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Q2 2026 · read from the 30 June 2026 Call Report · United States · Southeast · South Carolina, the state note

Carolina Bank & Trust Co.

Lamar, South Carolina · $845M in assets · beside the 11 other South Carolina banks between $300M and $1B

The filing

1.88%
ROA
2nd of 12
43.2%
Efficiency
2nd of 12
+3.4%
Loans, year over year
10th of 12, largest first

Carolina Bank & Trust Co. is the second largest of the 12 South Carolina banks nearest its size between $300M and $1B, with $845M in assets at 30 June 2026. Loans are 83.4% of deposits, 8th of 12 against a median of 72.4%, and equity is 13.1% of assets, 3rd of 12. Loans grew +3.4% in the year, 10th of 12, and deposits grew 4.1%; the cohort's median loan growth is +7.7%.

Noncurrent loans are 0.41% of the book, 7th of 12 against a median of 0.37%; 0.22% is 30 to 89 days past due, and the allowance covers them 3.3 times. Net charge-offs are 0.19% of loans, the highest in the cohort. Commercial real estate is 27.6% of loans, 9th of 12 against a median of 26.3%, and 139% of capital, below the 300% screen, with construction at 32% against the 100% screen.

Return on assets is 1.88%, 2nd of 12 against a median of 1.47%, on an efficiency ratio of 43.2%, 2nd of 12. Five years ago it was 1.25%. The question is which of these lines moves first over the next four quarters, and against which peer.

Return on assetsSC banks $300M to $1B · 30 June 2026 · higher is stronger, listed first
median 1.47% EB Enterprise Bank of South Carolina 5.94% CB Carolina Bank & Trust Co. 1.88% FP First Piedmont Federal Savings & Loan Association Gaffney 1.76% PB Peoples Bank 1.62% Bo Bank of South Carolina 1.60% Bo Bank of Clarendon 1.51% C Countybank 1.42% AS Arthur State Bank 1.13% OB Optus Bank 0.97% PS Palmetto State Bank 0.95% OF Oconee Federal Savings & Loan Association 0.74% BC Beacon Community Bank 0.48%
Loans, year over yearSC banks $300M to $1B · 30 June 2026 · no better direction, largest first
median +7.7% OB Optus Bank +17.3% PS Palmetto State Bank +12.0% EB Enterprise Bank of South Carolina +11.2% Bo Bank of Clarendon +10.5% PB Peoples Bank +9.9% BC Beacon Community Bank +9.3% AS Arthur State Bank +6.0% FP First Piedmont Federal Savings & Loan Association Gaffney +4.4% OF Oconee Federal Savings & Loan Association +3.6% CB Carolina Bank & Trust Co. +3.4% Bo Bank of South Carolina +1.9% C Countybank -1.1%

Commercial real estate against capital

Commercial real estate concentrationthe 2006 interagency screens against total risk-based capital; Tier 1 stands in for the 4 CBLR filers; owner-occupied excluded; bold marks a screen met
Carolina BankRankCohort median
Total CRE against capital, the 300% screen139%8th of 12129%
Construction against capital, the 100% screen32%4th of 1245%
Construction and land development, share of loans6.4%3rd of 129.5%
Non-owner-occupied nonfarm nonresidential, share of loans20.2%10th of 1211.9%
Total CRE, the guidance definition, share of loans27.6%9th of 1226.3%
CRE growth over 36 months, the third prong+1.4%4th of 12+32.9%
Commercial real estate against capital, the 300% screenSC banks $300M to $1B · 30 June 2026 · lower is stronger, listed first
median 129% FP First Piedmont Federal Savings & Loan Association Gaffney 59% OF Oconee Federal Savings & Loan Association 66% PS Palmetto State Bank 74% C Countybank 98% OB Optus Bank 119% EB Enterprise Bank of South Carolina 126% Bo Bank of Clarendon 133% CB Carolina Bank & Trust Co. 139% Bo Bank of South Carolina 149% AS Arthur State Bank 175% PB Peoples Bank 178% BC Beacon Community Bank 252%
CRE growth over 36 months, the guidance's third prongSC banks $300M to $1B · 30 June 2026 · lower is stronger, listed first
median +32.9% FP First Piedmont Federal Savings & Loan Association Gaffney -19.7% OF Oconee Federal Savings & Loan Association -4.7% Bo Bank of South Carolina -0.6% CB Carolina Bank & Trust Co. +1.4% EB Enterprise Bank of South Carolina +17.6% Bo Bank of Clarendon +31.2% PS Palmetto State Bank +34.7% C Countybank +37.2% BC Beacon Community Bank +44.8% AS Arthur State Bank +55.5% PB Peoples Bank +82.3% OB Optus Bank +584.4%

Among its peers

Where it sits among its peersnavy: the stronger half of each column; amber: the weaker; darker at the ends
InstitutionAssetsROAEfficiencyNPA / loansNet charge-offsAllowance / loansLoans / depositsEquity / assets
Beacon Community Bank$982M0.5%71.9%0.02%0.06%1.0%109.5%8.0%
Carolina Bank & Trust Co.$845M1.9%43.2%0.41%0.19%1.3%83.4%13.1%
Arthur State Bank$832M1.1%70.1%0.60%0.01%1.0%90.2%6.8%
Optus Bank$764M1.0%55.8%0.94%0.03%0.5%70.5%12.8%
Countybank$733M1.4%76.1%0.44%-0.02%0.8%66.0%6.2%
Oconee Federal Savings & Loan Association$679M0.7%61.2%0.33%0.00%0.7%87.4%12.3%
Palmetto State Bank$597M1.0%66.0%0.12%-0.03%1.7%47.3%13.9%
First Piedmont Federal Savings & Loan Association Gaffney$597M1.8%53.7%0.73%0.00%1.2%124.0%28.9%
Bank of South Carolina$571M1.6%56.2%0.29%0.00%1.2%74.3%10.6%
Enterprise Bank of South Carolina$535M5.9%36.7%3.64%0.11%0.7%62.2%9.1%
Peoples Bank$447M1.6%62.6%0.00%0.00%1.2%70.5%11.2%
Bank of Clarendon$438M1.5%53.0%0.01%0.01%1.0%57.9%10.9%
Five years, 2021 to 2026same quarter, five years apart; dollars as growth, ratios in points
Carolina BankCohort median
20212026Change20212026Change
Loans$416M$607M+46%$286M$434M+51%
Deposits$598M$727M+22%$424M$534M+26%
NPA / loans0.11%0.41%+0.30 pts0.27%0.37%+0.10 pts
Efficiency54.9%43.2%-11.6 pts67.1%58.7%-8.5 pts
ROA1.25%1.88%+0.63 pts0.99%1.47%+0.48 pts

This read was prepared for Carolina Bank & Trust Co.'s board and management from the public record, and is one slice of what Lynx builds for any bank from its own filing: the peer cohort, the capital, liquidity and rate models with the assumptions the institution sets, and a summary report of twenty sections for the board.

The full pack on Carolina Bank & Trust Co. is prepared on request, and thirty days on the institution's own numbers are open to anyone at the bank.

Ask for the pack

Prepared 7 September 2026
Filing 30 June 2026
Cohort SC banks $300M to $1B
Institution www.carolinabank.net

Public record only: FFIEC Call Report, 30 June 2026; FDIC data; cohort by state and asset band. Computed from the institution's own Call Report and its peers' as published; no estimate, no adjustment; not a rating, not an audited statement and not a supervisory judgement.

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