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Citizens Bank & Trust Company

Van Buren, AR · Cert 8738 · First Bank Corp.

State charter, Fed member · FED · 9 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B 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 under $1B in assets (n=581 to 629). 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

36

Q2 2024Q2 2026peer median (50)

Asset Quality

41

Q2 2024Q2 2026peer median (50)

Profitability

71

Q2 2024Q2 2026peer median (50)

Liquidity

41

Q2 2024Q2 2026peer median

Efficiency

92

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

Citizens Bank & Trust Company

Van Buren, AR · Cert 8738 · First Bank Corp.

State charter, Fed member · FED · 1 affiliate bank · 9 branches (35 in holding)

Q2 2026

$566.4MAssets
$310.8MLoans
$503.2MDeposits
$61.1MEquity
Loan mix
87%RE $272.6M7%C&I $21.2M7%Consumer $21.1MQ2 2025Q2 2026
Deposit mix
75%Interest-bearing $377.8M25%Noninterest $125.4MQ2 2025Q2 2026

NIM

4.72%Q2 ’245.03%Q2 ’255.08%Q2 ’26+6%+6%

Non-interest income vs. expense

1.90%Q2 ’242.02%Q2 ’251.96%Q2 ’26+9%-3%

Market Position · Fort Smith, AR-OK · 2026 SOD (annual) · 8.4% share · #4 of 20 inst. · $0.5B of $6.0B

Executive Summary

  • Earnings: ROA of 1.55%, up 12 bps year over year; NIM at 3.62%.
  • Asset quality: problem loans at 0.20% of loans (-15 bps YoY), with net charge-offs at 0.10%.
  • Capital: tier 1 leverage ratio of 11.78%, up 2 bps from a year ago.
  • Funding: loans stand at 61.77% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.55%+12 bps YoY

Net Interest Margin (YTD, annualized)

3.62%+19 bps YoY

Efficiency Ratio (YTD, annualized)

47.69%-372 bps YoY

Tier 1 Leverage Ratio

11.78%+2 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.44%1.44%1.46%1.53%1.55%+12 bps
Return on Equity13.62%13.39%13.55%13.93%14.21%+59 bps
Net Interest Margin3.42%3.51%3.48%3.53%3.62%+19 bps
Efficiency Ratio51.41%51.31%50.69%47.78%47.69%-372 bps
Non-Interest Burden1.51%1.55%1.51%1.41%1.46%-5 bps
Growth
Asset Growth (YoY)1.11%1.93%3.55%4.40%4.54%+343 bps
Loan Growth (YoY)9.66%10.00%2.06%2.51%-1.21%-1,087 bps
Deposit Growth (YoY)0.47%1.49%2.64%4.00%4.34%+387 bps
Asset Quality
Nonperforming Loans / Loans0.35%0.36%0.24%0.28%0.20%-15 bps
Net Charge-Offs / Loans0.28%0.18%0.15%-0.02%0.10%-18 bps
Allowance / Loans1.39%1.44%1.44%1.47%1.51%+11 bps
Allowance Coverage of NPLs4.0x4.0x6.0x5.2x7.5x+3.6x
Capital
Tier 1 Leverage Ratio11.76%12.27%11.83%11.99%11.78%+2 bps
Total Risk-Based Capital11.76%12.27%11.83%11.99%11.78%+2 bps
Equity / Assets10.61%11.34%11.00%11.02%10.78%+18 bps
Liquidity & Funding
Loans / Deposits65.24%65.95%63.88%63.50%61.77%-347 bps
Liquid Assets / Assets14.73%14.07%14.90%16.76%17.32%+259 bps
CRE / Total Capitaln/a256%255%250%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

Citizens Bank & Trust Company

Van Buren, AR · Cert 8738 · Peer group: banks under $1B in assets (n=581-629) · First Bank Corp.

State charter, Fed member · FED · 1 affiliate bank · 9 branches (35 in holding)

Q2 2026

$566.4MAssets
$310.8MLoans
$503.2MDeposits
$61.1MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 92% of banks under $1B in assets (rank 54 of 629).
  • Widest gap: net charge-offs / loans trails 83% of banks under $1B in assets (rank 483 of 581).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.54%

Rank 137 of 629

Net Interest Margin

3.62%

Rank 286 of 629

Efficiency Ratio

47.69%

Rank 54 of 629

Equity / Assets

10.78%

Rank 307 of 629

Non-interest income vs. expense

$2.8M$11.1MINCOMEEXPENSE
Unfavorable gap of $8.2M · efficiency ratio beats 92% of banks under $1B in assets
Bank 47.69%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.54%0.60%1.01%1.45%Beats 78%137 / 629
Return on Equity14.26%5.38%9.30%13.28%Beats 80%125 / 629
Net Interest Margin3.62%3.03%3.54%4.05%Beats 55%286 / 629
Efficiency Ratio47.69%58.35%67.79%79.08%Beats 92%54 / 629
Asset Quality
Nonperforming Loans / Loans0.20%0.09%0.46%1.20%Beats 65%203 / 581
Net Charge-Offs / Loans0.11%n/a0.01%0.06%Beats 17%483 / 581
Capital
Tier 1 Capital Ratio11.78%11.24%13.84%18.77%Beats 31%435 / 629
Total Risk-Based Capital Ratio11.78%11.58%14.43%19.66%Beats 26%464 / 629
Equity / Assets10.78%9.09%10.65%13.80%Beats 51%307 / 629
Liquidity & Funding
Loans / Deposits61.77%67.24%80.90%93.48%19th pctl479 / 594
Loans / Assets54.87%53.31%67.71%78.15%27th pctl459 / 629
Brokered Deposits / Depositsn/aNot reported for this institution