BAS Case Study - March 2023

FDIC Certificate # OCC Charter # 0 Public Report Analysis Ratios

SUNNY STATE BANK Analysis of Credit Allowance and Loan Mix--Page 7

12/31/2018

12/31/2017

12/31/2016

12/31/2015

12/31/2014

BANK 0.25 6.72

PG 10 0.13 42.32

PCT

BANK 0.24 6.59

PG 10 0.10 26.74

PCT

BANK 0.15 4.12

PG 10 0.12 56.56

PCT

BANK 0.06 41.56

PG 10 0.09 46.31

PCT

BANK 0.15 0.00

PG 10 0.08 32.47

PCT

Loss Provision to Average Assets Recoveries to Prior Credit Loss Net Loss to Average Total LN&LS Gross Loss to Average Total LN&LS Recoveries to Average Total LN&LS LN&LS Allowance to LN&LS Not HFS LN&LS Allowance to Total LN&LS LN&LS Allowance to Net Losses (X LN&LS Allowance to Nonaccrual LN&LS (X Earnings Coverage of Net Losses (X Net Losses by Type of LN&LS Real Estate Loans Construction & Land Development

79 25 74 75 66 19 19 30 50

85 33 86 85 33

68 20 59 50 31 13 13 42 27 58 92 96 93 97 64 96 65 91 93 13 90 88 82 58 80 64 77 26 8

51 64 73 71 64

74 11 67 54 12 19 20 32 41 82 98 94 97 96 47 92 50 89 95 91 88 95 95 60 66 50 80 81 29

0.30 0.34 0.03 0.84 0.84 2.77 1.58

0.20 0.22 0.04

0.50 0.51 0.01 0.70 0.70 1.38 1.24 0.07 0.00 0.00 0.00 0.00 0.09 0.00 0.09 0.00 0.00 0.00 0.00 0.00 N/A 0.00 3.47 0.61 2.27 0.16 N/A N/A N/A N/A N/A 0.21

0.13 0.20 0.08

0.19 0.20 0.02 0.76 0.76 4.19 0.84

0.17 0.25 0.07

0.32 0.40 0.08 0.72 0.71 2.30 0.79 0.30 0.00 0.00 0.00 0.00 0.10 0.00 0.09 1.05 0.00 2.03 0.00 3.59 N/A 0.00 0.47 0.43 0.23 0.07 0.00 N/A N/A N/A N/A N/A 1.16

0.21 0.28 0.07

0.18 0.18 0.00 0.97 0.97 5.25 1.43 0.20 4.75 0.00 9.55 0.00 0.00 0.00 0.00 0.00 0.00 0.37 0.00 0.72 N/A 0.00 0.00 0.44 0.47 0.35 0.00 N/A N/A N/A N/A N/A 2.79

0.16 0.24 0.07

1.35 1.34 28.85 4.41

1.36 1.36 24.24 2.80

8 8 5

1.38 1.38 11.46 2.76

1.43 1.43 33.38 4.37

8 8

1.47 1.47 16.50 3.64

22 30

44

1.43

41.44

19

29.61

9

1.94

12.67

36.72

22

15.77

-0.03 -1.22 0.00 -4.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N/A 0.00 0.00 2.76 2.00 0.55 0.00 N/A N/A N/A N/A N/A

0.01 -1.22 0.00 -0.04 0.00 0.02 -0.01 0.02 -0.25 0.00 0.00 0.08 -0.04 0.00 0.10 0.53 0.41 3.09 0.14 0.46 0.00 0.00 0.00 0.00 0.00

11

0.02 -0.13 0.00 -0.22 0.02 0.03 -0.14 0.05 -0.03 -0.39 0.01 0.03 -0.09 0.00 0.04 0.30 0.32 3.80 0.16 0.35 0.00 0.00 0.00 0.00 0.00

84 97 98 96 96 76 98 77 94 98 88 86 95 89 91 73 75 64

0.01 0.00 0.00 0.00 0.00 0.01 0.33 0.00 0.00 0.00 -0.03 0.00 -0.04 N/A 0.00 1.26 0.27 2.35 0.00 0.00 N/A N/A N/A N/A N/A

0.05 -0.05 -0.23 -0.07 0.01 0.07 0.00 0.06 -0.02 0.00 0.04 0.04 0.02 0.00 0.01 0.52 0.28 2.28 0.19 0.58 0.00 0.00 0.00 0.00 0.00

0.10 0.00 -0.11 0.02 0.00 0.07 -0.01 0.07 -0.01 0.29 0.08 0.07 0.01 0.00 -0.02 0.53 0.27 3.82 0.15 0.07 0.00 0.00 0.00 0.00 0.00

87 92 97 91 93 72 94 74 95 97 95 83 98 95 72 76 46 71 87

0.09 -0.06 0.00 -0.10 0.06 0.13 0.00 0.13 0.03 -0.03 0.04 0.01 0.04 0.00 -0.03 0.24 0.35 3.78 0.13 0.17 0.00 0.00 0.00 0.00 0.00

5

1-4 Family Construction Other Construction & Land Secured by Farmland 1-4 Family Residential Loans Home Equity Loans 1-4 Family 1st Lien Loans 1-4 Family Jr Lien Loans

98

2

94 74 97 74 98 97 91 91 98 87 62 91 60 86 80

Multifamily Loans

Non-Farm Non-Residential Mtg Owner Occupied Nonfarm Nonresidential Other Nonfarm Nonresidential

RE Loans in Foreign Offices

N/A

N/A

N/A

N/A

N/A

Agricultural Loans

Commercial and Industrial Loans

Loans to Individuals Credit Card Plans

Auto Loans

Non-Depository, Other & Muni Loans Financial Institution Loans Loans to Foreign Governments

-24.59

1

N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A

Lease Financing Leases to Individuals All Other Leases

Supplemental: Loans to Finance Comml Real Estate Change: Loan Allowance ($000) Beginning Balance

N/A

0.00

N/A

N/A

0.00

N/A

N/A

0.00

N/A

N/A

0.00

N/A

N/A

0.00

N/A

320 156

352 238

317

404 170

359

Gross Credit Losses

91

77

Memo: Loans HFS Write-down

0

0 6

0 7

0

0 0

Recoveries

16

32

Net Credit Losses

140

232

84

138

77

Provision: Loan & Lease Losses

208

200

119

52

122

Other Adjustments LN&LS Allowance

0

0

0

0

0

388

320

352

317

404

Average Total Loans & Leases

45,934

46,572

45,174

42,506

42,388