PackageTrendsPeer
Letter portraitLegal landscapeQuarterYTD

Citizens Savings Bank

Spillville, IA · Cert 12128

State charter, non-member · FDIC · 3 branches

Q2 2026

$151.1MAssets
$68.6MLoans
$129.2MDeposits
$16.2MEquity
Loan mix
86%RE $43.4M11%C&I $5.5M3%Consumer $1.5MQ2 2025Q2 2026
Deposit mix
89%Interest-bearing $114.9M11%Noninterest $14.3MQ2 2025Q2 2026

NIM

3.82%Q2 ’244.00%Q2 ’254.22%Q2 ’26+16%+19%

Non-interest income vs. expense

1.25%Q2 ’241.27%Q2 ’251.33%Q2 ’26+2%+6%

Executive Summary

  • Earnings: ROA of 0.63%, up 19 bps year over year; NIM at 2.02%.
  • Asset quality: problem loans at 0.05% of loans (-17 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 15.54%, down 8 bps from a year ago.
  • Funding: loans stand at 53.06% of deposits as of Q2 2026.

Financial Results

Return on Assets (quarter, annualized)

0.63%+19 bps YoY

Net Interest Margin (quarter, annualized)

2.02%+32 bps YoY

Efficiency Ratio (quarter, annualized)

63.94%-775 bps YoY

Tier 1 Leverage Ratio

15.54%-8 bps YoY

Discrete quarter, annualized.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.44%0.58%0.44%0.70%0.63%+19 bps
Return on Equity4.92%6.19%4.23%6.86%6.15%+123 bps
Net Interest Margin1.71%1.86%1.90%2.00%2.02%+32 bps
Efficiency Ratio71.68%65.43%81.46%58.56%63.94%-775 bps
Non-Interest Burden1.21%1.18%1.53%1.15%1.27%+7 bps
Growth
Asset Growth (YoY)-2.18%1.55%4.70%8.17%11.02%+1,319 bps
Loan Growth (YoY)1.20%7.48%6.08%5.05%8.09%+689 bps
Deposit Growth (YoY)2.16%0.46%6.99%7.32%9.95%+779 bps
Asset Quality
Nonperforming Loans / Loans0.22%0.69%0.11%0.18%0.05%-17 bps
Net Charge-Offs / Loans0.00%0.00%0.22%0.00%0.00%0 bps
Allowance / Loans2.01%1.89%1.83%1.86%1.80%-20 bps
Allowance Coverage of NPLs9.0x2.7x17.2x10.5x36.4x+27.3x
Capital
Tier 1 Leverage Ratio15.61%15.63%15.55%15.48%15.54%-8 bps
Total Risk-Based Capital15.61%15.63%15.55%15.48%15.54%-8 bps
Equity / Assets8.87%9.90%10.66%9.85%10.70%+183 bps
Liquidity & Funding
Loans / Deposits53.98%57.63%54.71%52.26%53.06%-91 bps
Liquid Assets / Assets1.57%0.32%2.48%6.99%4.49%+292 bps
CRE / Total Capitaln/a6.49%7.92%7.91%n/an/a