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Commercial Bank

Nelson, NE · Cert 12246 · C L C Enterprises 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 NE3

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 NE (n=83). 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

83

Q2 2024Q2 2026peer median (50)

Asset Quality

8

Q2 2024Q2 2026peer median (50)

Profitability

48

Q2 2024Q2 2026peer median (50)

Liquidity

100

Q2 2024Q2 2026peer median

Efficiency

24

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

Commercial Bank

Nelson, NE · Cert 12246 · C L C Enterprises Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$56.5MAssets
$39.1MLoans
$47.0MDeposits
$7.8MEquity
Loan mix
39%RE $8.7M57%C&I $12.7M4%Consumer $0.9MQ2 2025Q2 2026
Deposit mix
84%Interest-bearing $39.4M16%Noninterest $7.6MQ2 2025Q2 2026

NIM

5.70%Q2 ’245.60%Q2 ’255.90%Q2 ’26-7%+14%

Non-interest income vs. expense

2.80%Q2 ’242.93%Q2 ’252.94%Q2 ’26+6%+1%

Executive Summary

  • Earnings: ROA of 1.05%, up 52 bps year over year; NIM at 4.27%.
  • Asset quality: problem loans at 3.06% of loans (+201 bps YoY), with net charge-offs at 0.26%.
  • Capital: tier 1 leverage ratio of 15.24%, up 115 bps from a year ago.
  • Funding: loans stand at 83.15% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.05%+52 bps YoY

Net Interest Margin (YTD, annualized)

4.27%+51 bps YoY

Efficiency Ratio (YTD, annualized)

67.25%-848 bps YoY

Tier 1 Leverage Ratio

15.24%+115 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.53%0.79%1.07%1.04%1.05%+52 bps
Return on Equity4.36%6.42%8.64%7.94%7.84%+348 bps
Net Interest Margin3.76%3.92%3.93%4.08%4.27%+51 bps
Efficiency Ratio75.73%73.93%66.96%68.25%67.25%-848 bps
Non-Interest Burden2.82%2.87%2.60%2.75%2.84%+2 bps
Growth
Asset Growth (YoY)-6.59%-7.81%-1.26%-3.22%-2.70%+389 bps
Loan Growth (YoY)-2.25%0.94%7.51%1.34%2.80%+505 bps
Deposit Growth (YoY)-7.79%0.42%-3.08%-4.37%-6.98%+81 bps
Asset Quality
Nonperforming Loans / Loans1.05%0.98%2.02%2.23%3.06%+201 bps
Net Charge-Offs / Loans0.53%0.33%0.59%0.00%0.26%-27 bps
Allowance / Loans1.50%1.43%1.11%1.40%1.32%-17 bps
Allowance Coverage of NPLs1.4x1.5x0.5x0.6x0.4x-1.0x
Capital
Tier 1 Leverage Ratio14.09%14.26%14.62%14.26%15.24%+115 bps
Total Risk-Based Capital18.86%18.67%18.34%19.45%20.13%+126 bps
Equity / Assets12.54%12.83%12.83%13.37%13.88%+133 bps
Liquidity & Funding
Loans / Deposits75.24%81.30%81.67%74.88%83.15%+791 bps
Liquid Assets / Assets14.87%13.46%14.18%14.70%14.70%-17 bps
CRE / Total Capitaln/a65.08%68.35%60.00%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

Commercial Bank

Nelson, NE · Cert 12246 · Peer group: banks under $1B in assets in NE (n=83) · C L C Enterprises Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$56.5MAssets
$39.1MLoans
$47.0MDeposits
$7.8MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 90% of banks under $1B in assets in NE (rank 8 of 83).
  • Widest gap: nonperforming loans / loans trails 93% of banks under $1B in assets in NE (rank 78 of 83).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.08%

Rank 53 of 83

Net Interest Margin

4.27%

Rank 8 of 83

Efficiency Ratio

67.25%

Rank 64 of 83

Equity / Assets

13.88%

Rank 20 of 83

Non-interest income vs. expense

$0.1M$1.7MINCOMEEXPENSE
Unfavorable gap of $1.6M · efficiency ratio beats 24% of banks under $1B in assets in NE
Bank 67.25%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.08%0.93%1.20%1.51%Beats 36%53 / 83
Return on Equity7.76%8.04%10.34%13.11%Beats 17%69 / 83
Net Interest Margin4.27%3.25%3.62%4.02%Beats 90%8 / 83
Efficiency Ratio67.25%51.13%59.95%67.19%Beats 24%64 / 83
Asset Quality
Nonperforming Loans / Loans3.06%0.00%0.19%0.96%Beats 7%78 / 83
Net Charge-Offs / Loans0.13%n/a0.00%0.02%Beats 8%77 / 83
Capital
Tier 1 Capital Ratio19.01%10.94%13.24%16.62%Beats 86%12 / 83
Total Risk-Based Capital Ratio20.13%11.04%13.54%17.63%Beats 87%11 / 83
Equity / Assets13.88%9.90%11.31%13.84%Beats 76%20 / 83
Liquidity & Funding
Loans / Deposits83.15%71.97%83.15%92.22%49th pctl42 / 83
Loans / Assets69.20%57.96%69.15%77.64%51st pctl41 / 83
Brokered Deposits / Depositsn/aNot reported for this institution