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Bank 1st

West Union, IA · Cert 13816 · FNB Banshares Inc.

State charter, Fed member · FED · 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 IA3

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 IA (n=134 to 135). 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

59

Q2 2024Q2 2026peer median (50)

Asset Quality

92

Q2 2024Q2 2026peer median (50)

Profitability

45

Q2 2024Q2 2026peer median (50)

Liquidity

78

Q2 2024Q2 2026peer median

Efficiency

34

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

Bank 1st

West Union, IA · Cert 13816 · FNB Banshares Inc.

State charter, Fed member · FED · 3 branches

Q2 2026

$166.1MAssets
$96.9MLoans
$128.6MDeposits
$17.3MEquity
Loan mix
87%RE $64.5M10%C&I $7.3M3%Consumer $2.0MQ2 2025Q2 2026
Deposit mix
82%Interest-bearing $106.0M18%Noninterest $22.6MQ2 2025Q2 2026

NIM

4.27%Q2 ’244.12%Q2 ’254.54%Q2 ’26+18%+6%

Non-interest income vs. expense

2.03%Q2 ’242.01%Q2 ’252.16%Q2 ’26+0%+8%

Executive Summary

  • Earnings: ROA of 1.07%, up 13 bps year over year; NIM at 3.34%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 15.20%, down 41 bps from a year ago.
  • Funding: loans stand at 75.33% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.07%+13 bps YoY

Net Interest Margin (YTD, annualized)

3.34%+18 bps YoY

Efficiency Ratio (YTD, annualized)

60.93%-263 bps YoY

Tier 1 Leverage Ratio

15.20%-41 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.94%0.96%1.00%0.99%1.07%+13 bps
Return on Equity10.72%10.44%10.64%9.77%10.46%-26 bps
Net Interest Margin3.16%3.23%3.19%3.31%3.34%+18 bps
Efficiency Ratio63.56%63.41%62.22%63.47%60.93%-263 bps
Non-Interest Burden1.81%1.85%1.82%2.02%1.96%+14 bps
Growth
Asset Growth (YoY)-1.05%-5.33%2.58%1.99%2.74%+379 bps
Loan Growth (YoY)3.17%2.75%5.96%6.91%4.04%+87 bps
Deposit Growth (YoY)8.34%-8.06%-6.08%-10.73%-7.09%-1,543 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.05%0.04%0.00%0.00%0 bps
Net Charge-Offs / Loans0.00%0.00%0.02%0.00%0.00%0 bps
Allowance / Loans1.50%1.54%1.44%1.43%1.45%-6 bps
Allowance Coverage of NPLsn/a30.4x33.4x467.0x467.0xn/a
Capital
Tier 1 Leverage Ratio15.60%15.91%15.11%14.89%15.20%-41 bps
Total Risk-Based Capital15.60%15.91%15.11%14.89%15.20%-41 bps
Equity / Assets8.80%10.40%10.10%10.22%10.43%+163 bps
Liquidity & Funding
Loans / Deposits67.27%70.40%72.65%76.22%75.33%+806 bps
Liquid Assets / Assets0.64%0.62%0.79%0.52%0.58%-6 bps
CRE / Total Capitaln/a48.72%54.47%55.28%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

Bank 1st

West Union, IA · Cert 13816 · Peer group: banks under $1B in assets in IA (n=134-135) · FNB Banshares Inc.

State charter, Fed member · FED · 3 branches

Q2 2026

$166.1MAssets
$96.9MLoans
$128.6MDeposits
$17.3MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in IA (rank 45 of 134).
  • Widest gap: efficiency ratio trails 66% of banks under $1B in assets in IA (rank 90 of 135).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.07%

Rank 82 of 135

Net Interest Margin

3.34%

Rank 74 of 135

Efficiency Ratio

60.93%

Rank 90 of 135

Equity / Assets

10.43%

Rank 81 of 135

Non-interest income vs. expense

$0.3M$3.5MINCOMEEXPENSE
Unfavorable gap of $3.2M · efficiency ratio beats 34% of banks under $1B in assets in IA
Bank 60.93%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.07%0.92%1.19%1.47%Beats 39%82 / 135
Return on Equity10.26%7.99%10.26%13.14%Beats 50%68 / 135
Net Interest Margin3.34%2.95%3.41%3.73%Beats 45%74 / 135
Efficiency Ratio60.93%50.61%57.35%63.29%Beats 34%90 / 135
Asset Quality
Nonperforming Loans / Loans0.00%0.03%0.51%1.26%Beats 84%23 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 100%45 / 134
Capital
Tier 1 Capital Ratio15.20%11.23%13.31%15.45%Beats 72%38 / 135
Total Risk-Based Capital Ratio15.20%11.61%14.06%16.47%Beats 64%48 / 135
Equity / Assets10.43%9.87%11.05%13.07%Beats 40%81 / 135
Liquidity & Funding
Loans / Deposits75.33%68.54%81.55%91.24%37th pctl85 / 134
Loans / Assets58.33%57.61%68.06%76.23%25th pctl101 / 135
Brokered Deposits / Depositsn/aNot reported for this institution