Community Bank of the South
Merritt Island, FL FDIC 35212 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 0.77% -0.01 0.79%
Return on Equity (%) 9.34% -1.76 11.10%
Net Interest Margin (%) 2.92% +0.26 2.66%
Efficiency Ratio (%) 60.13% -0.41 60.53%
Pre-Provision Profit ($M) $1 +0.04 $1
Cost of Funds (%) 1.30% -0.34 1.63%
Balance Sheet
Total Assets ($M) $252 -14.94 $267
Gross Loans ($M) $75 +1.59 $74
Loan Growth YoY (%) 32.46% +2.67 29.80%
Total Deposits ($M) $229 -15.21 $244
Shareholders Equity ($M) $20 +0.30 $20
Tang. Book Value ($M) $20 +0.30 $20
TBV excl. AOCI ($M)** $24 -0.09 $24
Loan / Deposit Ratio (%) 32.46% +2.67 29.80%
Credit Quality
NPA / Total Assets (%) 0.00% 0.00 0.00%
Allowance / Loans (%) 1.30% 0.00% 1.30%
Net Charge-Off Ratio (%) 0.00% 0.00 0.00%
Capital
Tier 1 Capital Ratio (%) 22.67% -2.01 24.69%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▄▃▅▁▅▆██ Net Interest Margin (%) 2.79% 2.77% 2.82% 2.66% 2.83% 2.87% 2.94% 2.92%
▃▃▅▁▇▇█▁ Return on Assets (%) 0.82% 0.82% 0.85% 0.79% 0.88% 0.89% 0.91% 0.77%
██▇█▁▁▂▇ Efficiency Ratio (%) 60.7% 60.5% 60.0% 60.5% 57.9% 58.0% 58.4% 60.1%
▇██▇▆▄▁▁ Cost of Funds (%) 1.66% 1.71% 1.74% 1.63% 1.60% 1.49% 1.33% 1.30%
▄▄▄▄▄▄▄▄ NPA / Assets (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
▄▄▄▄▄▄▄▄ Net Charge-Off Ratio (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
▁▅▂▄▅██▅ Tang. Book Value ($M) $17 $20 $18 $20 $20 $22 $22 $20
▄▄▆▆▁▅▄█ Gross Loans ($M) $72 $72 $74 $74 $69 $73 $72 $75
▂███▅▂▂▁ Total Deposits ($M) $233 $245 $244 $244 $238 $233 $232 $229
Portfolio Composition — Q1'26
Loan Mix%
Real Estate87%
C&I / Commercial7%
Consumer3%
Other2%
Deposit Mix%
Nonint.-Bearing Demand24%
Interest-Bearing (core)54%
Brokered / Other21%
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