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Horizon Bank

Waverly, NE · Cert 14327

State charter, non-member · FDIC · 5 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets operating in a single state3

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 operating in a single state (n=743 to 746). 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

69

Q2 2024Q2 2026peer median (50)

Asset Quality

43

Q2 2024Q2 2026peer median (50)

Profitability

95

Q2 2024Q2 2026peer median (50)

Liquidity

70

Q2 2024Q2 2026peer median

Efficiency

100

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

Horizon Bank

Waverly, NE · Cert 14327

State charter, non-member · FDIC · 5 branches

Q2 2026

$574.3MAssets
$402.9MLoans
$474.9MDeposits
$84.0MEquity
Loan mix
95%RE $388.1M3%C&I $14.0M2%Consumer $6.2MQ3 2024Q2 2026
Deposit mix
94%Interest-bearing $448.1M6%Noninterest $26.9MQ3 2024Q2 2026

Market Position · Lincoln, NE · 2026 SOD (annual) · 1.5% share · #14 of 33 inst. · $0.2B of $16.1B

1.7% Lancaster
4.8% Sarpy
18.0% Nuckolls
4.7% Red Willow

Executive Summary

  • Earnings: ROA of 2.95%, up 32 bps year over year; NIM at 4.67%.
  • Asset quality: problem loans at 0.46% of loans (-82 bps YoY), with net charge-offs at 0.05%.
  • Capital: tier 1 leverage ratio of 13.96%, down 8 bps from a year ago.
  • Funding: loans stand at 84.84% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

2.95%+32 bps YoY

Net Interest Margin (YTD, annualized)

4.67%+3 bps YoY

Efficiency Ratio (YTD, annualized)

26.23%-692 bps YoY

Tier 1 Leverage Ratio

13.96%-8 bps YoY

NIM

5.59%Q2 ’245.92%Q2 ’256.03%Q2 ’26+8%+1%

Non-interest income vs. expense

1.38%Q2 ’241.58%Q2 ’251.30%Q2 ’26+17%-24%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.49%2.30%2.39%2.63%2.76%2.76%2.87%2.95%+32 bps
Return on Equity16.54%15.16%15.48%17.13%18.01%18.13%19.19%19.92%+278 bps
Net Interest Margin4.19%4.34%4.51%4.63%4.82%4.88%4.75%4.67%+3 bps
Efficiency Ratio30.75%33.36%35.92%33.15%32.24%31.08%26.84%26.23%-692 bps
Non-Interest Burden1.44%1.59%1.80%1.71%1.72%1.69%1.36%1.30%-41 bps
Growth
Asset Growth (YoY)10.37%7.53%6.64%6.64%10.02%11.40%14.08%15.91%+927 bps
Loan Growth (YoY)16.72%11.17%8.14%2.71%10.89%10.53%9.81%5.45%+274 bps
Deposit Growth (YoY)13.01%14.49%7.99%8.33%12.39%11.89%15.09%15.95%+762 bps
Asset Quality
Nonperforming Loans / Loans1.10%1.33%1.30%1.28%0.57%0.74%0.45%0.46%-82 bps
Net Charge-Offs / Loans0.00%0.04%0.00%0.00%0.07%0.06%0.10%0.05%+5 bps
Allowance / Loans0.56%0.76%0.75%0.76%0.67%0.91%0.89%0.94%+18 bps
Allowance Coverage of NPLs0.5x0.6x0.6x0.6x1.2x1.2x2.0x2.0x+1.4x
Capital
Tier 1 Leverage Ratio14.01%13.74%14.16%14.04%14.42%13.74%14.26%13.96%-8 bps
Total Risk-Based Capital14.72%14.12%14.73%14.90%14.28%14.43%15.06%15.80%+90 bps
Equity / Assets15.08%15.42%15.41%15.20%15.23%14.97%14.90%14.62%-57 bps
Liquidity & Funding
Loans / Deposits98.53%97.11%97.60%93.29%97.22%95.94%93.13%84.84%-845 bps
Liquid Assets / Assets3.98%4.14%3.97%7.97%5.63%7.75%10.45%15.51%+755 bps
CRE / Total Capitaln/an/an/an/a440%452%444%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

Horizon Bank

Waverly, NE · Cert 14327 · Peer group: banks under $1B in assets operating in a single state (n=743-746)

State charter, non-member · FDIC · 5 branches

Q2 2026

$574.3MAssets
$402.9MLoans
$474.9MDeposits
$84.0MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 100% of banks under $1B in assets operating in a single state (rank 4 of 746).
  • Widest gap: net charge-offs / loans trails 63% of banks under $1B in assets operating in a single state (rank 472 of 743).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

2.78%

Rank 14 of 746

Net Interest Margin

4.67%

Rank 66 of 746

Efficiency Ratio

27.93%

Rank 4 of 746

Equity / Assets

14.62%

Rank 110 of 746

Non-interest income vs. expense

-$0.0M$7.3MINCOMEEXPENSE
Unfavorable gap of $7.3M · efficiency ratio beats 100% of banks under $1B in assets operating in a single state
Bank 27.93%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets2.78%0.72%1.06%1.45%Beats 98%14 / 746
Return on Equity19.05%6.74%10.51%13.63%Beats 95%37 / 746
Net Interest Margin4.67%3.17%3.68%4.16%Beats 91%66 / 746
Efficiency Ratio27.93%55.74%64.58%75.47%Beats 100%4 / 746
Asset Quality
Nonperforming Loans / Loans0.46%0.09%0.42%1.07%Beats 48%386 / 743
Net Charge-Offs / Loans0.03%0.00%0.01%0.05%Beats 37%472 / 743
Capital
Tier 1 Capital Ratio15.07%11.55%13.75%17.60%Beats 62%286 / 746
Total Risk-Based Capital Ratio15.80%11.71%14.33%18.43%Beats 61%288 / 746
Equity / Assets14.62%8.90%10.51%13.06%Beats 85%110 / 746
Liquidity & Funding
Loans / Deposits84.84%61.31%78.27%90.78%64th pctl266 / 746
Loans / Assets70.17%53.60%66.97%76.08%58th pctl316 / 746
Brokered Deposits / Depositsn/aNot reported for this institution