The First National Bank of Manchester
Manchester, KY FDIC 2708 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 0.99% -0.02 1.01%
Return on Equity (%) 10.46% -1.74 12.20%
Net Interest Margin (%) 4.60% +0.59 4.01%
Efficiency Ratio (%) 74.03% +5.22 68.81%
Pre-Provision Profit ($M) $1 -0.07 $1
Cost of Funds (%) 1.23% -0.50 1.73%
Balance Sheet
Total Assets ($M) $231 -11.83 $243
Gross Loans ($M) $156 +2.04 $154
Loan Growth YoY (%) 73.93% +5.30 68.63%
Total Deposits ($M) $209 -13.05 $222
Shareholders Equity ($M) $22 +1.54 $20
Tang. Book Value ($M) $22 +1.54 $20
TBV excl. AOCI ($M)** $24 +1.74 $22
Loan / Deposit Ratio (%) 73.93% +5.30 68.63%
Credit Quality
NPA / Total Assets (%) 1.46% +0.56 0.90%
Allowance / Loans (%) 1.40% -0.05% 1.45%
Net Charge-Off Ratio (%) 2.16% +0.75 1.41%
Capital
Tier 1 Capital Ratio (%) 14.42% +0.32 14.10%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▃▃▂▁▃▄▅█ Net Interest Margin (%) 4.16% 4.17% 4.14% 4.01% 4.20% 4.29% 4.33% 4.60%
█▆▄█▅▄▁█ Return on Assets (%) 0.99% 0.88% 0.77% 1.01% 0.83% 0.78% 0.60% 0.99%
▂▃▅▁▅▅█▃ Efficiency Ratio (%) 71.7% 73.6% 76.8% 68.8% 76.0% 77.5% 83.0% 74.0%
▇▆█▇▅▅▃▁ Cost of Funds (%) 1.72% 1.61% 1.84% 1.73% 1.61% 1.54% 1.40% 1.23%
▃▁▃▄▇▇▇█ NPA / Assets (%) 0.70% 0.40% 0.72% 0.90% 1.29% 1.24% 1.30% 1.46%
▂▁▃▅▅▇▇█ Net Charge-Off Ratio (%) 0.98% 0.60% 1.10% 1.41% 1.51% 1.78% 1.87% 2.16%
▁▃▁▃▅▇██ Tang. Book Value ($M) $19 $20 $20 $20 $21 $21 $22 $22
▁▃▄▁█▄▄▅ Gross Loans ($M) $154 $156 $156 $154 $159 $156 $156 $156
▁███▄▄▄▅ Total Deposits ($M) $195 $219 $221 $222 $207 $205 $206 $209
Portfolio Composition — Q1'26
Loan Mix%
Real Estate87%
C&I / Commercial7%
Consumer5%
Other1%
Deposit Mix%
Nonint.-Bearing Demand46%
Interest-Bearing (core)26%
Brokered / Other28%
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