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Bank of Columbia

Columbia, KY · Cert 8775 · Columbia Bancshares Inc.

State charter, non-member · FDIC · 3 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 KY3

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 KY (n=69). 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

13

Q2 2024Q2 2026peer median (50)

Asset Quality

66

Q2 2024Q2 2026peer median (50)

Profitability

90

Q2 2024Q2 2026peer median (50)

Liquidity

59

Q2 2024Q2 2026peer median

Efficiency

80

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

Bank of Columbia

Columbia, KY · Cert 8775 · Columbia Bancshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$231.1MAssets
$186.1MLoans
$209.2MDeposits
$20.4MEquity
Loan mix
84%RE $140.9M12%C&I $19.9M4%Consumer $7.3MQ3 2024Q2 2026
Deposit mix
74%Interest-bearing $154.5M26%Noninterest $54.7MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.78%, down 25 bps year over year; NIM at 4.37%.
  • Asset quality: problem loans at 0.19% of loans (+3 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 9.31%, down 9 bps from a year ago.
  • Funding: loans stand at 88.95% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.78%-25 bps YoY

Net Interest Margin (YTD, annualized)

4.37%-3 bps YoY

Efficiency Ratio (YTD, annualized)

53.19%+345 bps YoY

Tier 1 Leverage Ratio

9.31%-9 bps YoY

NIM

5.90%Q2 ’246.05%Q2 ’256.04%Q2 ’26+7%-1%

Non-interest income vs. expense

2.42%Q2 ’242.50%Q2 ’252.55%Q2 ’26-6%+14%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.69%1.71%1.91%2.03%1.94%1.91%1.80%1.78%-25 bps
Return on Equity20.57%20.81%23.00%24.22%23.00%22.58%21.01%20.58%-364 bps
Net Interest Margin4.14%4.09%4.42%4.39%4.45%4.38%4.33%4.37%-3 bps
Efficiency Ratio51.62%51.92%49.75%49.75%50.37%50.84%51.93%53.19%+345 bps
Non-Interest Burden1.89%1.90%1.94%1.87%1.97%1.96%2.02%2.13%+26 bps
Growth
Asset Growth (YoY)8.56%6.88%6.60%7.44%9.07%9.28%7.89%6.14%-129 bps
Loan Growth (YoY)9.71%7.77%5.22%5.67%7.43%8.69%7.92%4.51%-116 bps
Deposit Growth (YoY)8.57%11.29%8.20%6.84%5.80%5.37%7.41%5.62%-122 bps
Asset Quality
Nonperforming Loans / Loans0.18%0.14%0.08%0.16%0.91%1.15%0.90%0.19%+3 bps
Net Charge-Offs / Loans0.03%0.04%0.07%0.04%0.03%0.03%0.02%0.02%-2 bps
Allowance / Loans1.62%1.64%1.64%1.58%1.56%1.57%1.59%1.58%0 bps
Allowance Coverage of NPLs9.0x12.0x21.2x10.0x1.7x1.4x1.8x8.3x-1.7x
Capital
Tier 1 Leverage Ratio9.33%9.09%9.62%9.40%9.45%9.20%9.32%9.31%-9 bps
Total Risk-Based Capital9.33%9.09%9.62%9.40%9.45%9.20%9.32%9.31%-9 bps
Equity / Assets8.49%8.14%8.44%8.57%8.61%8.50%8.61%8.82%+25 bps
Liquidity & Funding
Loans / Deposits92.46%89.90%88.64%89.90%93.89%92.72%89.06%88.95%-95 bps
Liquid Assets / Assets0.86%3.17%4.29%3.50%3.71%4.33%4.91%5.20%+170 bps
CRE / Total Capitaln/an/an/an/a175.41%173.49%162.88%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

Bank of Columbia

Columbia, KY · Cert 8775 · Peer group: banks under $1B in assets in KY (n=69) · Columbia Bancshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$231.1MAssets
$186.1MLoans
$209.2MDeposits
$20.4MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 94% of banks under $1B in assets in KY (rank 4 of 69).
  • Widest gap: total risk-based capital ratio trails 96% of banks under $1B in assets in KY (rank 66 of 69).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.77%

Rank 6 of 69

Net Interest Margin

4.37%

Rank 10 of 69

Efficiency Ratio

53.19%

Rank 15 of 69

Equity / Assets

8.82%

Rank 48 of 69

Non-interest income vs. expense

$1.0M$6.0MINCOMEEXPENSE
Unfavorable gap of $5.0M · efficiency ratio beats 80% of banks under $1B in assets in KY
Bank 53.19%Peer median 63.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.77%0.83%1.18%1.44%Beats 91%6 / 69
Return on Equity20.10%7.64%11.70%15.70%Beats 94%4 / 69
Net Interest Margin4.37%3.45%3.75%3.96%Beats 86%10 / 69
Efficiency Ratio53.19%55.32%62.99%70.80%Beats 80%15 / 69
Asset Quality
Nonperforming Loans / Loans0.19%0.18%0.52%1.14%Beats 72%20 / 69
Net Charge-Offs / Loans0.01%0.01%0.02%0.06%Beats 59%29 / 69
Capital
Tier 1 Capital Ratio9.31%11.33%13.58%16.27%Beats 4%66 / 69
Total Risk-Based Capital Ratio9.31%11.55%14.43%17.27%Beats 4%66 / 69
Equity / Assets8.82%8.31%9.91%12.53%Beats 30%48 / 69
Liquidity & Funding
Loans / Deposits88.95%71.40%81.07%88.03%75th pctl17 / 69
Loans / Assets80.53%61.10%68.66%76.68%80th pctl14 / 69
Brokered Deposits / Depositsn/aNot reported for this institution