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American Trust & Savings Bank

Lowden, IA · Cert 10120 · Lowden Bancshares Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$27.8MAssets
$5.7MLoans
$23.2MDeposits
$3.5MEquity
Loan mix
30%RE $0.9M48%C&I $1.4M23%Consumer $0.7MQ3 2024Q2 2026
Deposit mix
86%Interest-bearing $20.1M14%Noninterest $3.1MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of -1.15%, down 75 bps year over year; NIM at 1.37%.
  • Asset quality: problem loans at 30.07% of loans (+2,057 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 15.65%, up 142 bps from a year ago.
  • Funding: loans stand at 24.45% of deposits as of Q2 2026.

Return on Assets (quarter, annualized)

-1.15%-75 bps YoY

Net Interest Margin (quarter, annualized)

1.37%-43 bps YoY

Efficiency Ratio (quarter, annualized)

173.64%+5,422 bps YoY

Tier 1 Leverage Ratio

15.65%+142 bps YoY

NIM

2.69%Q2 ’242.93%Q2 ’252.48%Q2 ’26+6%-24%

Non-interest income vs. expense

2.46%Q2 ’242.28%Q2 ’252.52%Q2 ’26-9%+12%

Discrete quarter, annualized.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets-0.40%-2.36%0.07%-0.39%0.49%-2.69%-0.90%-1.15%-75 bps
Return on Equity-3.71%-22.62%0.73%-3.79%4.26%-21.96%-7.36%-9.19%-540 bps
Net Interest Margin1.65%1.65%1.73%1.80%1.80%1.75%1.44%1.37%-43 bps
Efficiency Ratio162.59%239%98.54%119.41%87.06%235%156.30%173.64%+5,422 bps
Non-Interest Burden2.73%4.06%1.70%2.17%1.40%4.36%2.29%2.44%+27 bps
Growth
Asset Growth (YoY)0.19%2.38%1.69%6.99%-5.80%-7.34%-14.63%-16.23%-2,322 bps
Loan Growth (YoY)-7.89%-10.44%-4.63%0.24%-4.80%8.44%-6.71%-4.40%-464 bps
Deposit Growth (YoY)2.01%11.77%5.21%12.79%-7.13%-10.59%-18.67%-18.89%-3,168 bps
Asset Quality
Nonperforming Loans / Loans10.37%10.60%9.51%9.49%9.82%9.15%29.90%30.07%+2,057 bps
Net Charge-Offs / Loans-0.34%-0.28%0.00%-0.07%-3.07%-2.49%-0.14%0.00%+7 bps
Allowance / Loans5.37%5.53%5.40%5.41%6.50%6.42%7.32%7.14%+173 bps
Allowance Coverage of NPLs0.5x0.5x0.6x0.6x0.7x0.7x0.2x0.2x-0.3x
Capital
Tier 1 Leverage Ratio15.45%14.50%14.34%14.23%15.49%15.20%15.23%15.65%+142 bps
Total Risk-Based Capital42.52%39.90%39.81%40.64%44.15%41.00%41.98%41.23%+60 bps
Equity / Assets11.63%9.31%10.19%10.65%12.46%12.02%12.41%12.55%+190 bps
Liquidity & Funding
Loans / Deposits21.45%19.84%20.41%20.75%21.99%24.06%23.41%24.45%+371 bps
Liquid Assets / Assets11.45%10.32%10.25%9.63%8.92%7.96%8.59%7.09%-254 bps
CRE / Total Capitaln/an/an/an/a0.94%0.98%0.99%n/an/a