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Waterford Commercial and Savings Bank, The

Waterford, OH · Cert 8397 · 2012 Waterford Coml&Svg Bk Shareholders Voting Tr

State charter, non-member · FDIC · 2 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

52

Q2 2024Q2 2026peer median (50)

Asset Quality

87

Q2 2024Q2 2026peer median (50)

Profitability

44

Q2 2024Q2 2026peer median (50)

Liquidity

90

Q2 2024Q2 2026peer median

Efficiency

25

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

Waterford Commercial and Savings Bank, The

Waterford, OH · Cert 8397 · 2012 Waterford Coml&Svg Bk Shareholders Voting Tr

State charter, non-member · FDIC · 2 branches

Q2 2026

$60.0MAssets
$41.1MLoans
$52.1MDeposits
$7.7MEquity
Loan mix
83%RE $32.8M3%C&I $1.2M14%Consumer $5.3MQ2 2025Q2 2026
Deposit mix
75%Interest-bearing $39.1M25%Noninterest $13.0MQ2 2025Q2 2026

NIM

4.14%Q2 ’244.66%Q2 ’255.20%Q2 ’26+22%+10%

Non-interest income vs. expense

3.17%Q2 ’243.21%Q2 ’253.67%Q2 ’26+2%+17%

Market Position · Columbus, OH · 2026 SOD (annual) · 0.0% share · #51 of 53 inst. · $0.0B of $124.6B

1.7% Washington
1.7% Perry

Executive Summary

  • Earnings: ROA of 0.80%, down 10 bps year over year; NIM at 4.07%.
  • Asset quality: problem loans at 0.09% of loans (-2 bps YoY), with net recoveries of 0.12%.
  • Capital: tier 1 leverage ratio of 13.60%, up 63 bps from a year ago.
  • Funding: loans stand at 78.89% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.80%-10 bps YoY

Net Interest Margin (YTD, annualized)

4.07%+36 bps YoY

Efficiency Ratio (YTD, annualized)

78.80%+364 bps YoY

Tier 1 Leverage Ratio

13.60%+63 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.90%0.92%0.84%0.68%0.80%-10 bps
Return on Equity7.43%7.60%6.81%4.99%5.96%-146 bps
Net Interest Margin3.70%3.82%3.87%4.14%4.07%+36 bps
Efficiency Ratio75.16%74.75%77.78%79.24%78.80%+364 bps
Non-Interest Burden2.64%2.71%2.88%3.15%3.08%+44 bps
Growth
Asset Growth (YoY)3.15%7.16%-0.39%-4.12%0.51%-264 bps
Loan Growth (YoY)7.62%6.87%8.52%9.49%10.35%+273 bps
Deposit Growth (YoY)6.95%11.19%2.08%-5.85%-0.29%-725 bps
Asset Quality
Nonperforming Loans / Loans0.11%0.02%0.00%0.28%0.09%-2 bps
Net Charge-Offs / Loans0.01%0.01%0.00%-0.25%-0.12%-13 bps
Allowance / Loans0.94%0.91%0.90%0.95%0.91%-3 bps
Allowance Coverage of NPLs8.8x58.2xn/a3.3x10.4x+1.7x
Capital
Tier 1 Leverage Ratio12.96%13.03%13.01%14.18%13.60%+63 bps
Total Risk-Based Capital12.96%13.03%13.01%14.18%13.60%+63 bps
Equity / Assets12.03%12.04%13.38%13.90%12.77%+75 bps
Liquidity & Funding
Loans / Deposits71.28%70.88%80.71%84.66%78.89%+761 bps
Liquid Assets / Assets6.94%8.36%1.17%1.22%7.47%+53 bps
CRE / Total Capitaln/a111.98%108.56%110.37%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

Waterford Commercial and Savings Bank, The

Waterford, OH · Cert 8397 · Peer group: banks under $1B in assets in OH (n=68-71) · 2012 Waterford Coml&Svg Bk Shareholders Voting Tr

State charter, non-member · FDIC · 2 branches

Q2 2026

$60.0MAssets
$41.1MLoans
$52.1MDeposits
$7.7MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in OH (rank 26 of 68).
  • Widest gap: efficiency ratio trails 75% of banks under $1B in assets in OH (rank 54 of 71).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.75%

Rank 48 of 71

Net Interest Margin

4.07%

Rank 18 of 71

Efficiency Ratio

78.80%

Rank 54 of 71

Equity / Assets

12.77%

Rank 20 of 71

Non-interest income vs. expense

$0.3M$2.2MINCOMEEXPENSE
Unfavorable gap of $1.8M · efficiency ratio beats 25% of banks under $1B in assets in OH
Bank 78.80%Peer median 70.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.75%0.62%1.02%1.39%Beats 32%48 / 71
Return on Equity5.90%5.62%10.07%13.60%Beats 25%53 / 71
Net Interest Margin4.07%2.93%3.56%4.07%Beats 75%18 / 71
Efficiency Ratio78.80%55.94%70.77%78.80%Beats 25%54 / 71
Asset Quality
Nonperforming Loans / Loans0.09%0.08%0.27%0.97%Beats 74%19 / 68
Net Charge-Offs / Loans0.00%n/a0.00%0.05%Beats 100%26 / 68
Capital
Tier 1 Capital Ratio13.60%11.18%13.77%20.34%Beats 46%38 / 71
Total Risk-Based Capital Ratio13.60%12.08%14.34%21.24%Beats 39%43 / 71
Equity / Assets12.77%8.41%10.74%13.32%Beats 72%20 / 71
Liquidity & Funding
Loans / Deposits78.89%64.48%76.81%87.49%57th pctl29 / 68
Loans / Assets68.52%55.33%65.58%72.51%56th pctl31 / 71
Brokered Deposits / Depositsn/aNot reported for this institution