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Ko`olau

Kailua, HI · Charter 8435

NCUA · 3 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 Urban Honolulu, HI 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 Urban Honolulu, HI area (n=17). 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

0

Q2 2024Q2 2026peer median (50)

Asset Quality

94

Q2 2024Q2 2026peer median (50)

Profitability

69

Q2 2024Q2 2026peer median (50)

Liquidity

86

Q2 2024Q2 2026peer median

Efficiency

59

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

Ko`olau

Kailua, HI · Charter 8435

NCUA · 3 branches

Q2 2026

$103.9MAssets
$55.5MLoans
$93.3MShares
$9.8MNet Worth

NIM

NIM decomposition not available for credit unions

Non-interest income vs. expense

Non-interest trend not available for credit unions

Executive Summary

  • Earnings: ROA of 1.09%, up 52 bps year over year; NIM at 3.43%.
  • Asset quality: problem loans at 0.05% of loans (-12 bps YoY).
  • Capital: net worth / assets of 9.45%, up 27 bps from a year ago.
  • Funding: loans stand at 59.51% of shares as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.09%+52 bps YoY

Net Interest Margin (YTD, annualized)

3.43%+23 bps YoY

Efficiency Ratio (YTD, annualized)

73.96%-701 bps YoY

Net Worth / Assets

9.45%+27 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.57%0.77%0.79%1.01%1.09%+52 bps
Return on Equity6.25%8.21%8.43%11.11%11.55%+530 bps
Net Interest Margin3.20%3.25%3.30%3.38%3.43%+23 bps
Efficiency Ratio80.97%77.30%75.28%75.55%73.96%-701 bps
Growth
Asset Growth (YoY)7.28%8.35%6.16%10.70%7.94%+66 bps
Loan Growth (YoY)-0.80%2.86%5.03%3.46%-2.99%-220 bps
Share Growth (YoY)6.45%7.38%5.09%10.28%7.28%+83 bps
Asset Quality
Delinquent Loans / Loans0.17%0.49%0.14%0.07%0.05%-12 bps
Net Charge-Offs / Loansn/an/an/an/an/an/an/a
Allowance / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Capital
Risk-Based Capital9.18%9.33%9.39%9.08%9.45%+27 bps
Net Worth / Assets9.18%9.33%9.39%9.08%9.45%+27 bps
Liquidity & Funding
Loans / Shares65.81%67.01%66.87%61.86%59.51%-630 bps
Liquid Assets / Assets0.00%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

Ko`olau

Kailua, HI · Charter 8435 · Peer group: credit unions under $1B in assets in the Urban Honolulu, HI area (n=17)

NCUA · 3 branches

Q2 2026

$103.9MAssets
$55.5MLoans
$93.3MShares
$9.8MNet Worth

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 94% of credit unions under $1B in assets in the Urban Honolulu, HI area (rank 2 of 17).
  • Widest gap: equity / assets trails 100% of credit unions under $1B in assets in the Urban Honolulu, HI area (rank 17 of 17).
  • Overall: at or above the peer median on 5 of 7 directional measures.

Return on Assets

1.09%

Rank 7 of 17

Net Interest Margin

3.43%

Rank 6 of 17

Efficiency Ratio

73.97%

Rank 8 of 17

Equity / Assets

9.45%

Rank 17 of 17

MetricYour Credit UnionPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.09%0.54%0.99%1.17%Beats 59%7 / 17
Return on Equity11.55%3.19%5.62%8.25%Beats 82%3 / 17
Net Interest Margin3.43%2.71%3.12%3.56%Beats 65%6 / 17
Efficiency Ratio73.97%64.13%74.39%81.42%Beats 59%8 / 17
Asset Quality
Nonperforming Loans / Loans0.05%0.30%0.66%1.43%Beats 94%2 / 17
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio9.45%11.08%13.24%17.17%Beats 0%17 / 17
Total Risk-Based Capital Ration/aNot reported for this institution
Equity / Assets9.45%11.08%13.24%17.17%Beats 0%17 / 17
Liquidity & Funding
Loans / Deposits59.51%38.54%55.56%70.42%53rd pctl8 / 17
Loans / Assets53.44%29.18%48.61%61.05%53rd pctl8 / 17
Brokered Deposits / Depositsn/aNot reported for this institution