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Citizens State Bank

Buffalo, TX · Cert 12501

FDIC · 10 branches

Q2 2025

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 2025, the quarter ended June 30, 2025, 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=221 to 224). 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

28

Q2 2024Q2 2025peer median (50)

Asset Quality

52

Q2 2024Q2 2025peer median (50)

Profitability

4

Q2 2024Q2 2025peer median (50)

Liquidity

0

Q2 2024Q2 2025peer median

Efficiency

7

Q2 2024Q2 2025peer 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

Citizens State Bank

Buffalo, TX · Cert 12501

FDIC · 10 branches

Q2 2025

$950.3MAssets
$242.9MLoans
$1.0BDeposits
$-60395KEquity
Loan mix
58%RE $102.6M36%C&I $62.5M6%Consumer $10.7MQ3 2023Q2 2025
Deposit mix
79%Interest-bearing $792.2M21%Noninterest $210.3MQ3 2023Q2 2025

Market Position · Waco, TX · 2025 SOD (annual) · 2.2% share · #14 of 28 inst. · $0.2B of $8.5B

41.6% Leon
35.2% Hill
1.6% McLennan
23.7% Limestone

Executive Summary

  • Earnings: ROA of 0.02%, up 5 bps year over year; NIM at 1.45%.
  • Asset quality: problem loans at 0.14% of loans (+2 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 13.58%, up 327 bps from a year ago.
  • Funding: loans stand at 24.23% of deposits as of Q2 2025.

Return on Assets (YTD, annualized)

0.02%+5 bps YoY

Net Interest Margin (YTD, annualized)

1.45%+35 bps YoY

Efficiency Ratio (YTD, annualized)

90.91%-499 bps YoY

Tier 1 Leverage Ratio

13.58%+327 bps YoY

NIM

3.18%Q2 ’233.69%Q2 ’243.42%Q2 ’25-39%+32%

Non-interest income vs. expense

1.38%Q2 ’231.28%Q2 ’241.62%Q2 ’25-7%+23%

Year to date, annualized, through each quarter.

MetricQ3 2023Q4 2023Q1 2024Q2 2024Q3 2024Q4 2024Q1 2025Q2 2025YoY ΔTrend
Earnings
Return on Assets0.12%0.12%0.09%-0.03%-0.12%-0.07%-0.15%0.02%+5 bps
Return on Equity-2.95%-3.33%-4.77%1.18%6.59%3.11%3.56%-0.39%-158 bps
Net Interest Margin1.64%1.50%1.17%1.10%1.11%1.14%1.34%1.45%+35 bps
Efficiency Ratio69.48%73.49%91.03%95.91%99.44%100.84%96.79%90.91%-499 bps
Non-Interest Burden1.51%1.37%1.07%1.07%1.13%1.17%1.31%1.32%+25 bps
Growth
Asset Growth (YoY)4.46%9.37%13.19%11.89%10.02%-14.63%-27.27%-29.82%-4,171 bps
Loan Growth (YoY)-5.57%1.59%-2.89%0.33%1.07%-9.63%-11.01%-13.57%-1,389 bps
Deposit Growth (YoY)-6.43%-6.38%7.16%5.33%2.28%-0.58%-15.69%-17.30%-2,264 bps
Asset Quality
Nonperforming Loans / Loans0.13%0.08%0.12%0.13%0.06%0.06%0.16%0.14%+2 bps
Net Charge-Offs / Loans0.03%0.03%0.19%0.10%0.10%0.08%0.04%0.02%-8 bps
Allowance / Loans1.44%1.41%1.43%1.39%1.42%1.47%1.56%1.57%+18 bps
Allowance Coverage of NPLs10.8x18.5x12.2x10.9x22.2x24.6x9.6x10.9x0.0x
Capital
Tier 1 Leverage Ratio11.24%10.99%10.56%10.31%10.61%11.06%12.75%13.58%+327 bps
Total Risk-Based Capital29.11%10.99%10.56%10.31%10.61%11.06%12.75%13.58%+327 bps
Equity / Assets-8.43%-1.53%-2.37%-2.82%-0.66%-3.85%-4.87%-6.36%-354 bps
Liquidity & Funding
Loans / Deposits23.39%24.58%21.67%23.18%23.11%22.35%22.88%24.23%+105 bps
Liquid Assets / Assets18.57%17.33%25.53%23.02%22.98%14.44%10.70%5.66%-1,736 bps
CRE / Total Capitaln/an/an/an/an/an/an/an/an/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

Citizens State Bank

Buffalo, TX · Cert 12501 · Peer group: banks under $1B in assets in TX (n=221-224)

FDIC · 10 branches

Q2 2025

$950.3MAssets
$242.9MLoans
$1.0BDeposits
$-60395KEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 59% of banks under $1B in assets in TX (rank 91 of 221).
  • Widest gap: equity / assets trails 99% of banks under $1B in assets in TX (rank 222 of 224).
  • Overall: at or above the peer median on 1 of 8 directional measures.

Return on Assets

0.02%

Rank 211 of 224

Net Interest Margin

1.45%

Rank 221 of 224

Efficiency Ratio

92.37%

Rank 209 of 224

Equity / Assets

-6.36%

Rank 222 of 224

Non-interest income vs. expense

$3.6M$19.3MINCOMEEXPENSE
Unfavorable gap of $15.8M · efficiency ratio beats 7% of banks under $1B in assets in TX
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.02%0.75%1.14%1.55%Beats 6%211 / 224n/a
Return on Equityn/aNot reported for this institution
Net Interest Margin1.45%3.18%3.72%4.29%Beats 1%221 / 224n/a
Efficiency Ratio92.37%54.88%63.36%73.91%Beats 7%209 / 224n/a
Asset Quality
Nonperforming Loans / Loans0.14%0.03%0.27%0.93%Beats 59%91 / 221n/a
Net Charge-Offs / Loans0.02%0.00%0.01%0.06%Beats 44%124 / 221n/a
Capital
Tier 1 Capital Ratio13.58%11.76%14.62%18.98%Beats 43%128 / 224n/a
Total Risk-Based Capital Ratio13.58%11.87%15.07%19.86%Beats 39%137 / 224n/a
Equity / Assets-6.36%8.61%10.54%12.31%Beats 1%222 / 224n/a
Liquidity & Funding
Loans / Deposits24.23%48.74%69.29%83.16%6th pctl207 / 221n/a
Loans / Assets25.56%42.63%60.45%70.41%8th pctl204 / 221n/a
Brokered Deposits / Depositsn/aNot reported for this institution