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State Bank of Scotia

Scotia, NE · Cert 14069

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 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

96

Q2 2024Q2 2026peer median (50)

Asset Quality

6

Q2 2024Q2 2026peer median (50)

Profitability

3

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

23

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

State Bank of Scotia

Scotia, NE · Cert 14069

State charter, non-member · FDIC · 1 branch

Q2 2026

$61.0MAssets
$26.9MLoans
$48.6MDeposits
$12.2MEquity
Loan mix
86%RE $14.3M8%C&I $1.4M6%Consumer $1.0MQ3 2024Q2 2026
Deposit mix
83%Interest-bearing $40.4M17%Noninterest $8.2MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 0.40%, down 32 bps year over year; NIM at 2.31%.
  • Asset quality: problem loans at 7.84% of loans (+242 bps YoY), with net charge-offs at 0.22%.
  • Capital: tier 1 leverage ratio of 19.87%, up 27 bps from a year ago.
  • Funding: loans stand at 55.27% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.40%-32 bps YoY

Net Interest Margin (YTD, annualized)

2.31%-19 bps YoY

Efficiency Ratio (YTD, annualized)

69.33%+1,052 bps YoY

Tier 1 Leverage Ratio

19.87%+27 bps YoY

NIM

5.08%Q2 ’244.56%Q2 ’254.26%Q2 ’26-18%-8%

Non-interest income vs. expense

1.70%Q2 ’241.58%Q2 ’251.70%Q2 ’26-8%+12%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.98%0.62%0.95%0.72%0.83%0.44%0.53%0.40%-32 bps
Return on Equity4.92%3.10%4.72%3.62%4.12%2.18%2.59%1.97%-165 bps
Net Interest Margin3.10%3.09%2.73%2.49%2.71%2.79%2.44%2.31%-19 bps
Efficiency Ratio51.53%66.09%53.00%58.81%58.09%69.36%66.58%69.33%+1,052 bps
Non-Interest Burden1.51%1.98%1.36%1.39%1.49%1.88%1.58%1.56%+17 bps
Growth
Asset Growth (YoY)-1.23%-6.20%-0.28%6.37%-3.02%-0.65%-2.34%-3.11%-948 bps
Loan Growth (YoY)-5.81%-9.13%-8.13%-13.07%-14.11%-11.89%-14.47%-11.93%+114 bps
Deposit Growth (YoY)-2.15%-8.16%-0.93%7.74%-3.91%-1.11%-2.91%-3.61%-1,135 bps
Asset Quality
Nonperforming Loans / Loans2.47%2.79%2.95%5.42%4.07%3.84%5.92%7.84%+242 bps
Net Charge-Offs / Loans1.17%0.89%0.01%0.01%1.27%1.22%0.13%0.22%+21 bps
Allowance / Loans2.24%2.58%2.77%3.11%2.37%2.40%2.65%2.85%-26 bps
Allowance Coverage of NPLs0.9x0.9x0.9x0.6x0.6x0.6x0.4x0.4x-0.2x
Capital
Tier 1 Leverage Ratio20.62%20.51%19.25%19.60%20.44%20.99%20.55%19.87%+27 bps
Total Risk-Based Capital30.75%31.72%31.71%33.09%34.49%34.17%34.83%35.56%+247 bps
Equity / Assets20.42%20.93%19.45%19.45%21.20%21.14%19.88%19.98%+53 bps
Liquidity & Funding
Loans / Deposits73.43%72.29%64.26%60.49%65.64%64.41%56.61%55.27%-522 bps
Liquid Assets / Assets39.58%41.33%47.46%51.10%47.24%47.97%53.73%55.34%+424 bps
CRE / Total Capitaln/an/an/an/a13.95%13.87%13.03%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

State Bank of Scotia

Scotia, NE · Cert 14069 · Peer group: banks under $1B in assets in NE (n=83)

State charter, non-member · FDIC · 1 branch

Q2 2026

$61.0MAssets
$26.9MLoans
$48.6MDeposits
$12.2MEquity

Executive Summary

  • Strongest standing: total risk-based capital ratio outperforms 98% of banks under $1B in assets in NE (rank 2 of 83).
  • Widest gap: nonperforming loans / loans trails 99% of banks under $1B in assets in NE (rank 83 of 83).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.39%

Rank 80 of 83

Net Interest Margin

2.31%

Rank 81 of 83

Efficiency Ratio

69.33%

Rank 65 of 83

Equity / Assets

19.98%

Rank 5 of 83

Non-interest income vs. expense

$0.1M$1.0MINCOMEEXPENSE
Unfavorable gap of $1.0M · efficiency ratio beats 23% of banks under $1B in assets in NE
Bank 69.33%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.39%0.93%1.20%1.51%Beats 4%80 / 83
Return on Equity1.97%8.04%10.34%13.11%Beats 2%81 / 83
Net Interest Margin2.31%3.25%3.62%4.02%Beats 2%81 / 83
Efficiency Ratio69.33%51.13%59.95%67.19%Beats 23%65 / 83
Asset Quality
Nonperforming Loans / Loans7.84%0.00%0.19%0.96%Beats 1%83 / 83
Net Charge-Offs / Loans0.11%n/a0.00%0.02%Beats 10%76 / 83
Capital
Tier 1 Capital Ratio34.30%10.94%13.24%16.62%Beats 96%3 / 83
Total Risk-Based Capital Ratio35.56%11.04%13.54%17.63%Beats 98%2 / 83
Equity / Assets19.98%9.90%11.31%13.84%Beats 94%5 / 83
Liquidity & Funding
Loans / Deposits55.27%71.97%83.15%92.22%10th pctl75 / 83
Loans / Assets44.04%57.96%69.15%77.64%8th pctl76 / 83
Brokered Deposits / Depositsn/aNot reported for this institution