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Farmers Trust & Savings Bank

Buffalo Center, IA · Cert 14195 · Koss-Winn Bancshares Employee STK Ownership Plan With 401 K Provisions

State charter, Fed member · FED · 6 branches

Q2 2026

$422.7MAssets
$364.3MLoans
$373.8MDeposits
$47.2MEquity
Loan mix
85%RE $184.0M13%C&I $28.8M2%Consumer $3.6MQ3 2024Q2 2026
Deposit mix
80%Interest-bearing $300.7M20%Noninterest $73.1MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.28%, up 22 bps year over year; NIM at 3.38%.
  • Asset quality: problem loans at 0.06% of loans (-71 bps YoY), with net charge-offs at 0.04%.
  • Capital: tier 1 leverage ratio of 9.91%, down 138 bps from a year ago.
  • Funding: loans stand at 97.47% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.28%+22 bps YoY

Net Interest Margin (YTD, annualized)

3.38%+22 bps YoY

Efficiency Ratio (YTD, annualized)

59.83%-150 bps YoY

Tier 1 Leverage Ratio

9.91%-138 bps YoY

NIM

5.22%Q2 ’245.31%Q2 ’255.03%Q2 ’26+5%+7%

Non-interest income vs. expense

2.15%Q2 ’242.18%Q2 ’252.32%Q2 ’26+3%+2%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.89%0.91%0.97%1.06%1.12%1.13%1.10%1.28%+22 bps
Return on Equity7.89%8.04%8.56%9.28%9.76%9.85%10.23%11.74%+245 bps
Net Interest Margin3.00%2.99%3.08%3.16%3.35%3.40%3.52%3.38%+22 bps
Efficiency Ratio64.55%64.54%63.29%61.33%60.61%61.25%62.82%59.83%-150 bps
Non-Interest Burden1.80%1.79%1.82%1.80%1.88%1.91%2.07%1.83%+3 bps
Growth
Asset Growth (YoY)3.96%1.52%2.09%2.63%1.03%3.87%1.57%20.06%+1,743 bps
Loan Growth (YoY)3.56%-0.29%1.02%1.93%0.57%1.40%2.29%15.31%+1,339 bps
Deposit Growth (YoY)4.04%3.78%3.87%3.59%2.32%2.37%3.94%24.59%+2,100 bps
Asset Quality
Nonperforming Loans / Loans0.80%0.77%0.76%0.77%0.02%0.09%0.10%0.06%-71 bps
Net Charge-Offs / Loans0.00%0.00%0.01%0.01%0.01%0.00%0.00%0.04%+3 bps
Allowance / Loans1.65%1.61%1.59%1.61%1.65%1.62%1.59%1.51%-11 bps
Allowance Coverage of NPLs2.1x2.1x2.1x2.1x88.3x17.6x16.5x24.1x+22.0x
Capital
Tier 1 Leverage Ratio11.37%11.45%11.42%11.29%11.53%11.64%10.07%9.91%-138 bps
Total Risk-Based Capital11.37%11.45%11.42%11.29%11.53%11.64%10.07%9.91%-138 bps
Equity / Assets11.52%11.29%11.36%11.56%11.81%11.24%10.18%11.17%-39 bps
Liquidity & Funding
Loans / Deposits106.50%103.82%104.42%105.31%104.68%102.84%102.77%97.47%-784 bps
Liquid Assets / Assets0.04%0.17%0.05%0.04%0.10%0.04%0.15%0.31%+27 bps
CRE / Total Capitaln/an/an/an/a47.29%50.68%57.48%n/an/a