First City Bank: Income and Expense
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Data as of · Call Report Schedule RI How we update
First City Bank reported all 18 line items on this page on its Q3 2026 filing. Net income was -$740K in Q3 2026.
The standout move of Q3 2026 was in Return on assets: 1.68 percentage points lower than in Q2 2026, at -8.11%. First City Bank has the 2nd lowest return on assets of the 122 banks headquartered in Georgia, at -8.11% as of Q3 2026. Against a median of 0.98% for banks in the < $100M asset tier, First City Bank reported -8.11% on return on assets in Q3 2026, 9.08 points lower.
Net income
| Line item | Q3 2026 |
|---|---|
| Net income | -$740K |
| Return on assets | -8.11% |
| Return on equity | -13.92% |
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Interest income and expense
| Line item | Q3 2026 |
|---|---|
| Interest income on loans | $175K |
| Total interest expense | $101K |
| Interest expense on deposits | $101K |
| Net interest margin | 0.36% |
Noninterest income and expense
Efficiency ratio changed the most here, up 27.68 points to 321.43% in Q3 2026 from 293.75% in Q2 2026.
| Line item | Q3 2026 |
|---|---|
| Total noninterest expense | $945K |
| Salaries and general administrative expense | $732K |
| Amortization of intangibles | $0 |
| Other noninterest expense | $213K |
| Efficiency ratio | 321.43% |
Productivity
| Line item | Q3 2026 |
|---|---|
| Assets per employee | $3.6M |
| Revenue per employee | $74K |
| Full-time equivalent employees | 16 |
Credit costs and securities results
Provision expense to average assets moved most in this table, down 0.54 points: 1.51% in Q2 2026, 0.97% in Q3 2026.
| Line item | Q3 2026 |
|---|---|
| Provision for credit losses | $89K |
| Provision expense to average assets | 0.97% |
| Realized gain/(loss) on securities | $0 |
Income and Expense trend
Each bar is that quarter alone, not a year-to-date total.
Lower is better: it is expense as a share of revenue.
Income and Expense by quarter
| Quarter | Net income | Return on assets | Efficiency ratio |
|---|---|---|---|
| Q2 2026 | -$365K | -6.43% | 293.75% |
| Q3 2026 | -$740K | -8.11% | 321.43% |
First City Bank income and expense, quarter by quarter
Income and Expense since Q3 2021 · peer percentiles on every line item · watchlist alerts
Unlock this bank, freeSource: Call Report Schedule RI, Q3 2026. Open the filed call report for Q3 2026 on the FFIEC CDR. How this page is built. See the full First City Bank profile or its peer group comparison.
Regulator records: FDIC BankFind (cert 16281) · FFIEC NIC profile (RSSD 6125996)