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Community First Bank

Rosholt, WI · Cert 12512 · Rosholt Bcorp Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in WI3

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 WI (n=110 to 113). 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

20

Q2 2024Q2 2026peer median (50)

Asset Quality

76

Q2 2024Q2 2026peer median (50)

Profitability

36

Q2 2024Q2 2026peer median (50)

Liquidity

54

Q2 2024Q2 2026peer median

Efficiency

8

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

Community First Bank

Rosholt, WI · Cert 12512 · Rosholt Bcorp Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$97.6MAssets
$63.3MLoans
$84.7MDeposits
$8.7MEquity
Loan mix
93%RE $54.9M6%C&I $3.4M2%Consumer $1.1MQ2 2025Q2 2026
Deposit mix
62%Interest-bearing $52.3M38%Noninterest $32.4MQ2 2025Q2 2026

NIM

4.40%Q2 ’244.54%Q2 ’254.92%Q2 ’26+5%+10%

Non-interest income vs. expense

3.51%Q2 ’243.66%Q2 ’253.80%Q2 ’26+5%+4%

Market Position · Wausau, WI · 2026 SOD (annual) · 0.2% share · #17 of 17 inst. · $0.0B of $5.4B

4.5% Portage
0.2% Marathon

Executive Summary

  • Earnings: ROA of 0.55%, up 17 bps year over year; NIM at 3.98%.
  • Asset quality: problem loans at 0.00% of loans (-8 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 11.02%, up 47 bps from a year ago.
  • Funding: loans stand at 74.79% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.55%+17 bps YoY

Net Interest Margin (YTD, annualized)

3.98%+36 bps YoY

Efficiency Ratio (YTD, annualized)

84.66%-416 bps YoY

Tier 1 Leverage Ratio

11.02%+47 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.38%0.44%0.55%0.53%0.55%+17 bps
Return on Equity5.26%6.01%7.44%6.36%6.43%+118 bps
Net Interest Margin3.62%3.64%3.68%3.74%3.98%+36 bps
Efficiency Ratio88.82%87.32%84.31%84.82%84.66%-416 bps
Non-Interest Burden3.16%3.11%3.02%3.10%3.29%+13 bps
Growth
Asset Growth (YoY)0.03%3.66%5.45%2.63%-3.02%-305 bps
Loan Growth (YoY)5.22%9.64%2.64%2.85%-1.53%-675 bps
Deposit Growth (YoY)-1.20%1.06%2.57%-1.05%-0.61%+59 bps
Asset Quality
Nonperforming Loans / Loans0.08%0.01%0.00%0.00%0.00%-8 bps
Net Charge-Offs / Loans0.03%0.02%0.02%-0.01%0.00%-3 bps
Allowance / Loans1.05%1.02%1.05%1.10%1.07%+1 bps
Allowance Coverage of NPLs13.3x112.7xn/an/an/an/a
Capital
Tier 1 Leverage Ratio10.55%10.43%10.43%10.49%11.02%+47 bps
Total Risk-Based Capital10.55%10.43%10.43%10.49%11.02%+47 bps
Equity / Assets6.96%7.69%8.02%8.56%8.92%+196 bps
Liquidity & Funding
Loans / Deposits75.48%77.92%72.07%73.73%74.79%-70 bps
Liquid Assets / Assets0.86%0.79%5.05%5.15%0.92%+6 bps
CRE / Total Capitaln/a289%255%239%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

Community First Bank

Rosholt, WI · Cert 12512 · Peer group: banks under $1B in assets in WI (n=110-113) · Rosholt Bcorp Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$97.6MAssets
$63.3MLoans
$84.7MDeposits
$8.7MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in WI (rank 16 of 110).
  • Widest gap: efficiency ratio trails 92% of banks under $1B in assets in WI (rank 105 of 113).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.57%

Rank 99 of 113

Net Interest Margin

3.98%

Rank 23 of 113

Efficiency Ratio

84.66%

Rank 105 of 113

Equity / Assets

8.92%

Rank 90 of 113

Non-interest income vs. expense

$0.5M$3.9MINCOMEEXPENSE
Unfavorable gap of $3.4M · efficiency ratio beats 8% of banks under $1B in assets in WI
Bank 84.66%Peer median 62.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.57%0.85%1.17%1.51%Beats 12%99 / 113
Return on Equity6.38%7.70%10.77%13.67%Beats 16%95 / 113
Net Interest Margin3.98%3.19%3.59%3.89%Beats 80%23 / 113
Efficiency Ratio84.66%54.61%62.43%71.88%Beats 8%105 / 113
Asset Quality
Nonperforming Loans / Loans0.00%0.03%0.24%0.91%Beats 100%16 / 110
Net Charge-Offs / Loans0.00%n/a0.00%0.01%Beats 51%56 / 110
Capital
Tier 1 Capital Ratio11.02%11.22%12.95%15.76%Beats 21%89 / 113
Total Risk-Based Capital Ratio11.02%11.57%13.59%16.73%Beats 19%91 / 113
Equity / Assets8.92%9.17%10.74%13.13%Beats 20%90 / 113
Liquidity & Funding
Loans / Deposits74.79%76.54%86.37%98.93%22nd pctl87 / 112
Loans / Assets64.86%63.07%71.33%78.84%27th pctl82 / 113
Brokered Deposits / Depositsn/aNot reported for this institution