Commercial Bank & Trust Co.
Paris, TN FDIC 8660 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.18% +0.22 0.97%
Return on Equity (%) 13.65% +0.52 13.13%
Net Interest Margin (%) 3.41% +0.32 3.09%
Efficiency Ratio (%) 67.61% -5.74 73.35%
Pre-Provision Profit ($M) $4 +0.92 $3
Cost of Funds (%) 1.36% -0.23 1.59%
Balance Sheet
Total Assets ($M) $1,096 +3.79 $1,093
Gross Loans ($M) $617 +34.06 $583
Loan Growth YoY (%) 61.26% +3.92 57.34%
Total Deposits ($M) $992 -9.86 $1,002
Shareholders Equity ($M) $95 +13.06 $82
Tang. Book Value ($M) $91 +13.06 $78
TBV excl. AOCI ($M)** $107 +12.37 $95
Loan / Deposit Ratio (%) 61.26% +3.92 57.34%
Credit Quality
NPA / Total Assets (%) 0.10% +0.08 0.02%
Allowance / Loans (%) 1.45% 0.06% 1.39%
Net Charge-Off Ratio (%) 0.17% +0.13 0.03%
Capital
Tier 1 Capital Ratio (%) 19.69% +0.17 19.51%
Noninterest income ($3.12M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▂▂▂▄▅▆█ Net Interest Margin (%) 2.99% 3.05% 3.08% 3.09% 3.18% 3.23% 3.29% 3.41%
▁▂▂▁▂▅█▆ Return on Assets (%) 1.00% 1.01% 1.04% 0.97% 1.02% 1.15% 1.28% 1.18%
▇▇▆██▅▁▁ Efficiency Ratio (%) 72.2% 72.3% 71.7% 73.4% 72.9% 70.4% 67.4% 67.6%
██▇▅▅▅▃▁ Cost of Funds (%) 1.78% 1.81% 1.70% 1.59% 1.61% 1.63% 1.52% 1.36%
▁▁▁▁▁▂██ NPA / Assets (%) 0.02% 0.02% 0.02% 0.02% 0.02% 0.03% 0.09% 0.10%
▁▂▁▁▁▃██ Net Charge-Off Ratio (%) 0.03% 0.04% 0.03% 0.03% 0.02% 0.06% 0.16% 0.17%
▁▅▁▃▅███ Tang. Book Value ($M) $73 $83 $74 $78 $83 $89 $90 $91
▁▁▂▃▅▇██ Gross Loans ($M) $570 $567 $576 $583 $596 $610 $622 $617
▁▁▆▇█▇▅▆ Total Deposits ($M) $952 $958 $997 $1,002 $1,012 $1,000 $985 $992
Portfolio Composition — Q1'26
Loan Mix%
Real Estate74%
C&I / Commercial16%
Agricultural2%
Consumer4%
Other3%
Deposit Mix%
Nonint.-Bearing Demand22%
Interest-Bearing (core)72%
Brokered / Other6%
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