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First State Bank, The

Columbus, TX · Cert 12315 · Columbus Bcorp 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 TX3

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 TX (n=208 to 211). 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

67

Q2 2024Q2 2026peer median (50)

Asset Quality

71

Q2 2024Q2 2026peer median (50)

Profitability

19

Q2 2024Q2 2026peer median (50)

Liquidity

16

Q2 2024Q2 2026peer median

Efficiency

36

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, The

Columbus, TX · Cert 12315 · Columbus Bcorp Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$154.6MAssets
$48.4MLoans
$133.6MDeposits
$20.5MEquity
Loan mix
75%RE $32.1M16%C&I $6.7M9%Consumer $3.8MQ3 2024Q2 2026
Deposit mix
55%Interest-bearing $73.0M45%Noninterest $60.7MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 0.83%, up 6 bps year over year; NIM at 2.95%.
  • Asset quality: problem loans at 0.00% of loans (-12 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 16.34%, down 1 bps from a year ago.
  • Funding: loans stand at 36.25% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.83%+6 bps YoY

Net Interest Margin (YTD, annualized)

2.95%+19 bps YoY

Efficiency Ratio (YTD, annualized)

68.11%-125 bps YoY

Tier 1 Leverage Ratio

16.34%-1 bps YoY

NIM

3.65%Q2 ’243.75%Q2 ’253.80%Q2 ’26+8%+7%

Non-interest income vs. expense

2.01%Q2 ’242.10%Q2 ’252.17%Q2 ’26+5%+5%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.70%0.52%0.80%0.76%0.78%0.76%0.89%0.83%+6 bps
Return on Equity6.58%4.86%7.14%6.66%6.58%6.29%6.85%6.33%-33 bps
Net Interest Margin2.59%2.61%2.72%2.76%2.80%2.84%2.96%2.95%+19 bps
Efficiency Ratio70.22%70.73%67.67%69.36%68.45%69.74%66.04%68.11%-125 bps
Non-Interest Burden1.74%1.77%1.75%1.84%1.84%1.91%1.87%1.93%+10 bps
Growth
Asset Growth (YoY)0.14%-0.92%1.08%0.17%1.36%7.27%6.12%8.33%+816 bps
Loan Growth (YoY)-8.46%-5.68%-4.21%-2.10%-0.06%-0.71%4.50%0.85%+295 bps
Deposit Growth (YoY)-3.52%-1.90%-0.49%-1.68%0.14%4.97%4.33%8.68%+1,035 bps
Asset Quality
Nonperforming Loans / Loans0.09%0.13%0.13%0.12%0.00%0.12%0.14%0.00%-12 bps
Net Charge-Offs / Loans0.10%0.74%-0.04%-0.03%-0.03%0.00%0.02%0.02%+6 bps
Allowance / Loans0.74%0.74%0.77%0.75%0.77%0.77%0.75%0.73%-1 bps
Allowance Coverage of NPLs8.0x5.8x5.8x6.1x183.5x6.6x5.3xn/an/a
Capital
Tier 1 Leverage Ratio15.85%15.88%16.20%16.36%16.70%16.76%16.25%16.34%-1 bps
Total Risk-Based Capital34.83%15.88%16.20%16.36%16.70%16.76%16.25%16.34%-1 bps
Equity / Assets12.17%10.98%11.42%12.04%13.22%12.93%12.95%13.25%+121 bps
Liquidity & Funding
Loans / Deposits37.82%37.23%35.94%39.06%37.75%35.21%36.00%36.25%-281 bps
Liquid Assets / Assets8.67%7.90%11.18%10.52%11.02%16.95%16.92%19.12%+860 bps
CRE / Total Capitaln/an/an/an/a44.54%46.88%43.46%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, The

Columbus, TX · Cert 12315 · Peer group: banks under $1B in assets in TX (n=208-211) · Columbus Bcorp Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$154.6MAssets
$48.4MLoans
$133.6MDeposits
$20.5MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in TX (rank 44 of 208).
  • Widest gap: net interest margin trails 85% of banks under $1B in assets in TX (rank 179 of 211).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.82%

Rank 162 of 211

Net Interest Margin

2.95%

Rank 179 of 211

Efficiency Ratio

68.11%

Rank 135 of 211

Equity / Assets

13.25%

Rank 47 of 211

Non-interest income vs. expense

$0.4M$3.5MINCOMEEXPENSE
Unfavorable gap of $3.1M · efficiency ratio beats 36% of banks under $1B in assets in TX
Bank 68.11%Peer median 64.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.82%0.87%1.20%1.65%Beats 23%162 / 211
Return on Equity6.21%7.52%11.67%14.58%Beats 20%168 / 211
Net Interest Margin2.95%3.28%3.82%4.31%Beats 15%179 / 211
Efficiency Ratio68.11%53.01%64.18%73.65%Beats 36%135 / 211
Asset Quality
Nonperforming Loans / Loans0.00%0.01%0.30%1.10%Beats 100%44 / 208
Net Charge-Offs / Loans0.02%0.00%0.01%0.06%Beats 42%122 / 208
Capital
Tier 1 Capital Ratio16.34%11.72%14.45%19.57%Beats 62%80 / 211
Total Risk-Based Capital Ratio16.34%11.94%14.78%20.30%Beats 60%85 / 211
Equity / Assets13.25%9.41%11.06%12.94%Beats 78%47 / 211
Liquidity & Funding
Loans / Deposits36.25%45.39%66.56%82.03%13th pctl181 / 208
Loans / Assets31.34%39.13%56.90%70.46%14th pctl181 / 211
Brokered Deposits / Depositsn/aNot reported for this institution