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Community State Bank

Paton, IA · Cert 17551

State charter, non-member · FDIC · 1 branch

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

96

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

7

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

8

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

Community State Bank

Paton, IA · Cert 17551

State charter, non-member · FDIC · 1 branch

Q2 2026

$41.4MAssets
$13.3MLoans
$33.6MDeposits
$7.8MEquity
Loan mix
46%RE $2.1M37%C&I $1.7M16%Consumer $0.7MQ2 2025Q2 2026
Deposit mix
76%Interest-bearing $25.4M24%Noninterest $8.1MQ2 2025Q2 2026

NIM

3.71%Q2 ’243.64%Q2 ’253.69%Q2 ’26-4%+7%

Non-interest income vs. expense

1.99%Q2 ’241.92%Q2 ’252.30%Q2 ’26-6%+18%

Executive Summary

  • Earnings: ROA of 0.57%, down 9 bps year over year; NIM at 2.62%.
  • Asset quality: problem loans at 0.00% of loans (-410 bps YoY), with net recoveries of 0.12%.
  • Capital: tier 1 leverage ratio of 20.23%, up 24 bps from a year ago.
  • Funding: loans stand at 39.56% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.57%-9 bps YoY

Net Interest Margin (YTD, annualized)

2.62%+16 bps YoY

Efficiency Ratio (YTD, annualized)

78.72%+724 bps YoY

Tier 1 Leverage Ratio

20.23%+24 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.66%0.40%0.35%0.27%0.57%-9 bps
Return on Equity3.90%2.30%2.04%1.52%3.13%-77 bps
Net Interest Margin2.46%2.48%2.43%2.49%2.62%+16 bps
Efficiency Ratio71.48%73.15%77.48%85.49%78.72%+724 bps
Non-Interest Burden1.69%1.77%1.85%2.14%2.00%+31 bps
Growth
Asset Growth (YoY)-2.63%-1.78%3.18%2.02%-1.37%+126 bps
Loan Growth (YoY)-13.08%-12.96%-12.61%-6.09%-6.68%+639 bps
Deposit Growth (YoY)-4.97%-3.14%1.55%0.96%-2.96%+201 bps
Asset Quality
Nonperforming Loans / Loans4.10%0.00%0.00%0.00%0.00%-410 bps
Net Charge-Offs / Loans0.00%5.57%4.05%0.00%-0.12%-12 bps
Allowance / Loans3.82%0.32%0.31%0.33%0.39%-343 bps
Allowance Coverage of NPLs0.9xn/an/an/an/an/a
Capital
Tier 1 Leverage Ratio19.99%19.96%19.40%19.74%20.23%+24 bps
Total Risk-Based Capital39.28%38.42%35.38%37.67%40.18%+89 bps
Equity / Assets17.43%18.10%17.82%17.80%18.78%+135 bps
Liquidity & Funding
Loans / Deposits41.13%40.92%41.03%39.42%39.56%-158 bps
Liquid Assets / Assets0.80%1.05%3.72%2.10%0.78%-2 bps
CRE / Total Capitaln/a6.53%6.62%6.53%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

Community State Bank

Paton, IA · Cert 17551 · Peer group: banks under $1B in assets in IA (n=134-135)

State charter, non-member · FDIC · 1 branch

Q2 2026

$41.4MAssets
$13.3MLoans
$33.6MDeposits
$7.8MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in IA (rank 21 of 134).
  • Widest gap: return on equity trails 96% of banks under $1B in assets in IA (rank 129 of 135).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

0.58%

Rank 125 of 135

Net Interest Margin

2.62%

Rank 123 of 135

Efficiency Ratio

78.72%

Rank 125 of 135

Equity / Assets

18.78%

Rank 8 of 135

Non-interest income vs. expense

$126K$962KINCOMEEXPENSE
Unfavorable gap of $836K · efficiency ratio beats 8% of banks under $1B in assets in IA
Bank 78.72%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.58%0.92%1.19%1.47%Beats 7%125 / 135
Return on Equity3.09%7.99%10.26%13.14%Beats 4%129 / 135
Net Interest Margin2.62%2.95%3.41%3.73%Beats 9%123 / 135
Efficiency Ratio78.72%50.61%57.35%63.29%Beats 8%125 / 135
Asset Quality
Nonperforming Loans / Loans0.00%0.03%0.51%1.26%Beats 100%21 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 100%45 / 134
Capital
Tier 1 Capital Ratio39.93%11.23%13.31%15.45%Beats 97%4 / 135
Total Risk-Based Capital Ratio40.18%11.61%14.06%16.47%Beats 96%5 / 135
Equity / Assets18.78%9.87%11.05%13.07%Beats 94%8 / 135
Liquidity & Funding
Loans / Deposits39.56%68.54%81.55%91.24%3rd pctl130 / 134
Loans / Assets32.07%57.61%68.06%76.23%4th pctl130 / 135
Brokered Deposits / Depositsn/aNot reported for this institution