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Bank of Commerce, The

Idaho Falls, ID · Cert 18059

State charter, non-member · FDIC · 17 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B in assets operating regionally3

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 $1B-$10B in assets operating regionally (n=176). 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

16

Q2 2024Q2 2026peer median (50)

Profitability

85

Q2 2024Q2 2026peer median (50)

Liquidity

87

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

Bank of Commerce, The

Idaho Falls, ID · Cert 18059

State charter, non-member · FDIC · 17 branches

Q2 2026

$2.3BAssets
$1.8BLoans
$1.9BDeposits
$346.4MEquity
Loan mix
82%RE $1.2B17%C&I $0.2B1%Consumer $0.0BQ3 2024Q2 2026
Deposit mix
63%Interest-bearing $1.2B37%Noninterest $0.7BQ3 2024Q2 2026

Market Position · Idaho Falls, ID · 2026 SOD (annual) · 31.8% share · #1 of 9 inst. · $1.0B of $3.2B

29.0% Bonneville
48.8% Bingham
40.0% Madison
46.9% Jefferson

Executive Summary

  • Earnings: ROA of 2.13%, down 20 bps year over year; NIM at 4.31%.
  • Asset quality: problem loans at 1.35% of loans (+104 bps YoY), with net charge-offs at 0.54%.
  • Capital: tier 1 leverage ratio of 15.69%, up 50 bps from a year ago.
  • Funding: loans stand at 91.42% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

2.13%-20 bps YoY

Net Interest Margin (YTD, annualized)

4.31%+3 bps YoY

Efficiency Ratio (YTD, annualized)

33.37%+138 bps YoY

Tier 1 Leverage Ratio

15.69%+50 bps YoY

NIM

5.93%Q2 ’245.84%Q2 ’255.70%Q2 ’26+2%+1%

Non-interest income vs. expense

1.51%Q2 ’241.45%Q2 ’251.53%Q2 ’26-4%+6%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.29%2.15%2.31%2.33%2.36%2.13%2.22%2.13%-20 bps
Return on Equity17.25%16.28%17.29%17.04%17.00%15.29%15.22%14.53%-251 bps
Net Interest Margin4.21%4.09%4.26%4.28%4.30%4.24%4.36%4.31%+3 bps
Efficiency Ratio32.67%36.08%30.86%31.98%31.74%36.35%32.60%33.37%+138 bps
Non-Interest Burden1.18%1.30%1.13%1.19%1.18%1.38%1.25%1.26%+7 bps
Growth
Asset Growth (YoY)7.20%5.20%9.59%6.97%8.67%4.08%1.58%7.32%+35 bps
Loan Growth (YoY)8.56%7.38%6.15%10.46%11.47%14.32%18.43%15.27%+481 bps
Deposit Growth (YoY)6.03%4.44%9.06%5.94%8.17%5.26%2.75%6.91%+97 bps
Asset Quality
Nonperforming Loans / Loans0.41%1.07%0.28%0.31%0.25%0.58%0.74%1.35%+104 bps
Net Charge-Offs / Loans0.04%0.03%0.01%0.02%0.01%0.03%0.15%0.54%+52 bps
Allowance / Loans1.94%1.95%1.75%1.65%1.69%1.76%1.74%1.59%-5 bps
Allowance Coverage of NPLs4.7x1.8x6.3x5.3x6.6x3.1x2.4x1.2x-4.1x
Capital
Tier 1 Leverage Ratio15.03%14.21%15.03%15.19%15.60%14.84%15.69%15.69%+50 bps
Total Risk-Based Capital20.26%19.36%21.75%21.14%22.13%20.38%20.62%20.35%-79 bps
Equity / Assets14.02%13.14%13.55%14.32%14.44%14.30%14.88%14.77%+45 bps
Liquidity & Funding
Loans / Deposits79.52%79.20%76.81%84.80%81.95%86.02%88.53%91.42%+663 bps
Liquid Assets / Assets18.10%19.39%21.78%15.39%18.04%13.84%12.70%13.32%-206 bps
CRE / Total Capitaln/an/an/an/a236%254%256%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 Commerce, The

Idaho Falls, ID · Cert 18059 · Peer group: banks $1B-$10B in assets operating regionally (n=176)

State charter, non-member · FDIC · 17 branches

Q2 2026

$2.3BAssets
$1.8BLoans
$1.9BDeposits
$346.4MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 100% of banks $1B-$10B in assets operating regionally (rank 1 of 176).
  • Widest gap: net charge-offs / loans trails 92% of banks $1B-$10B in assets operating regionally (rank 163 of 176).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

2.08%

Rank 11 of 176

Net Interest Margin

4.31%

Rank 17 of 176

Efficiency Ratio

33.37%

Rank 1 of 176

Equity / Assets

14.77%

Rank 9 of 176

Non-interest income vs. expense

$6.1M$35.6MINCOMEEXPENSE
Unfavorable gap of $29.5M · efficiency ratio beats 100% of banks $1B-$10B in assets operating regionally
Bank 33.37%Peer median 59.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets2.08%0.93%1.26%1.54%Beats 94%11 / 176
Return on Equity14.06%9.26%11.89%14.46%Beats 70%52 / 176
Net Interest Margin4.31%3.25%3.59%3.93%Beats 90%17 / 176
Efficiency Ratio33.37%52.79%59.55%67.66%Beats 100%1 / 176
Asset Quality
Nonperforming Loans / Loans1.35%0.30%0.64%1.32%Beats 24%135 / 176
Net Charge-Offs / Loans0.27%0.01%0.04%0.10%Beats 8%163 / 176
Capital
Tier 1 Capital Ratio19.09%11.15%12.72%14.15%Beats 96%7 / 176
Total Risk-Based Capital Ratio20.35%11.81%13.63%15.33%Beats 96%7 / 176
Equity / Assets14.77%9.16%10.35%11.80%Beats 95%9 / 176
Liquidity & Funding
Loans / Deposits91.42%80.94%89.73%97.21%57th pctl75 / 176
Loans / Assets75.39%69.25%75.12%80.82%51st pctl87 / 176
Brokered Deposits / Depositsn/aNot reported for this institution