The Commercial Bank
Honea Path, SC FDIC 14642 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 0.69% -0.08 0.77%
Return on Equity (%) 8.52% -1.70 10.22%
Net Interest Margin (%) 2.91% -0.02 2.93%
Efficiency Ratio (%) 77.22% +2.13 75.08%
Pre-Provision Profit ($M) $0 -0.03 $1
Cost of Funds (%) 0.91% -0.01 0.91%
Balance Sheet
Total Assets ($M) $290 +28.01 $262
Gross Loans ($M) $99 +6.21 $93
Loan Growth YoY (%) 38.00% -0.13 38.13%
Total Deposits ($M) $258 +17.34 $240
Shareholders Equity ($M) $23 +2.78 $20
Tang. Book Value ($M) $23 +2.78 $20
TBV excl. AOCI ($M)** $29 +2.91 $26
Loan / Deposit Ratio (%) 38.00% -0.13 38.13%
Credit Quality
NPA / Total Assets (%) 0.27% +0.13 0.15%
Allowance / Loans (%) 1.16% -0.14% 1.30%
Net Charge-Off Ratio (%) 0.79% +0.39 0.41%
Capital
Tier 1 Capital Ratio (%) 29.88% +0.85 29.03%
Noninterest income ($0.31M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▄▂▁▂▃▇█▁ Net Interest Margin (%) 2.96% 2.93% 2.90% 2.93% 2.95% 3.02% 3.04% 2.91%
█▇▅▄▃▄▅▁ Return on Assets (%) 0.88% 0.85% 0.81% 0.77% 0.74% 0.77% 0.80% 0.69%
▁▂▃▆▇▆▆█ Efficiency Ratio (%) 71.0% 72.0% 73.2% 75.1% 76.1% 75.6% 75.2% 77.2%
▂██▃▂▁▁▂ Cost of Funds (%) 0.90% 1.01% 1.02% 0.91% 0.91% 0.87% 0.88% 0.91%
▁▂▁▁▄▆█▆ NPA / Assets (%) 0.12% 0.17% 0.13% 0.15% 0.24% 0.27% 0.36% 0.27%
▁▂▁▂▅▆█▇ Net Charge-Off Ratio (%) 0.32% 0.47% 0.35% 0.41% 0.65% 0.73% 0.93% 0.79%
▁▂▃▄▅▆██ Tang. Book Value ($M) $18 $19 $19 $20 $20 $21 $22 $23
▁▁▁▃▅▅█▇ Gross Loans ($M) $90 $90 $90 $93 $96 $97 $102 $99
▁▁▂▄▃▃▂█ Total Deposits ($M) $228 $228 $234 $240 $239 $237 $232 $258
Portfolio Composition — Q1'26
Loan Mix%
Real Estate85%
C&I / Commercial5%
Consumer9%
Other1%
Deposit Mix%
Nonint.-Bearing Demand35%
Interest-Bearing (core)58%
Brokered / Other8%
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