United Cumberland Bank
Whitley City, KY FDIC 303 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.91% +0.31 1.61%
Return on Equity (%) 17.66% +2.15 15.51%
Net Interest Margin (%) 4.27% +0.19 4.08%
Efficiency Ratio (%) 57.51% -3.12 60.62%
Pre-Provision Profit ($M) $2 +0.35 $2
Cost of Funds (%) 1.57% -0.07 1.64%
Balance Sheet
Total Assets ($M) $459 +26.52 $433
Gross Loans ($M) $325 +19.39 $306
Loan Growth YoY (%) 80.31% -0.17 80.48%
Total Deposits ($M) $399 +24.61 $375
Shareholders Equity ($M) $50 +4.44 $45
Tang. Book Value ($M) $50 +4.44 $45
TBV excl. AOCI ($M)** $53 +4.49 $49
Loan / Deposit Ratio (%) 80.31% -0.17 80.48%
Credit Quality
NPA / Total Assets (%) 0.99% -0.49 1.48%
Allowance / Loans (%) 1.44% -0.00% 1.45%
Net Charge-Off Ratio (%) 1.36% -0.56 1.91%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
Noninterest income ($1.01M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
█▇▇▁▄▇██ Net Interest Margin (%) 4.29% 4.25% 4.25% 4.08% 4.17% 4.25% 4.29% 4.27%
▅▄▅▁▂▅▇█ Return on Assets (%) 1.79% 1.73% 1.77% 1.61% 1.67% 1.78% 1.84% 1.91%
▁▃▃█▇▄▃▁ Efficiency Ratio (%) 57.6% 58.6% 58.5% 60.6% 60.0% 58.8% 58.5% 57.5%
▁▆▇▇██▇▆ Cost of Funds (%) 1.32% 1.61% 1.65% 1.64% 1.66% 1.71% 1.65% 1.57%
██▆█▅▁▃▁ NPA / Assets (%) 1.46% 1.44% 1.30% 1.48% 1.23% 0.97% 1.10% 0.99%
█▇▄█▄▁▃▁ Net Charge-Off Ratio (%) 1.96% 1.84% 1.63% 1.91% 1.61% 1.33% 1.51% 1.36%
▁▃▃▄▆▇██ Tang. Book Value ($M) $41 $44 $44 $45 $47 $48 $49 $50
▁▃▅▅▆▇▇█ Gross Loans ($M) $283 $295 $305 $306 $311 $316 $319 $325
▁▂▃▄▆▇██ Total Deposits ($M) $352 $363 $367 $375 $387 $389 $394 $399
Portfolio Composition — Q1'26
Loan Mix%
Real Estate83%
C&I / Commercial8%
Consumer8%
Other1%
Deposit Mix%
Nonint.-Bearing Demand20%
Interest-Bearing (core)68%
Brokered / Other12%
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