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First Bank of Ohio

Tiffin, OH · Cert 9450 · Tonti Financial Corp.

State charter, non-member · FDIC · 5 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in OH3

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 in OH (n=68 to 71). 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

94

Q2 2024Q2 2026peer median (50)

Asset Quality

26

Q2 2024Q2 2026peer median (50)

Profitability

72

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

96

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

First Bank of Ohio

Tiffin, OH · Cert 9450 · Tonti Financial Corp.

State charter, non-member · FDIC · 5 branches

Q2 2026

$278.4MAssets
$195.1MLoans
$176.2MDeposits
$100.3MEquity
Loan mix
0%RE $0.0M0%C&I $0.0M100%Consumer $197.8MQ2 2025Q2 2026
Deposit mix
95%Interest-bearing $166.8M5%Noninterest $9.4MQ2 2025Q2 2026

NIM

7.79%Q2 ’248.12%Q2 ’257.55%Q2 ’26+15%-4%

Non-interest income vs. expense

2.03%Q2 ’242.18%Q2 ’252.40%Q2 ’26+4%+10%

Executive Summary

  • Earnings: ROA of 1.96%, up 12 bps year over year; NIM at 5.35%.
  • Asset quality: problem loans at 0.26% of loans (+2 bps YoY), with net charge-offs at 1.47%.
  • Capital: tier 1 leverage ratio of 35.51%, up 205 bps from a year ago.
  • Funding: loans stand at 110.71% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.96%+12 bps YoY

Net Interest Margin (YTD, annualized)

5.35%-23 bps YoY

Efficiency Ratio (YTD, annualized)

43.07%+545 bps YoY

Tier 1 Leverage Ratio

35.51%+205 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.83%1.82%2.07%1.86%1.96%+12 bps
Return on Equity5.63%5.59%6.36%5.54%5.70%+6 bps
Net Interest Margin5.58%5.48%5.33%5.26%5.35%-23 bps
Efficiency Ratio37.62%38.48%38.62%43.49%43.07%+545 bps
Non-Interest Burden1.97%1.98%1.93%2.16%2.18%+21 bps
Growth
Asset Growth (YoY)-9.89%-4.99%2.77%-1.35%-1.18%+871 bps
Loan Growth (YoY)-12.96%-13.32%-12.88%-12.50%-12.03%+93 bps
Deposit Growth (YoY)-16.16%-8.92%1.49%-4.49%-4.69%+1,146 bps
Asset Quality
Nonperforming Loans / Loans0.24%0.20%0.28%0.27%0.26%+2 bps
Net Charge-Offs / Loans1.37%1.40%1.39%1.64%1.47%+10 bps
Allowance / Loans3.00%3.15%3.04%3.06%3.03%+3 bps
Allowance Coverage of NPLs12.3x15.5x10.8x11.2x11.7x-0.6x
Capital
Tier 1 Leverage Ratio33.47%33.28%32.53%33.77%35.51%+205 bps
Total Risk-Based Capital33.47%33.28%32.53%33.77%35.51%+205 bps
Equity / Assets33.69%32.44%32.69%34.42%36.03%+234 bps
Liquidity & Funding
Loans / Deposits119.95%108.42%103.27%106.38%110.71%-924 bps
Liquid Assets / Assets4.53%3.93%3.25%3.15%3.02%-151 bps
CRE / Total Capitaln/a0.00%0.00%0.00%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

First Bank of Ohio

Tiffin, OH · Cert 9450 · Peer group: banks under $1B in assets in OH (n=68-71) · Tonti Financial Corp.

State charter, non-member · FDIC · 5 branches

Q2 2026

$278.4MAssets
$195.1MLoans
$176.2MDeposits
$100.3MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 99% of banks under $1B in assets in OH (rank 1 of 71).
  • Widest gap: net charge-offs / loans trails 99% of banks under $1B in assets in OH (rank 68 of 68).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

2.02%

Rank 6 of 71

Net Interest Margin

5.35%

Rank 1 of 71

Efficiency Ratio

43.07%

Rank 4 of 71

Equity / Assets

36.03%

Rank 4 of 71

Non-interest income vs. expense

$0.6M$6.8MINCOMEEXPENSE
Unfavorable gap of $6.2M · efficiency ratio beats 96% of banks under $1B in assets in OH
Bank 43.07%Peer median 70.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.02%0.62%1.02%1.39%Beats 92%6 / 71
Return on Equity5.62%5.62%10.07%13.60%Beats 24%54 / 71
Net Interest Margin5.35%2.93%3.56%4.07%Beats 99%1 / 71
Efficiency Ratio43.07%55.94%70.77%78.80%Beats 96%4 / 71
Asset Quality
Nonperforming Loans / Loans0.26%0.08%0.27%0.97%Beats 51%34 / 68
Net Charge-Offs / Loans1.63%n/a0.00%0.05%Beats 1%68 / 68
Capital
Tier 1 Capital Ratio35.51%11.18%13.77%20.34%Beats 94%4 / 71
Total Risk-Based Capital Ratio35.51%12.08%14.34%21.24%Beats 94%4 / 71
Equity / Assets36.03%8.41%10.74%13.32%Beats 94%4 / 71
Liquidity & Funding
Loans / Deposits110.71%64.48%76.81%87.49%96th pctl3 / 68
Loans / Assets70.06%55.33%65.58%72.51%62nd pctl27 / 71
Brokered Deposits / Depositsn/aNot reported for this institution