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Wayne County Bank

Waynesboro, TN · Cert 9168 · Wayne County Bancshares Inc.

State charter, Fed member · FED · 8 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

54

Q2 2024Q2 2026peer median (50)

Asset Quality

30

Q2 2024Q2 2026peer median (50)

Profitability

78

Q2 2024Q2 2026peer median (50)

Liquidity

89

Q2 2024Q2 2026peer median

Efficiency

93

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

Wayne County Bank

Waynesboro, TN · Cert 9168 · Wayne County Bancshares Inc.

State charter, Fed member · FED · 8 branches

Q2 2026

$595.1MAssets
$421.9MLoans
$507.1MDeposits
$77.8MEquity
Loan mix
78%RE $315.9M14%C&I $56.1M8%Consumer $31.1MQ3 2024Q2 2026
Deposit mix
81%Interest-bearing $411.6M19%Noninterest $95.4MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.82%, up 14 bps year over year; NIM at 3.98%.
  • Asset quality: problem loans at 0.72% of loans (-3 bps YoY), with net charge-offs at 0.08%.
  • Capital: tier 1 leverage ratio of 13.58%, up 74 bps from a year ago.
  • Funding: loans stand at 83.20% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.82%+14 bps YoY

Net Interest Margin (YTD, annualized)

3.98%+19 bps YoY

Efficiency Ratio (YTD, annualized)

45.27%-127 bps YoY

Tier 1 Leverage Ratio

13.58%+74 bps YoY

NIM

6.43%Q2 ’246.31%Q2 ’256.18%Q2 ’26-4%+5%

Non-interest income vs. expense

2.22%Q2 ’242.05%Q2 ’252.10%Q2 ’26-16%0%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.58%1.60%1.62%1.67%1.74%1.74%1.81%1.82%+14 bps
Return on Equity12.68%12.89%13.28%13.77%14.21%14.07%14.09%14.03%+26 bps
Net Interest Margin3.91%3.78%3.76%3.80%3.85%3.87%4.08%3.98%+19 bps
Efficiency Ratio49.01%48.81%47.98%46.54%45.19%45.53%45.27%45.27%-127 bps
Non-Interest Burden1.66%1.58%1.50%1.45%1.41%1.45%1.53%1.44%0 bps
Growth
Asset Growth (YoY)14.87%14.70%13.53%13.56%8.59%7.47%6.80%4.99%-857 bps
Loan Growth (YoY)12.92%13.70%13.11%14.18%13.72%11.97%9.15%4.07%-1,011 bps
Deposit Growth (YoY)13.37%13.96%12.61%12.72%8.57%6.89%6.09%3.90%-881 bps
Asset Quality
Nonperforming Loans / Loans0.83%0.78%0.89%0.74%0.63%0.66%0.71%0.72%-3 bps
Net Charge-Offs / Loans-0.01%0.01%0.04%0.01%0.05%0.06%0.18%0.08%+7 bps
Allowance / Loans1.21%1.18%1.19%1.16%1.17%1.14%1.15%1.19%+2 bps
Allowance Coverage of NPLs1.5x1.5x1.3x1.6x1.9x1.7x1.6x1.7x+0.1x
Capital
Tier 1 Leverage Ratio13.23%12.82%12.79%12.84%13.07%13.17%13.52%13.58%+74 bps
Total Risk-Based Capital13.23%12.82%12.79%12.84%13.07%13.17%13.52%13.58%+74 bps
Equity / Assets12.38%12.08%12.32%12.06%12.60%12.72%13.00%13.08%+102 bps
Liquidity & Funding
Loans / Deposits81.28%82.21%82.53%83.07%85.13%86.12%84.91%83.20%+14 bps
Liquid Assets / Assets2.19%2.36%2.64%2.88%3.17%3.64%3.88%4.06%+119 bps
CRE / Total Capitaln/an/an/an/a207%216%194.89%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

Wayne County Bank

Waynesboro, TN · Cert 9168 · Peer group: banks under $1B in assets (n=581-629) · Wayne County Bancshares Inc.

State charter, Fed member · FED · 8 branches

Q2 2026

$595.1MAssets
$421.9MLoans
$507.1MDeposits
$77.8MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 93% of banks under $1B in assets (rank 42 of 629).
  • Widest gap: net charge-offs / loans trails 78% of banks under $1B in assets (rank 455 of 581).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.79%

Rank 96 of 629

Net Interest Margin

3.98%

Rank 171 of 629

Efficiency Ratio

45.27%

Rank 42 of 629

Equity / Assets

13.08%

Rank 184 of 629

Non-interest income vs. expense

$3.9M$12.3MINCOMEEXPENSE
Unfavorable gap of $8.5M · efficiency ratio beats 93% of banks under $1B in assets
Bank 45.27%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.79%0.60%1.01%1.45%Beats 85%96 / 629
Return on Equity13.66%5.38%9.30%13.28%Beats 77%143 / 629
Net Interest Margin3.98%3.03%3.54%4.05%Beats 73%171 / 629
Efficiency Ratio45.27%58.35%67.79%79.08%Beats 93%42 / 629
Asset Quality
Nonperforming Loans / Loans0.72%0.09%0.46%1.20%Beats 38%363 / 581
Net Charge-Offs / Loans0.08%n/a0.01%0.06%Beats 22%455 / 581
Capital
Tier 1 Capital Ratio13.58%11.24%13.84%18.77%Beats 48%328 / 629
Total Risk-Based Capital Ratio13.58%11.58%14.43%19.66%Beats 43%357 / 629
Equity / Assets13.08%9.09%10.65%13.80%Beats 71%184 / 629
Liquidity & Funding
Loans / Deposits83.20%67.24%80.90%93.48%53rd pctl281 / 594
Loans / Assets70.89%53.31%67.71%78.15%56th pctl275 / 629
Brokered Deposits / Depositsn/aNot reported for this institution