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Jefferson Security Bank

Shepherdstown, WV · Cert 9997 · JSB Financial Inc.

State charter, non-member · FDIC · 6 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

32

Q2 2024Q2 2026peer median (50)

Asset Quality

69

Q2 2024Q2 2026peer median (50)

Profitability

56

Q2 2024Q2 2026peer median (50)

Liquidity

97

Q2 2024Q2 2026peer median

Efficiency

60

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

Jefferson Security Bank

Shepherdstown, WV · Cert 9997 · JSB Financial Inc.

State charter, non-member · FDIC · 6 branches

Q2 2026

$566.1MAssets
$416.4MLoans
$522.5MDeposits
$39.1MEquity
Loan mix
97%RE $397.3M2%C&I $7.7M1%Consumer $4.5MQ2 2025Q2 2026
Deposit mix
73%Interest-bearing $379.6M27%Noninterest $142.9MQ2 2025Q2 2026

NIM

4.24%Q2 ’244.57%Q2 ’254.91%Q2 ’26+12%+23%

Non-interest income vs. expense

2.03%Q2 ’242.22%Q2 ’252.40%Q2 ’26+12%+8%

Market Position · Washington-Arlington-Alexandria, DC-VA-MD-WV · 2026 SOD (annual) · 0.1% share · #45 of 71 inst. · $0.3B of $301.4B

23.3% Jefferson
9.0% Berkeley
0.2% Washington

Executive Summary

  • Earnings: ROA of 1.01%, up 35 bps year over year; NIM at 3.28%.
  • Asset quality: problem loans at 0.01% of loans (-2 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 8.39%, up 51 bps from a year ago.
  • Funding: loans stand at 79.70% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.01%+35 bps YoY

Net Interest Margin (YTD, annualized)

3.28%+62 bps YoY

Efficiency Ratio (YTD, annualized)

64.24%-797 bps YoY

Tier 1 Leverage Ratio

8.39%+51 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.66%0.72%0.79%0.83%1.01%+35 bps
Return on Equity11.46%12.35%13.15%12.83%15.26%+380 bps
Net Interest Margin2.66%2.73%2.77%3.11%3.28%+62 bps
Efficiency Ratio72.21%69.83%67.62%68.07%64.24%-797 bps
Non-Interest Burden1.80%1.78%1.74%1.98%1.94%+14 bps
Growth
Asset Growth (YoY)1.79%-3.91%4.72%6.11%2.62%+83 bps
Loan Growth (YoY)4.58%4.69%6.25%6.15%5.34%+76 bps
Deposit Growth (YoY)7.37%-0.29%4.89%6.51%3.85%-352 bps
Asset Quality
Nonperforming Loans / Loans0.03%0.07%0.07%0.08%0.01%-2 bps
Net Charge-Offs / Loans0.04%0.02%0.02%0.00%0.01%-3 bps
Allowance / Loans1.05%1.07%1.08%1.10%1.12%+7 bps
Allowance Coverage of NPLs38.7x14.6x15.3x14.5x116.2x+77.5x
Capital
Tier 1 Leverage Ratio7.89%8.02%8.12%8.12%8.39%+51 bps
Total Risk-Based Capital13.88%13.70%13.91%13.80%14.22%+34 bps
Equity / Assets5.93%6.18%6.50%6.46%6.90%+97 bps
Liquidity & Funding
Loans / Deposits78.57%77.63%78.25%76.71%79.70%+112 bps
Liquid Assets / Assets13.62%13.51%13.64%14.98%13.10%-52 bps
CRE / Total Capitaln/a287%284%291%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

Jefferson Security Bank

Shepherdstown, WV · Cert 9997 · Peer group: banks under $1B in assets (n=581-629) · JSB Financial Inc.

State charter, non-member · FDIC · 6 branches

Q2 2026

$566.1MAssets
$416.4MLoans
$522.5MDeposits
$39.1MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 85% of banks under $1B in assets (rank 87 of 581).
  • Widest gap: equity / assets trails 95% of banks under $1B in assets (rank 597 of 629).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.02%

Rank 312 of 629

Net Interest Margin

3.28%

Rank 400 of 629

Efficiency Ratio

64.24%

Rank 250 of 629

Equity / Assets

6.90%

Rank 597 of 629

Non-interest income vs. expense

$2.6M$13.8MINCOMEEXPENSE
Unfavorable gap of $11.2M · efficiency ratio beats 60% of banks under $1B in assets
Bank 64.24%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.02%0.60%1.01%1.45%Beats 50%312 / 629
Return on Equity14.70%5.38%9.30%13.28%Beats 82%116 / 629
Net Interest Margin3.28%3.03%3.54%4.05%Beats 36%400 / 629
Efficiency Ratio64.24%58.35%67.79%79.08%Beats 60%250 / 629
Asset Quality
Nonperforming Loans / Loans0.01%0.09%0.46%1.20%Beats 85%87 / 581
Net Charge-Offs / Loans0.01%n/a0.01%0.06%Beats 52%278 / 581
Capital
Tier 1 Capital Ratio12.97%11.24%13.84%18.77%Beats 44%354 / 629
Total Risk-Based Capital Ratio14.22%11.58%14.43%19.66%Beats 48%328 / 629
Equity / Assets6.90%9.09%10.65%13.80%Beats 5%597 / 629
Liquidity & Funding
Loans / Deposits79.70%67.24%80.90%93.48%49th pctl305 / 594
Loans / Assets73.56%53.31%67.71%78.15%62nd pctl236 / 629
Brokered Deposits / Depositsn/aNot reported for this institution