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Fowler State Bank

Fowler, CO · Cert 12372

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 operating in a single state3

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 operating in a single state (n=743 to 746). 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

53

Q2 2024Q2 2026peer median (50)

Asset Quality

36

Q2 2024Q2 2026peer median (50)

Profitability

70

Q2 2024Q2 2026peer median (50)

Liquidity

50

Q2 2024Q2 2026peer median

Efficiency

98

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

Fowler State Bank

Fowler, CO · Cert 12372

State charter, non-member · FDIC · 1 branch

Q2 2026

$154.5MAssets
$110.4MLoans
$123.8MDeposits
$20.4MEquity
Loan mix
77%RE $54.9M22%C&I $15.4M2%Consumer $1.2MQ2 2025Q2 2026
Deposit mix
87%Interest-bearing $107.2M13%Noninterest $16.6MQ2 2025Q2 2026

NIM

4.64%Q2 ’245.61%Q2 ’255.88%Q2 ’26+27%+15%

Non-interest income vs. expense

1.27%Q2 ’241.34%Q2 ’251.58%Q2 ’26+14%+21%

Executive Summary

  • Earnings: ROA of 1.73%, up 22 bps year over year; NIM at 3.79%.
  • Asset quality: problem loans at 3.46% of loans (+28 bps YoY), with net recoveries of 0.09%.
  • Capital: tier 1 leverage ratio of 13.23%, down 7 bps from a year ago.
  • Funding: loans stand at 89.19% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.73%+22 bps YoY

Net Interest Margin (YTD, annualized)

3.79%+48 bps YoY

Efficiency Ratio (YTD, annualized)

38.22%+130 bps YoY

Tier 1 Leverage Ratio

13.23%-7 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.52%1.38%0.96%1.74%1.73%+22 bps
Return on Equity11.56%10.44%7.34%13.51%13.36%+181 bps
Net Interest Margin3.31%3.29%3.43%3.74%3.79%+48 bps
Efficiency Ratio36.92%41.16%50.48%34.74%38.22%+130 bps
Non-Interest Burden1.02%1.16%1.56%1.07%1.23%+22 bps
Growth
Asset Growth (YoY)6.93%9.10%8.97%9.03%8.41%+147 bps
Loan Growth (YoY)25.20%23.35%22.41%23.77%21.21%-400 bps
Deposit Growth (YoY)6.93%10.98%13.98%10.61%8.03%+110 bps
Asset Quality
Nonperforming Loans / Loans3.18%3.92%2.49%3.12%3.46%+28 bps
Net Charge-Offs / Loans0.03%0.00%0.65%-0.02%-0.09%-12 bps
Allowance / Loans1.91%2.08%1.81%1.86%1.95%+4 bps
Allowance Coverage of NPLs0.6x0.5x0.7x0.6x0.6x0.0x
Capital
Tier 1 Leverage Ratio13.29%13.51%13.00%13.09%13.23%-7 bps
Total Risk-Based Capital13.29%13.51%13.00%13.09%13.23%-7 bps
Equity / Assets13.23%13.44%12.74%12.98%13.21%-2 bps
Liquidity & Funding
Loans / Deposits79.50%76.11%81.59%85.14%89.19%+970 bps
Liquid Assets / Assets30.08%29.52%26.08%24.59%22.30%-778 bps
CRE / Total Capitaln/a117.84%118.06%108.95%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

Fowler State Bank

Fowler, CO · Cert 12372 · Peer group: banks under $1B in assets operating in a single state (n=743-746)

State charter, non-member · FDIC · 1 branch

Q2 2026

$154.5MAssets
$110.4MLoans
$123.8MDeposits
$20.4MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 98% of banks under $1B in assets operating in a single state (rank 17 of 746).
  • Widest gap: nonperforming loans / loans trails 96% of banks under $1B in assets operating in a single state (rank 715 of 743).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.71%

Rank 106 of 746

Net Interest Margin

3.79%

Rank 335 of 746

Efficiency Ratio

38.22%

Rank 17 of 746

Equity / Assets

13.21%

Rank 176 of 746

Non-interest income vs. expense

$0.5M$2.4MINCOMEEXPENSE
Unfavorable gap of $1.9M · efficiency ratio beats 98% of banks under $1B in assets operating in a single state
Bank 38.22%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.71%0.72%1.06%1.45%Beats 86%106 / 746
Return on Equity12.93%6.74%10.51%13.63%Beats 69%230 / 746
Net Interest Margin3.79%3.17%3.68%4.16%Beats 55%335 / 746
Efficiency Ratio38.22%55.74%64.58%75.47%Beats 98%17 / 746
Asset Quality
Nonperforming Loans / Loans3.46%0.09%0.42%1.07%Beats 4%715 / 743
Net Charge-Offs / Loans0.00%0.00%0.01%0.05%Beats 67%244 / 743
Capital
Tier 1 Capital Ratio13.23%11.55%13.75%17.60%Beats 44%415 / 746
Total Risk-Based Capital Ratio13.23%11.71%14.33%18.43%Beats 40%449 / 746
Equity / Assets13.21%8.90%10.51%13.06%Beats 76%176 / 746
Liquidity & Funding
Loans / Deposits89.19%61.31%78.27%90.78%72nd pctl209 / 746
Loans / Assets71.46%53.60%66.97%76.08%61st pctl293 / 746
Brokered Deposits / Depositsn/aNot reported for this institution