The Citizens National Bank of Somerset
Somerset, KY FDIC 2725 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.65% +0.34 1.31%
Return on Equity (%) 28.56% -2.58 31.14%
Net Interest Margin (%) 3.31% +0.37 2.94%
Efficiency Ratio (%) 56.47% -5.54 62.01%
Pre-Provision Profit ($M) $3 +0.75 $2
Cost of Funds (%) 1.59% -0.19 1.78%
Balance Sheet
Total Assets ($M) $706 +46.39 $660
Gross Loans ($M) $369 +24.53 $344
Loan Growth YoY (%) 64.26% +2.07 62.19%
Total Deposits ($M) $565 +20.37 $545
Shareholders Equity ($M) $40 +10.58 $30
Tang. Book Value ($M) $40 +10.58 $30
TBV excl. AOCI ($M)** $55 +12.56 $43
Loan / Deposit Ratio (%) 64.26% +2.07 62.19%
Credit Quality
NPA / Total Assets (%) 0.07% -0.09 0.16%
Allowance / Loans (%) 1.52% -0.05% 1.57%
Net Charge-Off Ratio (%) 0.13% -0.13 0.26%
Capital
Tier 1 Capital Ratio (%) 14.84% -0.95 15.79%
Noninterest income ($1.17M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▃▄▅▆█ Net Interest Margin (%) 2.74% 2.73% 2.77% 2.94% 3.01% 3.07% 3.14% 3.31%
▁▁▂▅▆▆██ Return on Assets (%) 0.92% 0.99% 1.09% 1.31% 1.41% 1.46% 1.57% 1.65%
█▇▆▄▂▂▁▁ Efficiency Ratio (%) 70.9% 68.8% 66.5% 62.0% 60.1% 59.2% 57.2% 56.5%
▄██▅▄▆▄▁ Cost of Funds (%) 1.71% 1.87% 1.90% 1.78% 1.73% 1.80% 1.74% 1.59%
███▇▄▃▁▂ NPA / Assets (%) 0.16% 0.18% 0.17% 0.16% 0.10% 0.07% 0.03% 0.07%
▇██▆▃▃▁▂ Net Charge-Off Ratio (%) 0.28% 0.32% 0.33% 0.26% 0.15% 0.15% 0.06% 0.13%
▁▄▂▄▄▇██ Tang. Book Value ($M) $23 $32 $25 $30 $30 $38 $41 $40
▁▁▄▃▃▅██ Gross Loans ($M) $333 $337 $348 $344 $346 $352 $365 $369
▁▂▃▅▆▇▅█ Total Deposits ($M) $519 $529 $533 $545 $553 $556 $546 $565
Portfolio Composition — Q1'26
Loan Mix%
Real Estate87%
C&I / Commercial8%
Consumer4%
Deposit Mix%
Nonint.-Bearing Demand38%
Interest-Bearing (core)45%
Brokered / Other18%
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