PackageTrendsPeer
Letter portraitLegal landscape

Citizens State Bank

Miles, TX · Cert 15519 · CSB Financial Corp.

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 TX3

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 TX (n=208 to 211). 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

27

Q2 2024Q2 2026peer median (50)

Asset Quality

27

Q2 2024Q2 2026peer median (50)

Profitability

85

Q2 2024Q2 2026peer median (50)

Liquidity

6

Q2 2024Q2 2026peer median

Efficiency

92

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

Citizens State Bank

Miles, TX · Cert 15519 · CSB Financial Corp.

State charter, non-member · FDIC · 2 branches

Q2 2026

$270.1MAssets
$211.9MLoans
$239.6MDeposits
$29.6MEquity
Loan mix
76%RE $144.7M21%C&I $39.5M3%Consumer $5.4MQ2 2025Q2 2026
Deposit mix
79%Interest-bearing $188.4M21%Noninterest $51.2MQ2 2025Q2 2026

NIM

6.23%Q2 ’246.49%Q2 ’256.29%Q2 ’26+11%-2%

Non-interest income vs. expense

1.81%Q2 ’241.81%Q2 ’251.85%Q2 ’26+14%+2%

Market Position · San Angelo, TX · 2026 SOD (annual) · 3.9% share · #8 of 15 inst. · $0.1B of $3.4B

4.1% Tom Green
27.6% Runnels

Executive Summary

  • Earnings: ROA of 2.00%, down 12 bps year over year; NIM at 4.24%.
  • Asset quality: problem loans at 0.44% of loans (+30 bps YoY), with net charge-offs at 0.38%.
  • Capital: tier 1 leverage ratio of 10.74%, up 3 bps from a year ago.
  • Funding: loans stand at 88.43% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

2.00%-12 bps YoY

Net Interest Margin (YTD, annualized)

4.24%-10 bps YoY

Efficiency Ratio (YTD, annualized)

40.89%+158 bps YoY

Tier 1 Leverage Ratio

10.74%+3 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.12%2.04%2.06%1.89%2.00%-12 bps
Return on Equity20.71%20.10%20.21%18.35%19.06%-165 bps
Net Interest Margin4.34%4.15%3.95%4.13%4.24%-10 bps
Efficiency Ratio39.30%40.49%40.22%41.78%40.89%+158 bps
Non-Interest Burden1.54%1.52%1.43%1.55%1.57%+3 bps
Growth
Asset Growth (YoY)12.12%15.66%11.87%12.27%4.53%-759 bps
Loan Growth (YoY)14.65%14.89%9.53%4.49%5.61%-904 bps
Deposit Growth (YoY)11.92%15.98%11.59%12.35%3.73%-819 bps
Asset Quality
Nonperforming Loans / Loans0.15%0.00%1.00%0.88%0.44%+30 bps
Net Charge-Offs / Loans0.00%0.02%0.03%0.23%0.38%+38 bps
Allowance / Loans1.31%1.28%1.31%1.28%1.17%-13 bps
Allowance Coverage of NPLs9.0xn/a1.3x1.5x2.7x-6.3x
Capital
Tier 1 Leverage Ratio10.71%10.41%10.10%10.51%10.74%+3 bps
Total Risk-Based Capital10.71%10.41%10.10%10.51%10.74%+3 bps
Equity / Assets10.31%9.86%10.31%10.28%10.96%+64 bps
Liquidity & Funding
Loans / Deposits86.86%82.27%84.04%82.94%88.43%+157 bps
Liquid Assets / Assets12.47%16.22%14.17%16.00%10.60%-187 bps
CRE / Total Capitaln/a172.83%179.61%167.55%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

Citizens State Bank

Miles, TX · Cert 15519 · Peer group: banks under $1B in assets in TX (n=208-211) · CSB Financial Corp.

State charter, non-member · FDIC · 2 branches

Q2 2026

$270.1MAssets
$211.9MLoans
$239.6MDeposits
$29.6MEquity

Executive Summary

  • Strongest standing: return on assets outperforms 93% of banks under $1B in assets in TX (rank 15 of 211).
  • Widest gap: net charge-offs / loans trails 91% of banks under $1B in assets in TX (rank 190 of 208).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

2.04%

Rank 15 of 211

Net Interest Margin

4.24%

Rank 63 of 211

Efficiency Ratio

40.89%

Rank 18 of 211

Equity / Assets

10.96%

Rank 109 of 211

Non-interest income vs. expense

$0.8M$5.1MINCOMEEXPENSE
Unfavorable gap of $4.4M · efficiency ratio beats 92% of banks under $1B in assets in TX
Bank 40.89%Peer median 64.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.04%0.87%1.20%1.65%Beats 93%15 / 211
Return on Equity18.60%7.52%11.67%14.58%Beats 91%18 / 211
Net Interest Margin4.24%3.28%3.82%4.31%Beats 70%63 / 211
Efficiency Ratio40.89%53.01%64.18%73.65%Beats 92%18 / 211
Asset Quality
Nonperforming Loans / Loans0.44%0.01%0.30%1.10%Beats 44%118 / 208
Net Charge-Offs / Loans0.19%0.00%0.01%0.06%Beats 9%190 / 208
Capital
Tier 1 Capital Ratio10.74%11.72%14.45%19.57%Beats 17%176 / 211
Total Risk-Based Capital Ratio10.74%11.94%14.78%20.30%Beats 16%178 / 211
Equity / Assets10.96%9.41%11.06%12.94%Beats 48%109 / 211
Liquidity & Funding
Loans / Deposits88.43%45.39%66.56%82.03%88th pctl25 / 208
Loans / Assets78.44%39.13%56.90%70.46%91st pctl19 / 211
Brokered Deposits / Depositsn/aNot reported for this institution