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Union Bank & Trust Company

Livingston, TN · Cert 9179 · Overton Financial Services Inc.

State charter, non-member · FDIC · 1 branch

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

49

Q2 2024Q2 2026peer median (50)

Asset Quality

19

Q2 2024Q2 2026peer median (50)

Profitability

84

Q2 2024Q2 2026peer median (50)

Liquidity

97

Q2 2024Q2 2026peer median

Efficiency

62

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

Union Bank & Trust Company

Livingston, TN · Cert 9179 · Overton Financial Services Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$98.1MAssets
$67.9MLoans
$85.0MDeposits
$12.5MEquity
Loan mix
88%RE $57.4M5%C&I $3.4M7%Consumer $4.7MQ3 2024Q2 2026
Deposit mix
69%Interest-bearing $58.6M31%Noninterest $26.4MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.70%, up 18 bps year over year; NIM at 5.03%.
  • Asset quality: problem loans at 2.63% of loans (+205 bps YoY), with net charge-offs at 0.05%.
  • Capital: tier 1 leverage ratio of 12.87%, down 30 bps from a year ago.
  • Funding: loans stand at 79.85% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.70%+18 bps YoY

Net Interest Margin (YTD, annualized)

5.03%-6 bps YoY

Efficiency Ratio (YTD, annualized)

63.56%+688 bps YoY

Tier 1 Leverage Ratio

12.87%-30 bps YoY

NIM

5.66%Q2 ’245.96%Q2 ’255.88%Q2 ’26+8%-1%

Non-interest income vs. expense

3.00%Q2 ’243.06%Q2 ’253.29%Q2 ’260%+14%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.42%1.50%1.52%1.52%1.43%1.60%1.82%1.70%+18 bps
Return on Equity11.93%12.43%12.37%12.25%11.32%12.31%13.82%12.99%+73 bps
Net Interest Margin4.79%4.79%5.04%5.10%5.25%5.24%5.09%5.03%-6 bps
Efficiency Ratio59.49%59.96%56.39%56.68%56.92%58.05%64.76%63.56%+688 bps
Non-Interest Burden2.69%2.75%2.67%2.76%2.86%2.93%3.28%3.15%+39 bps
Growth
Asset Growth (YoY)0.10%-4.56%2.19%2.07%-1.75%0.86%2.42%1.04%-103 bps
Loan Growth (YoY)-0.02%0.87%2.10%2.12%7.10%8.47%-0.46%1.59%-53 bps
Deposit Growth (YoY)-1.65%-5.80%2.84%0.51%-3.17%-0.87%1.96%0.87%+37 bps
Asset Quality
Nonperforming Loans / Loans1.06%0.74%0.53%0.59%0.65%2.47%2.59%2.63%+205 bps
Net Charge-Offs / Loans1.60%1.39%0.12%0.04%0.07%0.04%-0.03%0.05%+1 bps
Allowance / Loans1.95%1.69%1.76%1.93%2.10%1.90%1.85%1.79%-13 bps
Allowance Coverage of NPLs1.8x2.3x3.3x3.3x3.2x0.8x0.7x0.7x-2.6x
Capital
Tier 1 Leverage Ratio13.62%13.84%12.97%13.17%13.71%14.30%12.73%12.87%-30 bps
Total Risk-Based Capital13.62%13.84%12.97%13.17%13.71%14.30%12.73%12.87%-30 bps
Equity / Assets12.26%12.63%12.02%12.54%13.48%14.12%12.32%12.75%+21 bps
Liquidity & Funding
Loans / Deposits77.47%78.58%79.42%79.29%85.69%85.99%77.54%79.85%+56 bps
Liquid Assets / Assets2.14%4.36%2.83%5.77%4.57%5.66%13.77%12.50%+672 bps
CRE / Total Capitaln/an/an/an/a65.45%59.59%57.03%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

Union Bank & Trust Company

Livingston, TN · Cert 9179 · Peer group: banks under $1B in assets (n=581-629) · Overton Financial Services Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$98.1MAssets
$67.9MLoans
$85.0MDeposits
$12.5MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 96% of banks under $1B in assets (rank 24 of 629).
  • Widest gap: nonperforming loans / loans trails 91% of banks under $1B in assets (rank 532 of 581).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.68%

Rank 117 of 629

Net Interest Margin

5.03%

Rank 24 of 629

Efficiency Ratio

63.56%

Rank 239 of 629

Equity / Assets

12.75%

Rank 195 of 629

Non-interest income vs. expense

$0.1M$3.3MINCOMEEXPENSE
Unfavorable gap of $3.2M · efficiency ratio beats 62% of banks under $1B in assets
Bank 63.56%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.68%0.60%1.01%1.45%Beats 81%117 / 629
Return on Equity13.20%5.38%9.30%13.28%Beats 74%161 / 629
Net Interest Margin5.03%3.03%3.54%4.05%Beats 96%24 / 629
Efficiency Ratio63.56%58.35%67.79%79.08%Beats 62%239 / 629
Asset Quality
Nonperforming Loans / Loans2.63%0.09%0.46%1.20%Beats 9%532 / 581
Net Charge-Offs / Loans0.05%n/a0.01%0.06%Beats 28%419 / 581
Capital
Tier 1 Capital Ratio12.87%11.24%13.84%18.77%Beats 41%368 / 629
Total Risk-Based Capital Ratio12.87%11.58%14.43%19.66%Beats 37%397 / 629
Equity / Assets12.75%9.09%10.65%13.80%Beats 69%195 / 629
Liquidity & Funding
Loans / Deposits79.85%67.24%80.90%93.48%49th pctl302 / 594
Loans / Assets69.22%53.31%67.71%78.15%54th pctl290 / 629
Brokered Deposits / Depositsn/aNot reported for this institution