PackageTrendsPeer
Letter portraitLegal landscape

Farmers Bank and Savings Company, The

Pomeroy, OH · Cert 769 · Farmers Bancshares Inc.

State charter, non-member · FDIC · 9 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

15

Q2 2024Q2 2026peer median (50)

Asset Quality

31

Q2 2024Q2 2026peer median (50)

Profitability

45

Q2 2024Q2 2026peer median (50)

Liquidity

89

Q2 2024Q2 2026peer median

Efficiency

37

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

Farmers Bank and Savings Company, The

Pomeroy, OH · Cert 769 · Farmers Bancshares Inc.

State charter, non-member · FDIC · 9 branches

Q2 2026

$472.0MAssets
$337.4MLoans
$425.5MDeposits
$43.6MEquity
Loan mix
85%RE $284.2M11%C&I $37.8M3%Consumer $10.8MQ2 2025Q2 2026
Deposit mix
75%Interest-bearing $320.7M25%Noninterest $104.8MQ2 2025Q2 2026

NIM

4.64%Q2 ’244.95%Q2 ’255.19%Q2 ’26+15%+9%

Non-interest income vs. expense

2.77%Q2 ’242.99%Q2 ’253.08%Q2 ’26+10%+4%

Market Position · Huntington-Ashland, WV-KY-OH · 2026 SOD (annual) · 0.3% share · #24 of 26 inst. · $0.0B of $8.0B

55.4% Meigs
18.0% Mason
7.3% Gallia
5.3% Athens

Executive Summary

  • Earnings: ROA of 0.80%, up 16 bps year over year; NIM at 3.56%.
  • Asset quality: problem loans at 0.97% of loans (-28 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 9.25%, up 18 bps from a year ago.
  • Funding: loans stand at 79.31% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.80%+16 bps YoY

Net Interest Margin (YTD, annualized)

3.56%+29 bps YoY

Efficiency Ratio (YTD, annualized)

72.43%-250 bps YoY

Tier 1 Leverage Ratio

9.25%+18 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.65%0.67%0.70%0.66%0.80%+16 bps
Return on Equity7.61%7.78%7.97%7.22%8.77%+116 bps
Net Interest Margin3.27%3.36%3.40%3.54%3.56%+29 bps
Efficiency Ratio74.93%74.45%73.73%76.17%72.43%-250 bps
Non-Interest Burden2.37%2.41%2.40%2.59%2.45%+8 bps
Growth
Asset Growth (YoY)4.57%4.05%1.28%2.65%2.19%-239 bps
Loan Growth (YoY)6.89%7.30%9.24%12.84%11.79%+490 bps
Deposit Growth (YoY)3.85%3.57%0.20%0.96%1.53%-231 bps
Asset Quality
Nonperforming Loans / Loans1.25%1.12%0.82%0.70%0.97%-28 bps
Net Charge-Offs / Loans0.10%0.06%0.05%0.03%0.02%-8 bps
Allowance / Loans0.96%0.97%0.99%0.99%1.01%+5 bps
Allowance Coverage of NPLs0.8x0.9x1.2x1.4x1.0x+0.3x
Capital
Tier 1 Leverage Ratio9.06%9.26%9.27%9.22%9.25%+18 bps
Total Risk-Based Capital9.06%9.26%9.27%9.22%9.25%+18 bps
Equity / Assets8.75%9.10%9.25%8.99%9.23%+48 bps
Liquidity & Funding
Loans / Deposits72.03%74.84%77.16%78.64%79.31%+728 bps
Liquid Assets / Assets3.68%2.52%2.22%1.53%1.87%-180 bps
CRE / Total Capitaln/a207%216%226%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

Farmers Bank and Savings Company, The

Pomeroy, OH · Cert 769 · Peer group: banks under $1B in assets in OH (n=68-71) · Farmers Bancshares Inc.

State charter, non-member · FDIC · 9 branches

Q2 2026

$472.0MAssets
$337.4MLoans
$425.5MDeposits
$43.6MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 49% of banks under $1B in assets in OH (rank 36 of 71).
  • Widest gap: total risk-based capital ratio trails 96% of banks under $1B in assets in OH (rank 68 of 71).
  • Overall: at or above the peer median on 0 of 9 directional measures.

Return on Assets

0.80%

Rank 43 of 71

Net Interest Margin

3.56%

Rank 36 of 71

Efficiency Ratio

74.01%

Rank 46 of 71

Equity / Assets

9.23%

Rank 45 of 71

Non-interest income vs. expense

$3.0M$14.7MINCOMEEXPENSE
Unfavorable gap of $11.7M · efficiency ratio beats 37% of banks under $1B in assets in OH
Bank 74.01%Peer median 70.8%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.80%0.62%1.02%1.39%Beats 39%43 / 71
Return on Equity8.68%5.62%10.07%13.60%Beats 46%38 / 71
Net Interest Margin3.56%2.93%3.56%4.07%Beats 49%36 / 71
Efficiency Ratio74.01%55.94%70.77%78.80%Beats 37%46 / 71
Asset Quality
Nonperforming Loans / Loans0.97%0.08%0.27%0.97%Beats 25%52 / 68
Net Charge-Offs / Loans0.02%n/a0.00%0.05%Beats 37%44 / 68
Capital
Tier 1 Capital Ratio9.25%11.18%13.77%20.34%Beats 4%68 / 71
Total Risk-Based Capital Ratio9.25%12.08%14.34%21.24%Beats 4%68 / 71
Equity / Assets9.23%8.41%10.74%13.32%Beats 37%45 / 71
Liquidity & Funding
Loans / Deposits79.31%64.48%76.81%87.49%59th pctl28 / 68
Loans / Assets71.50%55.33%65.58%72.51%72nd pctl20 / 71
Brokered Deposits / Depositsn/aNot reported for this institution