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Bank of Salem

Salem, MO · Cert 14349 · Judson Young Memorial Education Foundation

State charter, non-member · FDIC · 2 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 MO3

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 MO (n=82 to 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

54

Q2 2024Q2 2026peer median (50)

Profitability

41

Q2 2024Q2 2026peer median (50)

Liquidity

47

Q2 2024Q2 2026peer median

Efficiency

42

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 of Salem

Salem, MO · Cert 14349 · Judson Young Memorial Education Foundation

State charter, non-member · FDIC · 2 branches

Q2 2026

$147.0MAssets
$92.1MLoans
$132.9MDeposits
$12.7MEquity
Loan mix
90%RE $73.0M3%C&I $2.8M7%Consumer $5.3MQ2 2025Q2 2026
Deposit mix
83%Interest-bearing $110.6M17%Noninterest $22.3MQ2 2025Q2 2026

NIM

4.40%Q2 ’244.63%Q2 ’254.58%Q2 ’26+21%+8%

Non-interest income vs. expense

2.07%Q2 ’242.21%Q2 ’252.19%Q2 ’26+10%-1%

Executive Summary

  • Earnings: ROA of 1.20%, up 30 bps year over year; NIM at 3.18%.
  • Asset quality: problem loans at 0.71% of loans (0 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 9.53%, up 41 bps from a year ago.
  • Funding: loans stand at 69.28% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.20%+30 bps YoY

Net Interest Margin (YTD, annualized)

3.18%+23 bps YoY

Efficiency Ratio (YTD, annualized)

61.19%-495 bps YoY

Tier 1 Leverage Ratio

9.53%+41 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.90%0.88%0.83%1.06%1.20%+30 bps
Return on Equity12.23%11.57%10.66%12.69%14.16%+193 bps
Net Interest Margin2.95%2.99%2.99%3.15%3.18%+23 bps
Efficiency Ratio66.14%66.94%69.27%62.31%61.19%-495 bps
Non-Interest Burden1.82%1.87%1.95%1.83%1.79%-3 bps
Growth
Asset Growth (YoY)-3.55%-5.63%-2.37%2.66%4.00%+754 bps
Loan Growth (YoY)-6.98%-4.58%-2.46%-2.78%1.10%+808 bps
Deposit Growth (YoY)-0.05%-2.22%-2.08%3.43%3.54%+360 bps
Asset Quality
Nonperforming Loans / Loans0.71%0.66%0.69%0.66%0.71%0 bps
Net Charge-Offs / Loans0.16%0.10%0.08%0.00%0.00%-16 bps
Allowance / Loans0.74%0.75%0.75%0.76%0.74%0 bps
Allowance Coverage of NPLs1.0x1.1x1.1x1.2x1.0x0.0x
Capital
Tier 1 Leverage Ratio9.11%9.50%9.30%9.25%9.53%+41 bps
Total Risk-Based Capital16.39%9.50%16.46%17.38%9.53%-686 bps
Equity / Assets7.91%8.47%8.23%8.51%8.65%+74 bps
Liquidity & Funding
Loans / Deposits70.95%71.81%69.21%67.29%69.28%-167 bps
Liquid Assets / Assets4.60%3.62%6.35%8.31%5.09%+49 bps
CRE / Total Capitaln/a54.75%53.92%48.93%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 of Salem

Salem, MO · Cert 14349 · Peer group: banks under $1B in assets in MO (n=82-83) · Judson Young Memorial Education Foundation

State charter, non-member · FDIC · 2 branches

Q2 2026

$147.0MAssets
$92.1MLoans
$132.9MDeposits
$12.7MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 67% of banks under $1B in assets in MO (rank 28 of 82).
  • Widest gap: total risk-based capital ratio trails 96% of banks under $1B in assets in MO (rank 80 of 83).
  • Overall: at or above the peer median on 2 of 9 directional measures.

Return on Assets

1.19%

Rank 46 of 83

Net Interest Margin

3.18%

Rank 68 of 83

Efficiency Ratio

61.19%

Rank 49 of 83

Equity / Assets

8.65%

Rank 65 of 83

Non-interest income vs. expense

$0.6M$3.2MINCOMEEXPENSE
Unfavorable gap of $2.6M · efficiency ratio beats 42% of banks under $1B in assets in MO
Bank 61.19%Peer median 58.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.19%0.96%1.32%1.75%Beats 45%46 / 83
Return on Equity13.79%9.66%12.96%15.76%Beats 60%33 / 83
Net Interest Margin3.18%3.35%3.85%4.16%Beats 18%68 / 83
Efficiency Ratio61.19%49.83%58.83%68.51%Beats 42%49 / 83
Asset Quality
Nonperforming Loans / Loans0.71%0.08%0.51%1.01%Beats 41%49 / 82
Net Charge-Offs / Loans0.01%0.00%0.01%0.06%Beats 67%28 / 82
Capital
Tier 1 Capital Ratio9.53%11.01%12.49%14.98%Beats 5%79 / 83
Total Risk-Based Capital Ratio9.53%11.13%13.01%15.10%Beats 4%80 / 83
Equity / Assets8.65%8.83%10.71%13.29%Beats 22%65 / 83
Liquidity & Funding
Loans / Deposits69.28%69.28%83.22%91.21%24th pctl62 / 82
Loans / Assets62.63%59.34%71.15%78.36%28th pctl60 / 83
Brokered Deposits / Depositsn/aNot reported for this institution