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First State Bank, The

Ness City, KS · Cert 10503 · Beutler Inc.

State charter, Fed member · FED · 1 branch

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in KS3

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 KS (n=98). 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

76

Q2 2024Q2 2026peer median (50)

Asset Quality

69

Q2 2024Q2 2026peer median (50)

Profitability

18

Q2 2024Q2 2026peer median (50)

Liquidity

24

Q2 2024Q2 2026peer median

Efficiency

40

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

First State Bank, The

Ness City, KS · Cert 10503 · Beutler Inc.

State charter, Fed member · FED · 1 branch

Q2 2026

$84.3MAssets
$37.6MLoans
$74.1MDeposits
$9.7MEquity
Loan mix
65%RE $14.3M29%C&I $6.3M7%Consumer $1.5MQ2 2025Q2 2026
Deposit mix
80%Interest-bearing $58.9M20%Noninterest $15.2MQ2 2025Q2 2026

NIM

3.75%Q2 ’244.04%Q2 ’254.03%Q2 ’26+14%+7%

Non-interest income vs. expense

1.65%Q2 ’241.80%Q2 ’251.99%Q2 ’26+40%-9%

Executive Summary

  • Earnings: ROA of 1.03%, up 23 bps year over year; NIM at 2.72%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 15.27%, up 17 bps from a year ago.
  • Funding: loans stand at 50.74% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.03%+23 bps YoY

Net Interest Margin (YTD, annualized)

2.72%+17 bps YoY

Efficiency Ratio (YTD, annualized)

60.90%-424 bps YoY

Tier 1 Leverage Ratio

15.27%+17 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.80%0.71%0.53%1.15%1.03%+23 bps
Return on Equity8.60%7.38%5.26%10.45%9.21%+61 bps
Net Interest Margin2.55%2.47%2.54%2.61%2.72%+17 bps
Efficiency Ratio65.13%67.89%76.28%58.09%60.90%-424 bps
Non-Interest Burden1.59%1.60%1.88%1.22%1.45%-14 bps
Growth
Asset Growth (YoY)-1.85%2.18%-1.55%6.98%4.00%+585 bps
Loan Growth (YoY)11.94%0.36%7.35%3.14%8.28%-366 bps
Deposit Growth (YoY)11.98%6.01%-4.32%5.65%2.24%-974 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Net Charge-Offs / Loans0.00%0.06%0.04%0.05%0.02%+2 bps
Allowance / Loans2.61%2.86%2.66%2.63%2.36%-25 bps
Allowance Coverage of NPLsn/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio15.10%14.97%15.34%14.91%15.27%+17 bps
Total Risk-Based Capital22.66%23.72%23.16%23.31%22.59%-7 bps
Equity / Assets9.89%10.81%11.29%10.65%11.54%+164 bps
Liquidity & Funding
Loans / Deposits47.91%42.96%45.82%44.48%50.74%+283 bps
Liquid Assets / Assets1.22%0.85%0.80%0.82%0.89%-33 bps
CRE / Total Capitaln/a10.81%9.98%7.45%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

First State Bank, The

Ness City, KS · Cert 10503 · Peer group: banks under $1B in assets in KS (n=98) · Beutler Inc.

State charter, Fed member · FED · 1 branch

Q2 2026

$84.3MAssets
$37.6MLoans
$74.1MDeposits
$9.7MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in KS (rank 17 of 98).
  • Widest gap: net interest margin trails 97% of banks under $1B in assets in KS (rank 95 of 98).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.03%

Rank 73 of 98

Net Interest Margin

2.72%

Rank 95 of 98

Efficiency Ratio

60.90%

Rank 60 of 98

Equity / Assets

11.54%

Rank 46 of 98

Non-interest income vs. expense

$0.5M$1.8MINCOMEEXPENSE
Unfavorable gap of $1.3M · efficiency ratio beats 40% of banks under $1B in assets in KS
Bank 60.90%Peer median 58.9%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.03%1.03%1.24%1.54%Beats 26%73 / 98
Return on Equity8.96%8.85%11.58%14.73%Beats 26%73 / 98
Net Interest Margin2.72%3.24%3.62%3.91%Beats 3%95 / 98
Efficiency Ratio60.90%51.87%58.88%64.74%Beats 40%60 / 98
Asset Quality
Nonperforming Loans / Loans0.00%0.01%0.33%1.05%Beats 100%17 / 98
Net Charge-Offs / Loans0.01%n/a0.00%0.03%Beats 37%63 / 98
Capital
Tier 1 Capital Ratio21.34%11.81%13.71%17.33%Beats 88%12 / 98
Total Risk-Based Capital Ratio22.59%11.81%14.13%17.45%Beats 88%12 / 98
Equity / Assets11.54%8.60%11.34%13.10%Beats 53%46 / 98
Liquidity & Funding
Loans / Deposits50.74%57.09%69.84%82.47%16th pctl82 / 98
Loans / Assets44.61%49.34%58.31%68.94%14th pctl84 / 98
Brokered Deposits / Depositsn/aNot reported for this institution