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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