Eaton Community Bank
Charlotte, MI FDIC 29846 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 0.72% +0.20 0.52%
Return on Equity (%) 5.89% +1.66 4.23%
Net Interest Margin (%) 3.50% +0.14 3.36%
Efficiency Ratio (%) 73.97% -7.08 81.05%
Pre-Provision Profit ($M) $1 +0.46 $1
Cost of Funds (%) 1.74% -0.06 1.80%
Balance Sheet
Total Assets ($M) $534 +30.47 $504
Gross Loans ($M) $333 +43.30 $289
Loan Growth YoY (%) 72.90% +7.75 65.15%
Total Deposits ($M) $452 +12.42 $440
Shareholders Equity ($M) $65 +3.26 $62
Tang. Book Value ($M) $65 +3.40 $61
TBV excl. AOCI ($M)** $72 +3.72 $68
Loan / Deposit Ratio (%) 72.90% +7.75 65.15%
Credit Quality
NPA / Total Assets (%) 0.79% +0.70 0.09%
Allowance / Loans (%) 0.91% -0.07% 0.98%
Net Charge-Off Ratio (%) 1.27% +1.11 0.16%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
Noninterest income ($0.76M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
██▇▁▁▁▁▅ Net Interest Margin (%) 3.64% 3.66% 3.60% 3.36% 3.33% 3.33% 3.34% 3.50%
▆██▆▇▇▁█ Return on Assets (%) 0.53% 0.66% 0.64% 0.52% 0.53% 0.55% -0.05% 0.72%
▃▁▄█▇▆▆▁ Efficiency Ratio (%) 75.8% 73.0% 76.5% 81.1% 79.4% 78.4% 78.8% 74.0%
▁▂▆▄██▅▃ Cost of Funds (%) 1.67% 1.72% 1.86% 1.80% 1.92% 1.93% 1.82% 1.74%
▁▁▁▁▁██▆ NPA / Assets (%) 0.09% 0.08% 0.09% 0.09% 0.18% 1.15% 1.08% 0.79%
▁▁▁▁▁██▆ Net Charge-Off Ratio (%) 0.15% 0.13% 0.15% 0.16% 0.29% 1.83% 1.75% 1.27%
▁▄▄▅▅███ Tang. Book Value ($M) $57 $61 $60 $61 $62 $64 $64 $65
▁▂▃▃▅▆▇█ Gross Loans ($M) $266 $276 $284 $289 $305 $315 $324 $333
▁▂▃▆▅▂▇█ Total Deposits ($M) $410 $420 $421 $440 $432 $420 $442 $452
Portfolio Composition — Q1'26
Loan Mix%
Real Estate73%
C&I / Commercial5%
Consumer21%
Deposit Mix%
Nonint.-Bearing Demand14%
Interest-Bearing (core)65%
Brokered / Other22%
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