Plumas Bancorp · NASDAQ:PLBC
Plumas Bancorp — Investor Presentation (October 2025)
27 slides from Plumas Bancorp's investor presentation, Oct 15, 2025
Slide 1: Plumas Bancorp Investor Presentation
PLUMAS BANCORP INVESTOR PRESENTATION UPDATED THROUGH SEPTEMBER 30, 2025
Slide 2: Forward Looking Statements Disclaimer
LUMAS BANCORP Forward Looking Statements Disclaimer Destress en te etic orig pent don gutta adel ocaig ie cement sath pee tect “rine connony st sonra nce er i and crane td rnc rena ia ha rest me sme aon eh san ofa one ee trom fen or tral Rpt rim sn es crc tersoronen efi wthte SEC sasied oo seam he w
Slide 3: Overview
Eonon oy Overview NASDAQ Symbol: Total Assets: Headquartered: Bank Branches: Year Established: PLBC $2.2 billion Reno, NV 19 Ole ‘ie: ee 4 , OREGON h ‘ ( rus rvenraus ys nn) R Qrevone 5 Qeveanvaie ‘ANoERSONG) cuesten 9 Qwesrwooo # Qa, seme? reser OD, 9 ft onep “me ° Qrouceer \ vipat @ ©, \
Slide 4: Management team
Andrew Ryback President & CEO Years at Plumas Bank 23, Matt Moseley EVP Regional President Years at Plums as Bank — 4a Richard Belstock EVP Chief Financial Officer Years at Plumas Bank — 18 Jeff Moore EVP Chief Credit Officer Years at Plumas Bank -7 ‘Aaron Boigon EVP Chief information Office Years a
Slide 5: Acquisition of Cornerstone Community Bancorp & Bank
Acquisition of Cornerstone Community Bancorp & Bank Improved NIM with payoffs and. Transaction Results PLUMAS@ BANCORP ‘Announced as ‘of 01/29/2025 Earnback TBVPS at Close TBY Dilution 202SE EPS Accretion 20266 EPS Accretion. Actual as of 09/30/2025 2.97 years 26.65 (13.41%) 6.25% 20.15% * Retention
Slide 6: The Big Picture
The Big Pictu re nent
Slide 7: Net Income & Net Interest Margin
Net Income & Net Interest Margin s2sa00 008 spo a 525000 san900 i suns ‘13000 i : 200% sanp00 S500 — 5 0% 20 a 2a Ea) ao
Slide 8: Non-interest income
Non-interest income in thousands
Slide 9: Capital Data & Ratios
Capital Data & Ratios Dollars In thousands (Except per share) 9/30/2025 | _ 9/30/2024 Change | _%Change ccoaadl Shareholders’ equity 245,950 181,942 ove eceomercay 00% § 175.0: negatively ‘impacted by the CECL TBV per common share 30.21 29.78 rear areas Tee total asets suk 106% acquired from Corners
Slide 10: Deposits and Loans
Deposits and Loans >see
Slide 11: Deposit Trends and Current Composition
PLUMAS BANCORP Deposit Trends and Current Composition Brokered deposits, acquired in the 3Q25 transaction with Cornerstone Community Bancorp, totaled $10 million at September 30, 2025. 6 $00 SRESGSRRERS po 00% to Sa Ga a a aa Dec.31, Dec.31, Dec.31, Oxe.31, Dec.31, Sept.30, eo ae US 202020212022 203
Slide 12: Deposit Detail
Deposit Detail Consumer vs Business Accounts ances sot Sept 30 2025 Rate by Product fats iortvee mons and Spt 302025 Business = Consumer Savings Money Time Market
Slide 13: Liquidity
PLUMAS BANCORP Liquidity Deposits in millions + No deposit concentrations. Average deposit balance was approximately $38 rn thousand at 09/30/25, + Largest unsecured deposit accounts are collateralized with investments. Insured * Cash, unpledged AFS investments, and os borrowing lines totaling appro
Slide 14: Borrowings
Borrowings Cura epee bank borrowings: * $15 . Fc re er £85% for the first five years, then He lnked to WS! Prime fr the remaining ohare beset net roertis © Due January 25, 2035, Debentures: * $12 million 2 million subordinated note at 4.75% fixed to joating rate due Nov. 30, 2035 lion subordinated n
Slide 15: Loan Trends and Current Composition
PLUMAS BANCORP Loan Trends and Current Composition * Cee ndect at department a 402. Blanes expec tnd ver “Sy pEPR EEE
Slide 16: Fixed vs Variable Rate Loans and Repricing Timeline
’ . PLUMAS” Fixed vs Variable Rate Loans and BANCORP Repricing Timeline Fixed vs Variable Rate Loans Loan Portfolio by Repricing Frequency
Slide 17: Diversification of Commercial Real Estate Loans by Property Type
‘ a scccrae . PLUMAS Diversification of Commercial BANCORP Real Estate Loans by Property Type AL OLS SL LLLP tppe va é ee tf ef Mg ve
Slide 18: Geographic Distribution of Commercial Real Estate Loans
. po . PLUMAS” Geographic Distribution of BANCORP Commercial Real Estate Loans CALIFORNIA AND NEVADA ECONOMIC REGIONS _CRE DISTRIBUTION BY REGION* 22K -CA- Northen Sacramento Vale (ight green) 21% NV- Wester (pale green) 16% -CA- Greater Sacrament yellow) {-CA- Norther darkareen) {8% CA: San Joaquin
Slide 19: Agricultural Loans
PLUMAS BANCORP Agricultural Loans Agricultural lending balances represented 10% of total loans as of ‘Ag Lending Balances 09/30/25. = + Aglending portfolio comprised of: Cattle Hay Orchard Crops (Fruits and Nuts) Aes Rice alances 5 of ep 30,2005
Slide 20: Government Guaranteed Loans
PLUMAS@ BANCORP Government Guaranteed Loans + The government guaranteed balance of loans in our loan portfolio represented approximately 7% of total loans as of 09/30/25. * As rates rose beginning in 2022, variable rate SBA loan production declined. Plumas Bank began offering fixed rate SBA loans, i
Slide 21: Classified Assets
PLUMAS@ BANCORP Classified Assets Dollars in thousands ‘Non-Accrual ‘Substandard Accrual Walnut pricing fell in 2022, $10,522 % $5,342 y resulting in about $10 million in substandard loans. One 5 relationship representing 97% nal sous of this balance moved to non- $1073 : accrual at the end of the $
Slide 22: Financial Recap
Moc County Financial Recap
Slide 23: Third Quarter 2025 Financial Highlights
PLUMAS@ BANCORP Third Quarter 2025 Financial Highlights Dollarsin thousands (Except per share) | 9/30/2025 Net Income 5,146 Income Before Tax PIPER Net interest Income Net Interest Margin ROAA ROAE Diluted EPS 2
Slide 24: 2024 Financial Highlights
PLUMAS@ BANCORP 2024 Financial Highlights Dollars in thousands (Except per share) 12/31/2024 | 12/31/2023] __Change| _% Change Assets 1,623,326 $ 1,610,416 $ 12,910 Deposits 1,371,101 $ 1,333,655 $37,446 Net Loans 1,005,375 $ 948,604 $ 56,771 Net income 28619 29,776 $ (1,157) Income Before Tax 39,00
Slide 25: 2024 Financial Highlights — Five Year
2024 Financial Highlights — PLUMAS@ F BANCORP Five Year Dollars in thousands Assets 44623,328 $1,610,416 epost 1,371,101 $ NetLoans 1,005,375 $ 958,564 Nonperforming, assets/total assets 0.27% 033% Netincome 23819 $23,776 Net interest Margin 479% 471% Efficiency ratio 513% 46.6% ROAA 1.74% 1.88% ROR
Slide 26: Branch expansion and acquisition timeline
Opened LPO Klamath Falls, OR ‘Acquired Cornerstone Community Bank, 4 branches Dec 15 Aprit’23, ‘Opened BFE Opened Chico Branch
Slide 27: Awards and recognition
‘Top 10 ~Recogrizing the top 10% of Community Banks 2015-2028 el ein by esc) ‘Super Premier’ Performing Bank 20352024 lpm enon sn acannon ree) ‘ankars Cup ~ Recognizing the top 10% of Communty Banks 2017-2024 ste) valent aber $0 rilon ad SIF) Buon Select Financial instkution 2018-2025 (bio wads bone
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