Cumberland Security Bank, Inc.
Somerset, KY FDIC 11358 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 3.89% +0.13 3.76%
Return on Equity (%) 29.29% +0.96 28.33%
Net Interest Margin (%) 5.71% +0.10 5.60%
Efficiency Ratio (%) 35.19% -1.97 37.16%
Pre-Provision Profit ($M) $4 +0.66 $4
Cost of Funds (%) 0.97% -0.04 1.01%
Balance Sheet
Total Assets ($M) $417 +44.13 $372
Gross Loans ($M) $353 +32.37 $320
Loan Growth YoY (%) 95.83% -1.26 97.09%
Total Deposits ($M) $358 +37.10 $321
Shareholders Equity ($M) $57 +6.78 $51
Tang. Book Value ($M) $57 +6.78 $51
TBV excl. AOCI ($M)** $59 +6.70 $52
Loan / Deposit Ratio (%) 95.83% -1.26 97.09%
Credit Quality
NPA / Total Assets (%) 0.16% +0.12 0.04%
Allowance / Loans (%) 2.65% 0.00% 2.65%
Net Charge-Off Ratio (%) 0.17% +0.13 0.05%
Capital
Tier 1 Capital Ratio (%) 16.72% +0.21 16.51%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▂▄██▇▆ Net Interest Margin (%) 5.27% 5.35% 5.44% 5.60% 5.96% 5.94% 5.83% 5.71%
▁▁▁▄██▆▅ Return on Assets (%) 3.47% 3.55% 3.51% 3.76% 4.14% 4.20% 3.98% 3.89%
██▆▆▃▁▁▃ Efficiency Ratio (%) 38.7% 38.1% 37.2% 37.2% 34.7% 33.8% 33.1% 35.2%
▃▃▃▄▁▁█▂ Cost of Funds (%) 0.99% 0.98% 1.00% 1.01% 0.91% 0.89% 1.21% 0.97%
▂▂▁▁▁▇▇█ NPA / Assets (%) 0.06% 0.05% 0.04% 0.04% 0.03% 0.14% 0.14% 0.16%
▃▃▂▂▁█▇█ Net Charge-Off Ratio (%) 0.07% 0.06% 0.05% 0.05% 0.02% 0.16% 0.15% 0.17%
▁▂▂▃▆█▆▇ Tang. Book Value ($M) $46 $48 $48 $51 $55 $59 $55 $57
▁▁▃▅▆▇██ Gross Loans ($M) $286 $293 $304 $320 $333 $340 $349 $353
▁▂▂▂▇▇█▇ Total Deposits ($M) $307 $316 $320 $321 $358 $359 $372 $358
Portfolio Composition — Q1'26
Loan Mix%
Real Estate86%
C&I / Commercial10%
Agricultural1%
Consumer2%
Other1%
Deposit Mix%
Nonint.-Bearing Demand40%
Interest-Bearing (core)49%
Brokered / Other11%
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