Oconee State Bank
Watkinsville, GA FDIC 18143 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 0.71% +0.01 0.71%
Return on Equity (%) 7.80% -0.76 8.56%
Net Interest Margin (%) 4.07% -0.04 4.12%
Efficiency Ratio (%) 75.92% +1.32 74.61%
Pre-Provision Profit ($M) $2 +0.10 $2
Cost of Funds (%) 1.50% +0.09 1.41%
Balance Sheet
Total Assets ($M) $722 +76.59 $646
Gross Loans ($M) $505 +79.90 $425
Loan Growth YoY (%) 77.81% +5.15 72.66%
Total Deposits ($M) $640 +63.07 $577
Shareholders Equity ($M) $66 +12.87 $54
Tang. Book Value ($M) $65 +12.82 $52
TBV excl. AOCI ($M)** $72 +12.44 $59
Loan / Deposit Ratio (%) 77.81% +5.15 72.66%
Credit Quality
NPA / Total Assets (%) 1.18% +0.36 0.82%
Allowance / Loans (%) 1.35% 0.02% 1.34%
Net Charge-Off Ratio (%) 1.69% +0.44 1.25%
Capital
Tier 1 Capital Ratio (%) 13.39% +0.82 12.57%
Noninterest income ($1.28M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▃▄▃▂▆██▁ Net Interest Margin (%) 4.14% 4.17% 4.17% 4.12% 4.26% 4.33% 4.33% 4.07%
▆▆▅▁▇█▇▁ Return on Assets (%) 0.92% 0.93% 0.89% 0.71% 0.95% 1.03% 0.98% 0.71%
▄▄▃▇▁▁▂█ Efficiency Ratio (%) 71.9% 72.2% 71.6% 74.6% 69.5% 69.3% 70.5% 75.9%
▃██▁▄▃▆▄ Cost of Funds (%) 1.47% 1.60% 1.59% 1.41% 1.49% 1.48% 1.55% 1.50%
▂▁▁▁▁▂▂█ NPA / Assets (%) 0.85% 0.81% 0.78% 0.82% 0.80% 0.84% 0.85% 1.18%
▄▃▂▂▁▂▃█ Net Charge-Off Ratio (%) 1.36% 1.30% 1.22% 1.25% 1.15% 1.23% 1.29% 1.69%
▁▂▂▂▃▇██ Tang. Book Value ($M) $48 $50 $51 $52 $54 $62 $65 $65
▁▁▃▄▆▇▇█ Gross Loans ($M) $376 $385 $412 $425 $469 $473 $483 $505
▁▁▃▃▄▆██ Total Deposits ($M) $538 $549 $570 $577 $589 $608 $650 $640
Portfolio Composition — Q1'26
Loan Mix%
Real Estate95%
C&I / Commercial5%
Deposit Mix%
Nonint.-Bearing Demand22%
Interest-Bearing (core)72%
Brokered / Other7%
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