Bank of Lincoln County
Fayetteville, TN FDIC 57396 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.78% +0.18 1.60%
Return on Equity (%) 14.48% +0.44 14.04%
Net Interest Margin (%) 5.24% +0.44 4.80%
Efficiency Ratio (%) 53.57% -1.02 54.59%
Pre-Provision Profit ($M) $1 +0.18 $1
Cost of Funds (%) 1.54% -0.27 1.81%
Balance Sheet
Total Assets ($M) $232 +12.15 $220
Gross Loans ($M) $176 +2.08 $174
Loan Growth YoY (%) 86.40% -2.86 89.26%
Total Deposits ($M) $201 +8.94 $193
Shareholders Equity ($M) $28 +3.19 $25
Tang. Book Value ($M) $28 +3.19 $25
TBV excl. AOCI ($M)** $29 +3.42 $26
Loan / Deposit Ratio (%) 86.40% -2.86 89.26%
Credit Quality
NPA / Total Assets (%) 0.00% -0.07 0.07%
Allowance / Loans (%) 0.88% -0.09% 0.97%
Net Charge-Off Ratio (%) 0.00% -0.09 0.09%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▂▃▄▆█ Net Interest Margin (%) 4.72% 4.74% 4.78% 4.80% 4.90% 4.98% 5.05% 5.24%
▁▁▄▁▄▆██ Return on Assets (%) 1.58% 1.59% 1.68% 1.60% 1.66% 1.72% 1.79% 1.78%
██▄▅█▄▁▂ Efficiency Ratio (%) 55.6% 55.6% 54.0% 54.6% 55.5% 54.2% 52.9% 53.6%
▆██▅▆▄▂▁ Cost of Funds (%) 1.87% 1.99% 1.95% 1.81% 1.84% 1.75% 1.62% 1.54%
▁▄▁██▁▁▁ NPA / Assets (%) 0.00% 0.03% 0.00% 0.07% 0.07% 0.00% 0.00% 0.00%
▁▅▁██▁▁▁ Net Charge-Off Ratio (%) 0.00% 0.04% 0.00% 0.09% 0.09% 0.00% 0.00% 0.00%
▁▂▃▃▄▆▇█ Tang. Book Value ($M) $24 $25 $25 $25 $26 $27 $27 $28
▁▄▆█▇▅▃█ Gross Loans ($M) $158 $165 $170 $174 $173 $167 $165 $176
▁▂▄▄▅▅▄█ Total Deposits ($M) $184 $187 $191 $193 $193 $194 $191 $201
Portfolio Composition — Q1'26
Loan Mix%
Real Estate84%
C&I / Commercial7%
Agricultural3%
Consumer2%
Other3%
Deposit Mix%
Nonint.-Bearing Demand22%
Interest-Bearing (core)61%
Brokered / Other17%
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