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First State Bank of Forrest

Forrest, IL · Cert 11669 · Forrest Bancshares Inc.

State charter, non-member · FDIC · 6 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 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=147 to 149). 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

27

Q2 2024Q2 2026peer median (50)

Asset Quality

17

Q2 2024Q2 2026peer median (50)

Profitability

35

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

47

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 of Forrest

Forrest, IL · Cert 11669 · Forrest Bancshares Inc.

State charter, non-member · FDIC · 6 branches

Q2 2026

$328.3MAssets
$276.2MLoans
$280.3MDeposits
$29.4MEquity
Loan mix
81%RE $214.7M15%C&I $39.6M4%Consumer $11.9MQ3 2024Q2 2026
Deposit mix
86%Interest-bearing $240.9M14%Noninterest $39.4MQ3 2024Q2 2026

Market Position · Champaign-Urbana, IL · 2026 SOD (annual) · 0.9% share · #23 of 33 inst. · $0.1B of $8.7B

8.1% Livingston
1.0% Champaign
1.0% Peoria
1.3% Whiteside

Executive Summary

  • Earnings: ROA of 0.64%, down 2 bps year over year; NIM at 3.51%.
  • Asset quality: problem loans at 1.83% of loans (+15 bps YoY), with net charge-offs at 0.46%.
  • Capital: tier 1 leverage ratio of 9.06%, up 29 bps from a year ago.
  • Funding: loans stand at 98.52% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.64%-2 bps YoY

Net Interest Margin (YTD, annualized)

3.51%+48 bps YoY

Efficiency Ratio (YTD, annualized)

65.28%-663 bps YoY

Tier 1 Leverage Ratio

9.06%+29 bps YoY

NIM

4.98%Q2 ’245.45%Q2 ’255.74%Q2 ’26+16%+16%

Non-interest income vs. expense

2.30%Q2 ’242.38%Q2 ’252.42%Q2 ’26+4%+6%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.38%0.47%0.44%0.67%0.75%0.88%0.67%0.64%-2 bps
Return on Equity4.50%5.51%5.10%7.81%8.83%10.19%7.60%7.24%-58 bps
Net Interest Margin2.61%2.65%3.00%3.03%3.01%3.08%3.43%3.51%+48 bps
Efficiency Ratio80.28%77.55%79.81%71.91%69.66%66.44%66.27%65.28%-663 bps
Non-Interest Burden2.04%1.98%2.35%2.10%1.99%1.92%2.21%2.22%+12 bps
Growth
Asset Growth (YoY)3.72%2.69%4.18%6.91%8.33%8.09%7.07%2.98%-394 bps
Loan Growth (YoY)3.07%5.28%2.89%8.07%8.43%8.15%5.22%-0.38%-844 bps
Deposit Growth (YoY)2.12%1.13%2.76%6.26%7.88%8.87%8.91%6.07%-19 bps
Asset Quality
Nonperforming Loans / Loans1.61%1.55%1.91%1.68%1.84%1.72%1.95%1.83%+15 bps
Net Charge-Offs / Loans0.02%0.02%0.01%0.10%0.12%0.12%0.18%0.46%+36 bps
Allowance / Loans0.95%0.96%0.97%0.91%0.88%0.87%0.94%0.94%+3 bps
Allowance Coverage of NPLs0.6x0.6x0.5x0.5x0.5x0.5x0.5x0.5x0.0x
Capital
Tier 1 Leverage Ratio8.72%8.85%8.79%8.77%8.72%8.97%8.96%9.06%+29 bps
Total Risk-Based Capital12.10%12.28%11.97%11.78%11.75%12.15%12.48%12.91%+113 bps
Equity / Assets8.57%8.59%8.51%8.45%8.60%8.88%8.80%8.95%+50 bps
Liquidity & Funding
Loans / Deposits103.79%103.11%103.27%104.90%104.31%102.42%99.77%98.52%-638 bps
Liquid Assets / Assets3.94%4.57%4.26%4.17%4.15%4.64%6.94%7.87%+370 bps
CRE / Total Capitaln/an/an/an/a210%214%209%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 of Forrest

Forrest, IL · Cert 11669 · Peer group: banks under $1B in assets in IL (n=147-149) · Forrest Bancshares Inc.

State charter, non-member · FDIC · 6 branches

Q2 2026

$328.3MAssets
$276.2MLoans
$280.3MDeposits
$29.4MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 57% of banks under $1B in assets in IL (rank 64 of 149).
  • Widest gap: net charge-offs / loans trails 90% of banks under $1B in assets in IL (rank 133 of 147).
  • Overall: at or above the peer median on 1 of 9 directional measures.

Return on Assets

0.64%

Rank 120 of 149

Net Interest Margin

3.51%

Rank 64 of 149

Efficiency Ratio

65.28%

Rank 80 of 149

Equity / Assets

8.95%

Rank 116 of 149

Non-interest income vs. expense

$0.7M$8.0MINCOMEEXPENSE
Unfavorable gap of $7.3M · efficiency ratio beats 47% of banks under $1B in assets in IL
Bank 65.28%Peer median 64.5%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.64%0.74%1.04%1.34%Beats 19%120 / 149
Return on Equity7.19%6.82%9.34%12.94%Beats 29%106 / 149
Net Interest Margin3.51%3.04%3.43%3.83%Beats 57%64 / 149
Efficiency Ratio65.28%54.64%64.55%71.82%Beats 47%80 / 149
Asset Quality
Nonperforming Loans / Loans1.83%0.19%0.65%1.77%Beats 24%113 / 147
Net Charge-Offs / Loans0.24%0.00%0.02%0.07%Beats 10%133 / 147
Capital
Tier 1 Capital Ratio11.83%11.87%14.21%18.66%Beats 24%113 / 149
Total Risk-Based Capital Ratio12.91%12.22%14.72%19.92%Beats 35%97 / 149
Equity / Assets8.95%9.24%10.65%12.40%Beats 22%116 / 149
Liquidity & Funding
Loans / Deposits98.52%53.80%70.99%80.75%96th pctl6 / 147
Loans / Assets84.13%46.03%61.30%67.68%98th pctl3 / 149
Brokered Deposits / Depositsn/aNot reported for this institution