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Georgia First Bank

Soperton, GA · Cert 889 · Soperton 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 GA3

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 GA (n=58 to 59). 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

37

Q2 2024Q2 2026peer median (50)

Asset Quality

71

Q2 2024Q2 2026peer median (50)

Profitability

67

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

54

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

Georgia First Bank

Soperton, GA · Cert 889 · Soperton Bancshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$290.8MAssets
$245.5MLoans
$259.5MDeposits
$29.5MEquity
Loan mix
80%RE $184.3M13%C&I $30.6M7%Consumer $15.4MQ2 2025Q2 2026
Deposit mix
82%Interest-bearing $212.1M18%Noninterest $47.4MQ2 2025Q2 2026

NIM

7.20%Q2 ’246.94%Q2 ’256.70%Q2 ’26+1%-5%

Non-interest income vs. expense

3.23%Q2 ’243.13%Q2 ’253.13%Q2 ’26-1%-1%

Executive Summary

  • Earnings: ROA of 1.54%, down 7 bps year over year; NIM at 4.77%.
  • Asset quality: problem loans at 0.07% of loans (-75 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 9.52%, up 29 bps from a year ago.
  • Funding: loans stand at 94.63% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.54%-7 bps YoY

Net Interest Margin (YTD, annualized)

4.77%-22 bps YoY

Efficiency Ratio (YTD, annualized)

59.85%+218 bps YoY

Tier 1 Leverage Ratio

9.52%+29 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.60%1.65%1.63%1.47%1.54%-7 bps
Return on Equity17.58%17.71%17.36%15.27%15.67%-191 bps
Net Interest Margin5.00%5.24%5.02%4.97%4.77%-22 bps
Efficiency Ratio57.67%57.02%57.21%59.37%59.85%+218 bps
Non-Interest Burden2.70%2.79%2.68%2.75%2.67%-3 bps
Growth
Asset Growth (YoY)24.66%21.52%20.29%16.21%13.91%-1,075 bps
Loan Growth (YoY)19.33%25.80%27.91%28.98%20.70%+137 bps
Deposit Growth (YoY)24.54%22.92%19.64%15.44%13.12%-1,142 bps
Asset Quality
Nonperforming Loans / Loans0.82%0.64%0.63%0.07%0.07%-75 bps
Net Charge-Offs / Loans0.05%0.19%0.17%-0.01%0.00%-5 bps
Allowance / Loans1.64%1.54%1.61%1.68%1.65%+1 bps
Allowance Coverage of NPLs2.0x2.4x2.6x23.7x22.0x+20.0x
Capital
Tier 1 Leverage Ratio9.23%9.86%9.76%9.67%9.52%+29 bps
Total Risk-Based Capital13.73%13.54%14.12%14.75%14.91%+118 bps
Equity / Assets9.42%9.81%9.61%9.65%10.14%+72 bps
Liquidity & Funding
Loans / Deposits88.69%94.76%90.46%87.41%94.63%+595 bps
Liquid Assets / Assets12.85%8.24%12.05%15.44%9.41%-343 bps
CRE / Total Capitaln/a274%273%281%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

Georgia First Bank

Soperton, GA · Cert 889 · Peer group: banks under $1B in assets in GA (n=58-59) · Soperton Bancshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$290.8MAssets
$245.5MLoans
$259.5MDeposits
$29.5MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 79% of banks under $1B in assets in GA (rank 13 of 58).
  • Widest gap: tier 1 capital ratio trails 64% of banks under $1B in assets in GA (rank 38 of 59).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.52%

Rank 27 of 59

Net Interest Margin

4.77%

Rank 13 of 59

Efficiency Ratio

59.85%

Rank 28 of 59

Equity / Assets

10.14%

Rank 37 of 59

Non-interest income vs. expense

$1.4M$9.7MINCOMEEXPENSE
Unfavorable gap of $8.3M · efficiency ratio beats 54% of banks under $1B in assets in GA
Bank 59.85%Peer median 60.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.52%0.94%1.46%1.76%Beats 54%27 / 59
Return on Equity14.96%7.92%11.60%15.10%Beats 69%18 / 59
Net Interest Margin4.77%3.66%4.24%4.75%Beats 78%13 / 59
Efficiency Ratio59.85%51.87%60.25%70.24%Beats 54%28 / 59
Asset Quality
Nonperforming Loans / Loans0.07%0.10%0.36%0.89%Beats 79%13 / 58
Net Charge-Offs / Loans0.00%0.00%0.02%0.05%Beats 62%23 / 58
Capital
Tier 1 Capital Ratio13.65%11.93%15.65%21.05%Beats 36%38 / 59
Total Risk-Based Capital Ratio14.91%12.05%15.77%22.26%Beats 37%37 / 59
Equity / Assets10.14%9.10%11.51%14.32%Beats 37%37 / 59
Liquidity & Funding
Loans / Deposits94.63%59.62%72.81%85.44%88th pctl7 / 58
Loans / Assets84.45%49.55%64.39%73.73%97th pctl2 / 59
Brokered Deposits / Depositsn/aNot reported for this institution