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Farmers Savings Bank

Fostoria, IA · Cert 18284 · Fostoria Bankshares Inc.

State charter, non-member · FDIC · 3 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

46

Q2 2024Q2 2026peer median (50)

Asset Quality

31

Q2 2024Q2 2026peer median (50)

Profitability

20

Q2 2024Q2 2026peer median (50)

Liquidity

7

Q2 2024Q2 2026peer median

Efficiency

23

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

Farmers Savings Bank

Fostoria, IA · Cert 18284 · Fostoria Bankshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$215.3MAssets
$174.3MLoans
$173.7MDeposits
$25.6MEquity
Loan mix
84%RE $127.8M14%C&I $22.1M2%Consumer $2.7MQ2 2025Q2 2026
Deposit mix
85%Interest-bearing $147.7M15%Noninterest $25.9MQ2 2025Q2 2026

NIM

4.51%Q2 ’244.95%Q2 ’255.08%Q2 ’26+36%+11%

Non-interest income vs. expense

1.85%Q2 ’241.90%Q2 ’252.02%Q2 ’26+3%+6%

Executive Summary

  • Earnings: ROA of 0.75%, up 24 bps year over year; NIM at 3.02%.
  • Asset quality: problem loans at 3.48% of loans (+162 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 12.59%, down 1 bps from a year ago.
  • Funding: loans stand at 100.36% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.75%+24 bps YoY

Net Interest Margin (YTD, annualized)

3.02%+29 bps YoY

Efficiency Ratio (YTD, annualized)

63.97%-275 bps YoY

Tier 1 Leverage Ratio

12.59%-1 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.51%0.67%0.74%0.91%0.75%+24 bps
Return on Equity4.51%5.86%6.51%7.90%6.45%+194 bps
Net Interest Margin2.73%2.78%2.80%3.05%3.02%+29 bps
Efficiency Ratio66.72%64.20%62.76%59.61%63.97%-275 bps
Non-Interest Burden1.78%1.74%1.71%1.76%1.88%+10 bps
Growth
Asset Growth (YoY)2.03%4.10%7.58%8.74%7.13%+510 bps
Loan Growth (YoY)6.17%7.63%9.91%11.47%11.67%+550 bps
Deposit Growth (YoY)-1.24%-5.30%-1.33%0.92%8.12%+936 bps
Asset Quality
Nonperforming Loans / Loans1.85%2.61%1.42%2.66%3.48%+162 bps
Net Charge-Offs / Loans0.00%0.00%0.06%0.00%0.00%0 bps
Allowance / Loans1.42%1.41%1.32%1.33%1.35%-6 bps
Allowance Coverage of NPLs0.8x0.5x0.9x0.5x0.4x-0.4x
Capital
Tier 1 Leverage Ratio12.61%12.74%12.54%12.47%12.59%-1 bps
Total Risk-Based Capital12.61%12.74%12.54%12.47%12.59%-1 bps
Equity / Assets11.34%11.58%11.55%11.51%11.89%+55 bps
Liquidity & Funding
Loans / Deposits97.17%100.53%100.53%105.68%100.36%+319 bps
Liquid Assets / Assets1.56%1.47%1.22%1.12%1.27%-29 bps
CRE / Total Capitaln/a193.49%197.25%203%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

Farmers Savings Bank

Fostoria, IA · Cert 18284 · Peer group: banks under $1B in assets in IA (n=134-135) · Fostoria Bankshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$215.3MAssets
$174.3MLoans
$173.7MDeposits
$25.6MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 61% of banks under $1B in assets in IA (rank 52 of 135).
  • Widest gap: nonperforming loans / loans trails 95% of banks under $1B in assets in IA (rank 128 of 134).
  • Overall: at or above the peer median on 2 of 9 directional measures.

Return on Assets

0.75%

Rank 113 of 135

Net Interest Margin

3.02%

Rank 96 of 135

Efficiency Ratio

63.97%

Rank 105 of 135

Equity / Assets

11.89%

Rank 52 of 135

Non-interest income vs. expense

$0.3M$4.4MINCOMEEXPENSE
Unfavorable gap of $4.1M · efficiency ratio beats 23% of banks under $1B in assets in IA
Bank 63.97%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.75%0.92%1.19%1.47%Beats 16%113 / 135
Return on Equity6.31%7.99%10.26%13.14%Beats 14%116 / 135
Net Interest Margin3.02%2.95%3.41%3.73%Beats 29%96 / 135
Efficiency Ratio63.97%50.61%57.35%63.29%Beats 23%105 / 135
Asset Quality
Nonperforming Loans / Loans3.48%0.03%0.51%1.26%Beats 5%128 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 56%60 / 134
Capital
Tier 1 Capital Ratio12.59%11.23%13.31%15.45%Beats 41%80 / 135
Total Risk-Based Capital Ratio12.59%11.61%14.06%16.47%Beats 35%88 / 135
Equity / Assets11.89%9.87%11.05%13.07%Beats 61%52 / 135
Liquidity & Funding
Loans / Deposits100.36%68.54%81.55%91.24%87th pctl17 / 134
Loans / Assets80.96%57.61%68.06%76.23%87th pctl17 / 135
Brokered Deposits / Depositsn/aNot reported for this institution