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Bank of Cattaraugus

Cattaraugus, NY · Cert 9406

State charter, Fed member · FED · 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

67

Q2 2024Q2 2026peer median (50)

Asset Quality

63

Q2 2024Q2 2026peer median (50)

Profitability

68

Q2 2024Q2 2026peer median (50)

Liquidity

50

Q2 2024Q2 2026peer median

Efficiency

26

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 Cattaraugus

Cattaraugus, NY · Cert 9406

State charter, Fed member · FED · 1 branch

Q2 2026

$31.0MAssets
$17.8MLoans
$27.4MDeposits
$3.5MEquity
Loan mix
69%RE $11.8M14%C&I $2.4M16%Consumer $2.8MQ2 2025Q2 2026
Deposit mix
56%Interest-bearing $15.5M44%Noninterest $11.9MQ2 2025Q2 2026

NIM

5.61%Q2 ’245.67%Q2 ’255.66%Q2 ’26+1%-1%

Non-interest income vs. expense

3.99%Q2 ’244.18%Q2 ’254.32%Q2 ’26+5%+3%

Executive Summary

  • Earnings: ROA of 1.10%, down 18 bps year over year; NIM at 5.20%.
  • Asset quality: problem loans at 1.16% of loans (-11 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 10.32%, up 24 bps from a year ago.
  • Funding: loans stand at 64.78% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.10%-18 bps YoY

Net Interest Margin (YTD, annualized)

5.20%-3 bps YoY

Efficiency Ratio (YTD, annualized)

78.69%+285 bps YoY

Tier 1 Leverage Ratio

10.32%+24 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.27%1.12%0.82%1.15%1.10%-18 bps
Return on Equity11.86%10.54%7.48%10.57%9.97%-189 bps
Net Interest Margin5.23%6.02%5.43%5.50%5.20%-3 bps
Efficiency Ratio75.84%78.36%84.99%77.25%78.69%+285 bps
Non-Interest Burden3.90%4.64%4.57%4.18%4.03%+13 bps
Growth
Asset Growth (YoY)-0.65%7.99%4.48%3.27%7.47%+811 bps
Loan Growth (YoY)10.05%11.61%4.10%1.17%7.56%-249 bps
Deposit Growth (YoY)-1.66%7.93%4.56%2.71%7.50%+916 bps
Asset Quality
Nonperforming Loans / Loans1.27%1.47%0.81%0.66%1.16%-11 bps
Net Charge-Offs / Loans-0.01%-0.01%-0.01%0.00%0.00%+1 bps
Allowance / Loans1.25%1.21%1.25%1.25%1.22%-3 bps
Allowance Coverage of NPLs1.0x0.8x1.5x1.9x1.1x+0.1x
Capital
Tier 1 Leverage Ratio10.08%11.95%10.59%11.19%10.32%+24 bps
Total Risk-Based Capital18.51%18.42%18.49%19.00%18.48%-4 bps
Equity / Assets11.34%10.35%12.18%9.79%11.28%-7 bps
Liquidity & Funding
Loans / Deposits64.74%58.96%70.99%54.22%64.78%+4 bps
Liquid Assets / Assets35.05%39.60%31.31%45.05%31.86%-320 bps
CRE / Total Capitaln/a276%265%247%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 Cattaraugus

Cattaraugus, NY · Cert 9406 · Peer group: banks under $1B in assets (n=581-629)

State charter, Fed member · FED · 1 branch

Q2 2026

$31.0MAssets
$17.8MLoans
$27.4MDeposits
$3.5MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets (rank 158 of 581).
  • Widest gap: nonperforming loans / loans trails 74% of banks under $1B in assets (rank 431 of 581).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

1.10%

Rank 281 of 629

Net Interest Margin

5.20%

Rank 16 of 629

Efficiency Ratio

78.69%

Rank 468 of 629

Equity / Assets

11.28%

Rank 269 of 629

Non-interest income vs. expense

$0.1M$1.5MINCOMEEXPENSE
Unfavorable gap of $1.4M · efficiency ratio beats 26% of banks under $1B in assets
Bank 78.69%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.10%0.60%1.01%1.45%Beats 55%281 / 629
Return on Equity9.73%5.38%9.30%13.28%Beats 52%299 / 629
Net Interest Margin5.20%3.03%3.54%4.05%Beats 97%16 / 629
Efficiency Ratio78.69%58.35%67.79%79.08%Beats 26%468 / 629
Asset Quality
Nonperforming Loans / Loans1.16%0.09%0.46%1.20%Beats 26%431 / 581
Net Charge-Offs / Loans0.00%n/a0.01%0.06%Beats 100%158 / 581
Capital
Tier 1 Capital Ratio17.39%11.24%13.84%18.77%Beats 71%182 / 629
Total Risk-Based Capital Ratio18.48%11.58%14.43%19.66%Beats 72%179 / 629
Equity / Assets11.28%9.09%10.65%13.80%Beats 57%269 / 629
Liquidity & Funding
Loans / Deposits64.78%67.24%80.90%93.48%23rd pctl457 / 594
Loans / Assets57.38%53.31%67.71%78.15%31st pctl436 / 629
Brokered Deposits / Depositsn/aNot reported for this institution