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Community State Bank

Royal Center, IN · Cert 1839 · Community Bcorp

State charter, non-member · FDIC · 4 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets operating in a single state3

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 operating in a single state (n=743 to 746). 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

53

Q2 2024Q2 2026peer median (50)

Asset Quality

32

Q2 2024Q2 2026peer median (50)

Profitability

22

Q2 2024Q2 2026peer median (50)

Liquidity

42

Q2 2024Q2 2026peer median

Efficiency

19

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

Royal Center, IN · Cert 1839 · Community Bcorp

State charter, non-member · FDIC · 4 branches

Q2 2026

$175.9MAssets
$95.8MLoans
$160.6MDeposits
$14.2MEquity
Loan mix
81%RE $53.7M10%C&I $6.6M9%Consumer $5.9MQ2 2025Q2 2026
Deposit mix
87%Interest-bearing $139.3M13%Noninterest $21.3MQ2 2025Q2 2026

NIM

3.96%Q2 ’244.19%Q2 ’254.22%Q2 ’26+12%+6%

Non-interest income vs. expense

2.55%Q2 ’242.59%Q2 ’252.72%Q2 ’26+3%+5%

Executive Summary

  • Earnings: ROA of 0.62%, up 7 bps year over year; NIM at 2.95%.
  • Asset quality: problem loans at 0.37% of loans (-46 bps YoY), with net charge-offs at 0.34%.
  • Capital: tier 1 leverage ratio of 10.48%, up 43 bps from a year ago.
  • Funding: loans stand at 59.69% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.62%+7 bps YoY

Net Interest Margin (YTD, annualized)

2.95%+17 bps YoY

Efficiency Ratio (YTD, annualized)

78.89%-97 bps YoY

Tier 1 Leverage Ratio

10.48%+43 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.55%0.57%0.53%0.71%0.62%+7 bps
Return on Equity8.05%7.96%7.22%8.56%7.55%-50 bps
Net Interest Margin2.78%2.85%2.84%2.90%2.95%+17 bps
Efficiency Ratio79.86%79.77%81.39%74.86%78.89%-97 bps
Non-Interest Burden2.12%2.17%2.21%2.04%2.22%+10 bps
Growth
Asset Growth (YoY)-2.11%-2.16%-4.47%-3.69%1.92%+402 bps
Loan Growth (YoY)1.52%1.87%-0.99%4.07%9.63%+811 bps
Deposit Growth (YoY)-2.44%-2.92%-6.39%-5.27%1.04%+348 bps
Asset Quality
Nonperforming Loans / Loans0.83%0.98%0.97%0.12%0.37%-46 bps
Net Charge-Offs / Loans0.00%-0.01%0.00%0.73%0.34%+33 bps
Allowance / Loans1.40%1.40%1.40%1.20%1.11%-29 bps
Allowance Coverage of NPLs1.7x1.4x1.5x10.2x3.0x+1.3x
Capital
Tier 1 Leverage Ratio10.05%10.29%10.17%10.50%10.48%+43 bps
Total Risk-Based Capital18.38%18.72%18.69%19.06%17.83%-55 bps
Equity / Assets7.22%8.30%8.19%8.52%8.05%+83 bps
Liquidity & Funding
Loans / Deposits55.01%57.18%55.25%57.36%59.69%+468 bps
Liquid Assets / Assets3.01%3.13%2.46%2.63%2.34%-67 bps
CRE / Total Capitaln/a20.14%21.60%20.47%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

Royal Center, IN · Cert 1839 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Community Bcorp

State charter, non-member · FDIC · 4 branches

Q2 2026

$175.9MAssets
$95.8MLoans
$160.6MDeposits
$14.2MEquity

Executive Summary

  • Strongest standing: total risk-based capital ratio outperforms 73% of banks under $1B in assets operating in a single state (rank 205 of 746).
  • Widest gap: net charge-offs / loans trails 91% of banks under $1B in assets operating in a single state (rank 675 of 743).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.61%

Rank 604 of 746

Net Interest Margin

2.95%

Rank 624 of 746

Efficiency Ratio

78.89%

Rank 604 of 746

Equity / Assets

8.05%

Rank 644 of 746

Non-interest income vs. expense

$0.8M$4.6MINCOMEEXPENSE
Unfavorable gap of $3.7M · efficiency ratio beats 19% of banks under $1B in assets operating in a single state
Bank 78.89%Peer median 64.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.61%0.72%1.06%1.45%Beats 19%604 / 746
Return on Equity7.60%6.74%10.51%13.63%Beats 31%515 / 746
Net Interest Margin2.95%3.17%3.68%4.16%Beats 16%624 / 746
Efficiency Ratio78.89%55.74%64.58%75.47%Beats 19%604 / 746
Asset Quality
Nonperforming Loans / Loans0.37%0.09%0.42%1.07%Beats 54%341 / 743
Net Charge-Offs / Loans0.17%0.00%0.01%0.05%Beats 9%675 / 743
Capital
Tier 1 Capital Ratio16.81%11.55%13.75%17.60%Beats 71%213 / 746
Total Risk-Based Capital Ratio17.83%11.71%14.33%18.43%Beats 73%205 / 746
Equity / Assets8.05%8.90%10.51%13.06%Beats 14%644 / 746
Liquidity & Funding
Loans / Deposits59.69%61.31%78.27%90.78%21st pctl586 / 746
Loans / Assets54.49%53.60%66.97%76.08%26th pctl553 / 746
Brokered Deposits / Depositsn/aNot reported for this institution