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Pentucket Bank

Haverhill, MA · Cert 90208 · River Run Bcorp MHC

SI · FDIC · 6 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B in assets in the Boston-Cambridge-Newton, MA-NH 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

Banks $1B-$10B in assets in the Boston-Cambridge-Newton, MA-NH area (n=27). 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

18

Q2 2024Q2 2026peer median (50)

Asset Quality

37

Q2 2024Q2 2026peer median (50)

Profitability

39

Q2 2024Q2 2026peer median (50)

Liquidity

90

Q2 2024Q2 2026peer median

Efficiency

7

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

Pentucket Bank

Haverhill, MA · Cert 90208 · River Run Bcorp MHC

SI · FDIC · 2 affiliate banks · 6 branches (26 in holding)

Q2 2026

$1.1BAssets
$899.8MLoans
$877.9MDeposits
$119.8MEquity
Loan mix
93%RE $828.0M6%C&I $57.1M0%Consumer $3.1MQ3 2024Q2 2026
Deposit mix
86%Interest-bearing $751.1M14%Noninterest $126.9MQ3 2024Q2 2026

Market Position · Boston-Cambridge-Newton, MA-NH · 2026 SOD (annual) · 0.2% share · #36 of 100 inst. · $0.9B of $580.3B

1.9% Essex
2.3% Rockingham

Executive Summary

  • Earnings: ROA of 0.74%, up 46 bps year over year; NIM at 2.57%.
  • Asset quality: problem loans at 0.79% of loans (+2 bps YoY), with net charge-offs at 0.04%.
  • Capital: tier 1 leverage ratio of 11.67%, up 33 bps from a year ago.
  • Funding: loans stand at 102.49% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.74%+46 bps YoY

Net Interest Margin (YTD, annualized)

2.57%+27 bps YoY

Efficiency Ratio (YTD, annualized)

84.38%-743 bps YoY

Tier 1 Leverage Ratio

11.67%+33 bps YoY

NIM

4.28%Q2 ’244.46%Q2 ’254.59%Q2 ’26+3%+12%

Non-interest income vs. expense

2.36%Q2 ’242.36%Q2 ’252.43%Q2 ’26+11%+1%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.39%10.32%0.04%0.28%0.35%10.35%10.37%0.74%+46 bps
Return on Equity3.92%3.22%0.39%2.77%3.46%3.47%3.57%7.04%+427 bps
Net Interest Margin2.17%2.17%2.22%2.30%2.34%2.37%2.52%2.57%+27 bps
Efficiency Ratio91.64%90.76%95.29%91.80%90.10%89.68%89.39%84.38%-743 bps
Non-Interest Burden1.96%1.94%2.11%2.09%2.09%2.09%2.22%2.12%+3 bps
Growth
Asset Growth (YoY)11.94%5.82%4.61%1.85%2.52%3.43%2.96%3.42%+158 bps
Loan Growth (YoY)11.44%7.12%4.98%1.61%3.76%3.66%3.86%3.79%+218 bps
Deposit Growth (YoY)0.26%1.94%6.63%9.07%4.83%4.97%2.47%2.17%-690 bps
Asset Quality
Nonperforming Loans / Loans0.69%0.73%0.88%0.77%0.70%0.71%0.74%0.79%+2 bps
Net Charge-Offs / Loans0.00%0.00%0.01%0.00%0.00%0.00%0.00%0.04%+3 bps
Allowance / Loans0.88%0.90%0.92%0.93%1.01%1.05%1.04%1.04%+12 bps
Allowance Coverage of NPLs1.3x1.2x1.0x1.2x1.5x1.5x1.4x1.3x+0.1x
Capital
Tier 1 Leverage Ratio11.40%11.34%11.31%11.34%11.37%11.29%11.44%11.67%+33 bps
Total Risk-Based Capital11.40%11.34%11.31%11.34%11.37%11.29%11.44%11.67%+33 bps
Equity / Assets10.04%9.90%10.01%10.12%10.14%10.37%10.50%10.69%+56 bps
Liquidity & Funding
Loans / Deposits103.16%103.34%100.93%100.89%102.11%102.05%102.29%102.49%+160 bps
Liquid Assets / Assets2.14%1.31%1.64%1.34%1.19%1.13%0.70%0.71%-62 bps
CRE / Total Capitaln/an/an/an/a329%329%321%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. 1 One-time gains made up most of net income in the marked periods.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Pentucket Bank

Haverhill, MA · Cert 90208 · Peer group: banks $1B-$10B in assets in the Boston-Cambridge-Newton, MA-NH area (n=27) · River Run Bcorp MHC

SI · FDIC · 2 affiliate banks · 6 branches (26 in holding)

Q2 2026

$1.1BAssets
$899.8MLoans
$877.9MDeposits
$119.8MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 44% of banks $1B-$10B in assets in the Boston-Cambridge-Newton, MA-NH area (rank 15 of 27).
  • Widest gap: total risk-based capital ratio trails 93% of banks $1B-$10B in assets in the Boston-Cambridge-Newton, MA-NH area (rank 25 of 27).
  • Overall: at or above the peer median on 0 of 9 directional measures.

Return on Assets

0.74%

Rank 17 of 27

Net Interest Margin

2.57%

Rank 17 of 27

Efficiency Ratio

84.38%

Rank 26 of 27

Equity / Assets

10.69%

Rank 17 of 27

Non-interest income vs. expense

$3.5M$27.3MINCOMEEXPENSE
Unfavorable gap of $23.8M · efficiency ratio beats 7% of banks $1B-$10B in assets in the Boston-Cambridge-Newton, MA-NH area
Bank 84.38%Peer median 68.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.74%0.48%0.78%0.99%Beats 37%17 / 27
Return on Equity6.90%5.50%7.06%8.20%Beats 44%15 / 27
Net Interest Margin2.57%2.49%2.70%3.34%Beats 37%17 / 27
Efficiency Ratio84.38%59.27%68.19%75.85%Beats 7%26 / 27
Asset Quality
Nonperforming Loans / Loans0.79%0.20%0.58%1.15%Beats 37%18 / 27
Net Charge-Offs / Loans0.02%0.00%0.01%0.05%Beats 37%18 / 27
Capital
Tier 1 Capital Ratio11.67%13.21%14.69%16.81%Beats 11%24 / 27
Total Risk-Based Capital Ratio11.67%13.71%15.43%18.07%Beats 7%25 / 27
Equity / Assets10.69%9.62%11.14%13.14%Beats 37%17 / 27
Liquidity & Funding
Loans / Deposits102.49%91.42%101.19%107.11%52nd pctl13 / 27
Loans / Assets80.25%75.31%80.56%83.39%44th pctl15 / 27
Brokered Deposits / Depositsn/aNot reported for this institution