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Farmers Trust and Savings Bank

Williamsburg, IA · Cert 14392 · FTS Financial Inc.

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 IA3

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 IA (n=134 to 135). 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

92

Q2 2024Q2 2026peer median (50)

Asset Quality

60

Q2 2024Q2 2026peer median (50)

Profitability

80

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

95

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 2026-10-12

Farmers Trust and Savings Bank

Williamsburg, IA · Cert 14392 · FTS Financial Inc.

State charter, non-member · FDIC · 2 branches

Q2 2026

$191.6MAssets
$150.1MLoans
$138.1MDeposits
$44.1MEquity
Loan mix
89%RE $100.8M8%C&I $9.3M3%Consumer $3.5MQ2 2025Q2 2026
Deposit mix
80%Interest-bearing $110.7M20%Noninterest $27.4MQ2 2025Q2 2026

NIM

5.57%Q2 ’245.42%Q2 ’255.61%Q2 ’26-5%+7%

Non-interest income vs. expense

1.73%Q2 ’241.76%Q2 ’251.93%Q2 ’26+1%-2%

Executive Summary

  • Earnings: ROA of 2.26%, up 22 bps year over year; NIM at 4.25%.
  • Asset quality: problem loans at 0.34% of loans (+16 bps YoY), with net recoveries of 0.01%.
  • Capital: tier 1 leverage ratio of 23.08%, up 155 bps from a year ago.
  • Funding: loans stand at 108.65% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

2.26%+22 bps YoY

Net Interest Margin (YTD, annualized)

4.25%+27 bps YoY

Efficiency Ratio (YTD, annualized)

39.80%-48 bps YoY

Tier 1 Leverage Ratio

23.08%+155 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.03%2.10%1.95%2.21%2.26%+22 bps
Return on Equity9.73%9.90%9.17%10.18%10.21%+48 bps
Net Interest Margin3.98%4.01%3.98%4.16%4.25%+27 bps
Efficiency Ratio40.28%41.63%45.74%42.72%39.80%-48 bps
Non-Interest Burden1.37%1.36%1.55%1.34%1.33%-3 bps
Growth
Asset Growth (YoY)7.98%6.59%6.81%2.07%0.46%-752 bps
Loan Growth (YoY)9.55%11.20%10.91%8.90%8.53%-101 bps
Deposit Growth (YoY)8.31%6.36%6.13%0.57%-6.46%-1,477 bps
Asset Quality
Nonperforming Loans / Loans0.18%0.17%0.16%0.24%0.34%+16 bps
Net Charge-Offs / Loans0.15%0.10%0.07%-0.01%-0.01%-16 bps
Allowance / Loans0.43%0.43%0.42%0.41%0.41%-2 bps
Allowance Coverage of NPLs2.4x2.5x2.7x1.7x1.2x-1.2x
Capital
Tier 1 Leverage Ratio21.53%21.88%21.96%22.31%23.08%+155 bps
Total Risk-Based Capital21.53%21.88%21.96%22.31%23.08%+155 bps
Equity / Assets21.24%22.01%21.42%21.92%23.04%+181 bps
Liquidity & Funding
Loans / Deposits93.63%97.27%94.10%96.99%108.65%+1,501 bps
Liquid Assets / Assets3.85%1.96%5.15%3.00%0.30%-356 bps
CRE / Total Capitaln/a65.32%63.65%61.59%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 2026-10-12

Farmers Trust and Savings Bank

Williamsburg, IA · Cert 14392 · Peer group: banks under $1B in assets in IA (n=134-135) · FTS Financial Inc.

State charter, non-member · FDIC · 2 branches

Q2 2026

$191.6MAssets
$150.1MLoans
$138.1MDeposits
$44.1MEquity

Executive Summary

  • Strongest standing: return on assets outperforms 98% of banks under $1B in assets in IA (rank 3 of 135).
  • Widest gap: return on equity trails 53% of banks under $1B in assets in IA (rank 72 of 135).
  • Overall: at or above the peer median on 8 of 9 directional measures.

Return on Assets

2.32%

Rank 3 of 135

Net Interest Margin

4.25%

Rank 8 of 135

Efficiency Ratio

39.80%

Rank 8 of 135

Equity / Assets

23.04%

Rank 6 of 135

Non-interest income vs. expense

$1.1M$3.7MINCOMEEXPENSE
Unfavorable gap of $2.6M · efficiency ratio beats 95% of banks under $1B in assets in IA
Bank 39.80%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.32%0.92%1.19%1.47%Beats 98%3 / 135
Return on Equity10.05%7.99%10.26%13.14%Beats 47%72 / 135
Net Interest Margin4.25%2.95%3.41%3.73%Beats 94%8 / 135
Efficiency Ratio39.80%50.61%57.35%63.29%Beats 95%8 / 135
Asset Quality
Nonperforming Loans / Loans0.34%0.03%0.51%1.26%Beats 55%61 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 65%48 / 134
Capital
Tier 1 Capital Ratio23.08%11.23%13.31%15.45%Beats 90%13 / 135
Total Risk-Based Capital Ratio23.08%11.61%14.06%16.47%Beats 90%13 / 135
Equity / Assets23.04%9.87%11.05%13.07%Beats 96%6 / 135
Liquidity & Funding
Loans / Deposits108.65%68.54%81.55%91.24%96th pctl5 / 134
Loans / Assets78.34%57.61%68.06%76.23%81st pctl26 / 135
Brokered Deposits / Depositsn/aNot reported for this institution