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Iowa State Bank

Sac City, IA · Cert 10497 · Sac City Ltd.

State charter, non-member · FDIC · 3 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in IA3

Basis

Quarter: Q2 2026, the quarter ended June 30, 2026, on both parts.

Income statement: year to date as filed, annualized, on both parts.

Balance sheet: as filed at quarter end.

Peer group

Banks under $1B in assets in IA (n=134 to 135). Each measure ranks only the institutions that reported it, so n varies by measure.

Peer groups below the disclosure floor are suppressed.

Peer standing

Capital

37

Q2 2024Q2 2026peer median (50)

Asset Quality

12

Q2 2024Q2 2026peer median (50)

Profitability

42

Q2 2024Q2 2026peer median (50)

Liquidity

99

Q2 2024Q2 2026peer median

Efficiency

64

Q2 2024Q2 2026peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is always a stronger peer standing (▲ better, ▼ worse). Liquidity, Growth: the score reflects closeness to the peer median -- 100 is sitting exactly at the median, falling the same way whether the bank runs above or below it.

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas.

CallReports · callreports.ai · Board PackageGenerated 2026-10-11

Iowa State Bank

Sac City, IA · Cert 10497 · Sac City Ltd.

State charter, non-member · FDIC · 3 branches

Q2 2026

$213.3MAssets
$153.2MLoans
$187.5MDeposits
$24.8MEquity
Loan mix
82%RE $112.7M12%C&I $16.4M6%Consumer $8.3MQ2 2025Q2 2026
Deposit mix
83%Interest-bearing $155.0M17%Noninterest $32.5MQ2 2025Q2 2026

NIM

5.13%Q2 ’245.28%Q2 ’255.05%Q2 ’26+12%-2%

Non-interest income vs. expense

1.63%Q2 ’241.68%Q2 ’251.77%Q2 ’26+10%+4%

Executive Summary

  • Earnings: ROA of 1.19%, down 15 bps year over year; NIM at 3.02%.
  • Asset quality: problem loans at 1.84% of loans (+163 bps YoY), with net charge-offs at 0.47%.
  • Capital: tier 1 leverage ratio of 11.53%, up 4 bps from a year ago.
  • Funding: loans stand at 81.73% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.19%-15 bps YoY

Net Interest Margin (YTD, annualized)

3.02%-7 bps YoY

Efficiency Ratio (YTD, annualized)

52.91%+323 bps YoY

Tier 1 Leverage Ratio

11.53%+4 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.34%1.42%1.43%1.34%1.19%-15 bps
Return on Equity12.02%12.56%12.52%11.66%10.30%-172 bps
Net Interest Margin3.10%3.19%3.17%3.16%3.02%-7 bps
Efficiency Ratio49.68%48.17%48.54%50.19%52.91%+323 bps
Non-Interest Burden1.38%1.36%1.36%1.38%1.43%+5 bps
Growth
Asset Growth (YoY)0.88%2.35%4.37%7.72%7.56%+667 bps
Loan Growth (YoY)1.47%1.59%3.18%2.46%-4.91%-639 bps
Deposit Growth (YoY)0.94%3.02%5.24%8.73%7.55%+661 bps
Asset Quality
Nonperforming Loans / Loans0.21%0.22%0.20%1.37%1.84%+163 bps
Net Charge-Offs / Loans-0.02%-0.01%-0.01%0.02%0.47%+48 bps
Allowance / Loans1.67%1.66%1.63%1.69%1.58%-9 bps
Allowance Coverage of NPLs8.1x7.6x8.0x1.2x0.9x-7.3x
Capital
Tier 1 Leverage Ratio11.50%11.79%11.76%11.63%11.53%+4 bps
Total Risk-Based Capital11.50%11.79%11.76%11.63%11.53%+4 bps
Equity / Assets11.55%11.78%11.79%11.23%11.65%+9 bps
Liquidity & Funding
Loans / Deposits92.43%92.39%92.56%83.42%81.73%-1,071 bps
Liquid Assets / Assets2.27%1.43%1.58%7.61%5.61%+334 bps
CRE / Total Capitaln/a155.20%159.48%149.99%n/an/a

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas. Income-statement figures are year-to-date as filed, annualized (the UBPR convention). Each quarter includes the ones before it.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Iowa State Bank

Sac City, IA · Cert 10497 · Peer group: banks under $1B in assets in IA (n=134-135) · Sac City Ltd.

State charter, non-member · FDIC · 3 branches

Q2 2026

$213.3MAssets
$153.2MLoans
$187.5MDeposits
$24.8MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 64% of banks under $1B in assets in IA (rank 50 of 135).
  • Widest gap: net charge-offs / loans trails 93% of banks under $1B in assets in IA (rank 126 of 134).
  • Overall: at or above the peer median on 2 of 9 directional measures.

Return on Assets

1.18%

Rank 71 of 135

Net Interest Margin

3.02%

Rank 95 of 135

Efficiency Ratio

52.91%

Rank 50 of 135

Equity / Assets

11.65%

Rank 57 of 135

Non-interest income vs. expense

$0.7M$3.8MINCOMEEXPENSE
Unfavorable gap of $3.1M · efficiency ratio beats 64% of banks under $1B in assets in IA
Bank 52.91%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.18%0.92%1.19%1.47%Beats 47%71 / 135
Return on Equity10.15%7.99%10.26%13.14%Beats 48%70 / 135
Net Interest Margin3.02%2.95%3.41%3.73%Beats 30%95 / 135
Efficiency Ratio52.91%50.61%57.35%63.29%Beats 64%50 / 135
Asset Quality
Nonperforming Loans / Loans1.84%0.03%0.51%1.26%Beats 16%114 / 134
Net Charge-Offs / Loans0.23%n/a0.01%0.03%Beats 7%126 / 134
Capital
Tier 1 Capital Ratio11.53%11.23%13.31%15.45%Beats 29%96 / 135
Total Risk-Based Capital Ratio11.53%11.61%14.06%16.47%Beats 24%103 / 135
Equity / Assets11.65%9.87%11.05%13.07%Beats 58%57 / 135
Liquidity & Funding
Loans / Deposits81.73%68.54%81.55%91.24%51st pctl65 / 134
Loans / Assets71.82%57.61%68.06%76.23%59th pctl56 / 135
Brokered Deposits / Depositsn/aNot reported for this institution