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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=149 to 151). 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

49

Q2 2024Q2 2026peer median (50)

Asset Quality

28

Q2 2024Q2 2026peer median (50)

Profitability

56

Q2 2024Q2 2026peer median (50)

Liquidity

17

Q2 2024Q2 2026peer median

Efficiency

66

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 $5.9MQ3 2024Q2 2026
Deposit mix
85%Interest-bearing $77.9M15%Noninterest $13.8MQ3 2024Q2 2026

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

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%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Return on Assets0.91%0.94%0.95%1.04%0.96%1.02%1.05%1.18%+14 bps
Net Interest Margin2.80%2.83%3.04%3.16%3.26%3.15%3.23%3.37%+21 bps
Non-Interest Burden1.70%1.72%1.85%1.85%1.95%1.85%1.94%1.91%+6 bps
Loan Growth (YoY)-3.67%-4.28%-1.29%1.06%2.48%-0.59%1.20%1.29%+23 bps
Nonperforming Loans / Loans1.77%3.01%3.25%3.69%4.09%4.34%4.40%3.82%+12 bps
Allowance / Loans0.99%0.96%0.99%0.97%0.95%0.99%0.98%0.97%0 bps
Tier 1 Leverage Ratio12.39%11.86%12.34%12.86%13.59%12.52%12.52%13.18%+32 bps
Equity / Assets10.61%8.58%9.84%10.72%11.42%11.04%11.15%11.49%+77 bps
Liquid Assets / Assets20.89%19.59%20.79%15.16%17.63%17.68%18.56%11.31%-385 bps

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=149-151) · Clay Cnty State Bancshares Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

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

Return on Assets

1.19%

Rank 56 of 151

Net Interest Margin

3.37%

Rank 84 of 151

Efficiency Ratio

58.82%

Rank 53 of 151

Equity / Assets

11.49%

Rank 51 of 151

Non-interest income vs. expense

$0.2M$2.3MINCOMEEXPENSE
Unfavorable gap of $2.1M · efficiency ratio beats 66% of banks under $1B in assets in IL
Bank 58.82%Peer median 64.9%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Return on Assets1.19%0.70%1.03%1.34%Beats 63%56 / 151
Net Interest Margin3.37%3.02%3.43%3.83%Beats 44%84 / 151
Nonperforming Loans / Loans3.82%0.20%0.66%1.77%Beats 9%137 / 149
Tier 1 Capital Ratio13.18%11.83%14.17%18.66%Beats 42%88 / 151
Equity / Assets11.49%9.10%10.65%12.40%Beats 66%51 / 151
Loans / Assets45.33%45.91%61.31%68.01%21st pctl119 / 151