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Commercial State Bank

Wausa, NE · Cert 13819 · Wausa Banshares 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 NE3

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 NE (n=83). 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

10

Q2 2024Q2 2026peer median (50)

Asset Quality

38

Q2 2024Q2 2026peer median (50)

Profitability

70

Q2 2024Q2 2026peer median (50)

Liquidity

49

Q2 2024Q2 2026peer median

Efficiency

75

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

Commercial State Bank

Wausa, NE · Cert 13819 · Wausa Banshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$264.4MAssets
$218.8MLoans
$237.3MDeposits
$25.0MEquity
Loan mix
72%RE $130.7M23%C&I $41.7M5%Consumer $8.4MQ2 2025Q2 2026
Deposit mix
89%Interest-bearing $212.1M11%Noninterest $25.2MQ2 2025Q2 2026

NIM

5.75%Q2 ’246.13%Q2 ’256.17%Q2 ’26+15%+7%

Non-interest income vs. expense

1.96%Q2 ’242.00%Q2 ’252.04%Q2 ’26+2%+5%

Market Position · Omaha, NE-IA · 2026 SOD (annual) · 0.2% share · #54 of 77 inst. · $0.1B of $42.7B

18.4% Knox
13.5% Otoe
0.2% Douglas

Executive Summary

  • Earnings: ROA of 1.47%, up 16 bps year over year; NIM at 3.68%.
  • Asset quality: problem loans at 0.12% of loans (-9 bps YoY), with net charge-offs at 0.12%.
  • Capital: tier 1 leverage ratio of 9.64%, up 19 bps from a year ago.
  • Funding: loans stand at 92.22% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.47%+16 bps YoY

Net Interest Margin (YTD, annualized)

3.68%+25 bps YoY

Efficiency Ratio (YTD, annualized)

51.14%-178 bps YoY

Tier 1 Leverage Ratio

9.64%+19 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.31%1.39%1.42%1.39%1.47%+16 bps
Return on Equity14.24%15.05%15.21%14.29%15.28%+105 bps
Net Interest Margin3.43%3.42%3.44%3.71%3.68%+25 bps
Efficiency Ratio52.92%51.25%51.41%53.62%51.14%-178 bps
Non-Interest Burden1.65%1.59%1.59%1.85%1.73%+8 bps
Growth
Asset Growth (YoY)5.62%3.71%5.84%7.83%9.70%+408 bps
Loan Growth (YoY)5.61%5.08%8.21%6.21%7.14%+153 bps
Deposit Growth (YoY)7.10%2.88%4.81%7.39%9.45%+234 bps
Asset Quality
Nonperforming Loans / Loans0.20%0.16%0.15%0.19%0.12%-9 bps
Net Charge-Offs / Loans0.04%0.03%0.02%0.05%0.12%+9 bps
Allowance / Loans1.09%1.11%1.12%1.13%1.09%+1 bps
Allowance Coverage of NPLs5.3x6.8x7.3x6.1x9.2x+3.9x
Capital
Tier 1 Leverage Ratio9.45%9.40%9.60%9.82%9.64%+19 bps
Total Risk-Based Capital9.45%9.40%9.60%9.82%9.64%+19 bps
Equity / Assets9.21%9.24%9.75%9.69%9.44%+22 bps
Liquidity & Funding
Loans / Deposits94.20%92.61%96.33%94.16%92.22%-198 bps
Liquid Assets / Assets7.94%9.28%5.32%7.37%8.77%+83 bps
CRE / Total Capitaln/a307%300%304%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

Commercial State Bank

Wausa, NE · Cert 13819 · Peer group: banks under $1B in assets in NE (n=83) · Wausa Banshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$264.4MAssets
$218.8MLoans
$237.3MDeposits
$25.0MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 89% of banks under $1B in assets in NE (rank 9 of 83).
  • Widest gap: total risk-based capital ratio trails 92% of banks under $1B in assets in NE (rank 76 of 83).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.42%

Rank 26 of 83

Net Interest Margin

3.68%

Rank 39 of 83

Efficiency Ratio

51.14%

Rank 22 of 83

Equity / Assets

9.44%

Rank 71 of 83

Non-interest income vs. expense

$0.8M$5.3MINCOMEEXPENSE
Unfavorable gap of $4.5M · efficiency ratio beats 75% of banks under $1B in assets in NE
Bank 51.14%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.42%0.93%1.20%1.51%Beats 69%26 / 83
Return on Equity15.01%8.04%10.34%13.11%Beats 89%9 / 83
Net Interest Margin3.68%3.25%3.62%4.02%Beats 53%39 / 83
Efficiency Ratio51.14%51.13%59.95%67.19%Beats 75%22 / 83
Asset Quality
Nonperforming Loans / Loans0.12%0.00%0.19%0.96%Beats 59%35 / 83
Net Charge-Offs / Loans0.06%n/a0.00%0.02%Beats 16%71 / 83
Capital
Tier 1 Capital Ratio9.64%10.94%13.24%16.62%Beats 8%76 / 83
Total Risk-Based Capital Ratio9.64%11.04%13.54%17.63%Beats 8%76 / 83
Equity / Assets9.44%9.90%11.31%13.84%Beats 14%71 / 83
Liquidity & Funding
Loans / Deposits92.22%71.97%83.15%92.22%75th pctl21 / 83
Loans / Assets82.76%57.96%69.15%77.64%89th pctl9 / 83
Brokered Deposits / Depositsn/aNot reported for this institution