-Based Capital12.46%12.74%13.08%13.30%13.32%12.84%12.80%12.54%-76 bps
Equity / Assets8.55%8.46%8.78%9.09%9.32%9.50%9.39%9.55%+46 bps
Liquidity & Funding
Loans / Deposits74.86%76.43%73.99%75.68%75.62%75.24%74.14%75.88%+20 bps
Liquid Assets / Assets8.90%8.49%10.48%8.86%8.87%9.25%10.64%8.78%-7 bps
CRE / Total Capitaln/an/an/an/a261%267%271%n/an/a