CASH 2018 Special Proxy Statement

Crestmark Comparable Company Analyses. Sandler O’Neill used publicly available information to compare selected financial information for Crestmark with two groups of financial institutions selected by Sandler O’Neill (referred to herein, respectively, as the “High Performing Community Bank Peer Group” and the “Specialty Finance Companies Peer Group”). The High Performing Community Bank Peer Group consisted of U.S. banks and thrifts with publicly traded securities and assets between $500 million and $2.5 billion and with LTM return on average assets (“ROAA”) greater than 1.25%, excluding announced merger targets. The High Performing Community Bank Peer Group consisted of the following companies: Live Oak Bancshares, Inc. First Commerce Bank Carolina Financial Corporation Northeast Bancorp West Bancorporation, Inc. CBB Bancorp, Inc. People’s Utah Bancorp Thomasville Bancshares, Inc. First Farmers Financial Corporation F & M Bank Corp. RBB Bancorp Plumas Bancorp First Bancorp, Inc. Union Bankshares, Inc. Pacific City Financial Corporation Santa Cruz County Bank Citizens & Northern Corporation Honat Bancorp, Inc. MetroCity Bankshares, Inc.¹ California First National Bancorp Parke Bancorp, Inc. Crystal Valley Financial Corporation Bank of Utica Farmers Bancorp² Note: 1: Tangible common equity and tangible assets for MetroCity Bankshares, Inc. were calculated based on June 30, 2017 intangibles. 2: Sandler O’Neill relied upon financial information for Farmers Bancorp as of June 30, 2017. The Specialty Finance Companies Peer Group consisted of two subsets: Commercial Finance Companies and Containers / Operating Leasing Companies, as further described below. Commercial Finance Companies included: CIT Group Inc. Marlin Business Services Corp. Element Fleet Management Corp. Newtek Business Services Corp. ECN Capital Corp. Containers / Operating Leasing Companies included: Air Lease Corporation Textainer Group Holdings Limited GATX Corporation CAI International, Inc. Aircastle Limited Willis Lease Finance Corporation 58