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Tioga State Bank, N.A.

Spencer, NY · Cert 9410 · TSB Services Inc.

National charter · OCC · 10 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

69

Q2 2024Q2 2026peer median (50)

Asset Quality

36

Q2 2024Q2 2026peer median (50)

Profitability

68

Q2 2024Q2 2026peer median (50)

Liquidity

76

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

Tioga State Bank, N.A.

Spencer, NY · Cert 9410 · TSB Services Inc.

National charter · OCC · 10 branches

Q2 2026

$625.2MAssets
$393.3MLoans
$538.1MDeposits
$66.4MEquity
Loan mix
88%RE $337.2M10%C&I $39.8M1%Consumer $4.6MQ2 2025Q2 2026
Deposit mix
69%Interest-bearing $369.3M31%Noninterest $168.8MQ2 2025Q2 2026

NIM

4.63%Q2 ’244.88%Q2 ’254.93%Q2 ’26+12%0%

Non-interest income vs. expense

3.05%Q2 ’243.43%Q2 ’253.10%Q2 ’26+10%-11%

Market Position · Binghamton, NY · 2026 SOD (annual) · 12.1% share · #3 of 9 inst. · $0.5B of $4.1B

46.8% Tioga
6.4% Broome
1.6% Tompkins

Executive Summary

  • Earnings: ROA of 1.31%, up 58 bps year over year; NIM at 3.89%.
  • Asset quality: problem loans at 1.00% of loans (+25 bps YoY), with net charge-offs at 0.04%.
  • Capital: tier 1 leverage ratio of 11.38%, down 41 bps from a year ago.
  • Funding: loans stand at 73.09% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.31%+58 bps YoY

Net Interest Margin (YTD, annualized)

3.89%-2 bps YoY

Efficiency Ratio (YTD, annualized)

66.63%-640 bps YoY

Tier 1 Leverage Ratio

11.38%-41 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.73%0.89%0.98%1.29%1.31%+58 bps
Return on Equity6.86%8.31%9.22%12.54%12.59%+573 bps
Net Interest Margin3.91%3.94%3.81%3.85%3.89%-2 bps
Efficiency Ratio73.03%71.16%69.38%67.32%66.63%-640 bps
Non-Interest Burden2.64%2.58%2.41%2.33%2.34%-30 bps
Growth
Asset Growth (YoY)-2.39%0.86%9.04%10.49%8.77%+1,116 bps
Loan Growth (YoY)-1.38%1.38%1.95%2.33%5.73%+710 bps
Deposit Growth (YoY)-1.24%2.84%12.39%9.11%6.92%+816 bps
Asset Quality
Nonperforming Loans / Loans0.75%0.67%0.76%0.88%1.00%+25 bps
Net Charge-Offs / Loans0.65%0.42%0.32%0.02%0.04%-62 bps
Allowance / Loans1.67%1.71%1.70%1.69%1.63%-4 bps
Allowance Coverage of NPLs2.2x2.6x2.2x1.9x1.6x-0.6x
Capital
Tier 1 Leverage Ratio11.79%11.98%11.27%11.26%11.38%-41 bps
Total Risk-Based Capital20.96%21.23%20.83%21.40%21.22%+26 bps
Equity / Assets10.68%10.96%10.46%10.09%10.63%-5 bps
Liquidity & Funding
Loans / Deposits73.92%74.22%73.01%68.90%73.09%-82 bps
Liquid Assets / Assets3.39%4.54%4.48%7.37%1.47%-191 bps
CRE / Total Capitaln/a184.43%184.10%180.79%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

Tioga State Bank, N.A.

Spencer, NY · Cert 9410 · Peer group: banks under $1B in assets (n=581-629) · TSB Services Inc.

National charter · OCC · 10 branches

Q2 2026

$625.2MAssets
$393.3MLoans
$538.1MDeposits
$66.4MEquity

Executive Summary

  • Strongest standing: total risk-based capital ratio outperforms 79% of banks under $1B in assets (rank 132 of 629).
  • Widest gap: nonperforming loans / loans trails 70% of banks under $1B in assets (rank 407 of 581).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

1.31%

Rank 203 of 629

Net Interest Margin

3.89%

Rank 199 of 629

Efficiency Ratio

66.63%

Rank 291 of 629

Equity / Assets

10.63%

Rank 317 of 629

Non-interest income vs. expense

$4.9M$19.8MINCOMEEXPENSE
Unfavorable gap of $15.0M · efficiency ratio beats 54% of banks under $1B in assets
Bank 66.63%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.31%0.60%1.01%1.45%Beats 68%203 / 629
Return on Equity12.30%5.38%9.30%13.28%Beats 69%193 / 629
Net Interest Margin3.89%3.03%3.54%4.05%Beats 68%199 / 629
Efficiency Ratio66.63%58.35%67.79%79.08%Beats 54%291 / 629
Asset Quality
Nonperforming Loans / Loans1.00%0.09%0.46%1.20%Beats 30%407 / 581
Net Charge-Offs / Loans0.02%n/a0.01%0.06%Beats 42%339 / 581
Capital
Tier 1 Capital Ratio19.96%11.24%13.84%18.77%Beats 78%140 / 629
Total Risk-Based Capital Ratio21.22%11.58%14.43%19.66%Beats 79%132 / 629
Equity / Assets10.63%9.09%10.65%13.80%Beats 50%317 / 629
Liquidity & Funding
Loans / Deposits73.09%67.24%80.90%93.48%35th pctl388 / 594
Loans / Assets62.91%53.31%67.71%78.15%41st pctl372 / 629
Brokered Deposits / Depositsn/aNot reported for this institution