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Clay County State Bank

Louisville, IL · Cert 10821 · Clay Cnty State Bancshares Inc.

State charter, non-member · FDIC · 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 IL3

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 IL (n=146 to 148). 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

48

Q2 2024Q2 2026peer median (50)

Asset Quality

28

Q2 2024Q2 2026peer median (50)

Profitability

55

Q2 2024Q2 2026peer median (50)

Liquidity

16

Q2 2024Q2 2026peer median

Efficiency

65

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

Clay County State Bank

Louisville, IL · Cert 10821 · Clay Cnty State Bancshares Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$104.3MAssets
$47.3MLoans
$91.7MDeposits
$12.0MEquity
Loan mix
74%RE $30.1M12%C&I $4.9M14%Consumer $5.9MQ2 2025Q2 2026
Deposit mix
85%Interest-bearing $77.9M15%Noninterest $13.8MQ2 2025Q2 2026

NIM

4.37%Q2 ’244.43%Q2 ’254.50%Q2 ’26+10%+7%

Non-interest income vs. expense

2.02%Q2 ’242.02%Q2 ’252.09%Q2 ’26+3%+3%

Executive Summary

  • Earnings: ROA of 1.18%, up 14 bps year over year; NIM at 3.37%.
  • Asset quality: problem loans at 3.82% of loans (+12 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 13.18%, up 32 bps from a year ago.
  • Funding: loans stand at 51.56% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.18%+14 bps YoY

Net Interest Margin (YTD, annualized)

3.37%+21 bps YoY

Efficiency Ratio (YTD, annualized)

58.82%-173 bps YoY

Tier 1 Leverage Ratio

13.18%+32 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.04%0.96%1.02%1.05%1.18%+14 bps
Return on Equity10.69%9.52%9.92%9.50%10.48%-21 bps
Net Interest Margin3.16%3.26%3.15%3.23%3.37%+21 bps
Efficiency Ratio60.55%62.07%61.21%62.01%58.82%-173 bps
Non-Interest Burden1.85%1.95%1.85%1.94%1.91%+6 bps
Growth
Asset Growth (YoY)-1.97%1.34%-2.69%1.55%3.69%+566 bps
Loan Growth (YoY)1.06%2.48%-0.59%1.20%1.29%+23 bps
Deposit Growth (YoY)-3.85%0.40%-5.37%0.09%2.82%+667 bps
Asset Quality
Nonperforming Loans / Loans3.69%4.09%4.34%4.40%3.82%+12 bps
Net Charge-Offs / Loans0.00%0.12%0.05%0.09%0.03%+3 bps
Allowance / Loans0.97%0.95%0.99%0.98%0.97%0 bps
Allowance Coverage of NPLs0.3x0.2x0.2x0.2x0.3x0.0x
Capital
Tier 1 Leverage Ratio12.86%13.59%12.52%12.52%13.18%+32 bps
Total Risk-Based Capital12.86%13.59%12.52%12.52%13.18%+32 bps
Equity / Assets10.72%11.42%11.04%11.15%11.49%+77 bps
Liquidity & Funding
Loans / Deposits52.33%51.41%50.32%49.53%51.56%-78 bps
Liquid Assets / Assets15.16%17.63%17.68%18.56%11.31%-385 bps
CRE / Total Capitaln/a68.46%75.89%76.16%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

Clay County State Bank

Louisville, IL · Cert 10821 · Peer group: banks under $1B in assets in IL (n=146-148) · Clay Cnty State Bancshares Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$104.3MAssets
$47.3MLoans
$91.7MDeposits
$12.0MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 66% of banks under $1B in assets in IL (rank 51 of 148).
  • Widest gap: nonperforming loans / loans trails 92% of banks under $1B in assets in IL (rank 135 of 146).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.19%

Rank 56 of 148

Net Interest Margin

3.37%

Rank 83 of 148

Efficiency Ratio

58.82%

Rank 53 of 148

Equity / Assets

11.49%

Rank 51 of 148

Non-interest income vs. expense

$0.2M$2.3MINCOMEEXPENSE
Unfavorable gap of $2.1M · efficiency ratio beats 65% of banks under $1B in assets in IL
Bank 58.82%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.19%0.74%1.04%1.35%Beats 62%56 / 148
Return on Equity10.36%6.82%9.34%12.94%Beats 59%60 / 148
Net Interest Margin3.37%3.04%3.45%3.85%Beats 44%83 / 148
Efficiency Ratio58.82%54.64%64.64%72.22%Beats 65%53 / 148
Asset Quality
Nonperforming Loans / Loans3.82%0.20%0.66%1.77%Beats 8%135 / 146
Net Charge-Offs / Loans0.02%0.00%0.02%0.07%Beats 47%79 / 146
Capital
Tier 1 Capital Ratio13.18%11.87%14.21%19.02%Beats 41%88 / 148
Total Risk-Based Capital Ratio13.18%12.22%14.72%19.93%Beats 37%93 / 148
Equity / Assets11.49%9.29%10.67%12.50%Beats 66%51 / 148
Liquidity & Funding
Loans / Deposits51.55%54.39%71.02%80.75%18th pctl119 / 146
Loans / Assets45.33%46.03%61.31%68.01%21st pctl117 / 148
Brokered Deposits / Depositsn/aNot reported for this institution