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Iowa Trust & Savings Bank

Emmetsburg, IA · Cert 18400 · Emmetsburg Bank Shares Inc.

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 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

28

Q2 2024Q2 2026peer median (50)

Asset Quality

22

Q2 2024Q2 2026peer median (50)

Profitability

22

Q2 2024Q2 2026peer median (50)

Liquidity

40

Q2 2024Q2 2026peer median

Efficiency

10

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

Iowa Trust & Savings Bank

Emmetsburg, IA · Cert 18400 · Emmetsburg Bank Shares Inc.

State charter, non-member · FDIC · 4 branches

Q2 2026

$522.0MAssets
$371.3MLoans
$396.4MDeposits
$59.6MEquity
Loan mix
92%RE $302.1M8%C&I $25.4M1%Consumer $1.8MQ2 2025Q2 2026
Deposit mix
83%Interest-bearing $330.1M17%Noninterest $66.4MQ2 2025Q2 2026

NIM

5.25%Q2 ’245.33%Q2 ’255.22%Q2 ’260%+10%

Non-interest income vs. expense

2.77%Q2 ’242.55%Q2 ’252.74%Q2 ’26-41%+74%

Market Position · Des Moines-West Des Moines, IA · 2026 SOD (annual) · 0.3% share · #34 of 57 inst. · $0.1B of $38.0B

69.6% Palo Alto
14.1% Guthrie
1.9% Dallas
8.5% Sac

Executive Summary

  • Earnings: ROA of 0.61%, down 63 bps year over year; NIM at 3.37%.
  • Asset quality: problem loans at 0.79% of loans (+68 bps YoY), with net charge-offs at 0.33%.
  • Capital: tier 1 leverage ratio of 10.82%, up 60 bps from a year ago.
  • Funding: loans stand at 93.67% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.61%-63 bps YoY

Net Interest Margin (YTD, annualized)

3.37%+29 bps YoY

Efficiency Ratio (YTD, annualized)

76.06%+1,667 bps YoY

Tier 1 Leverage Ratio

10.82%+60 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.25%1.01%0.97%0.63%0.61%-63 bps
Return on Equity12.11%9.60%9.11%5.56%5.41%-670 bps
Net Interest Margin3.08%3.19%3.22%3.32%3.37%+29 bps
Efficiency Ratio59.39%65.82%65.99%75.71%76.06%+1,667 bps
Non-Interest Burden1.47%1.85%1.84%2.48%2.56%+109 bps
Growth
Asset Growth (YoY)-2.18%-5.58%-3.35%-4.65%-1.22%+96 bps
Loan Growth (YoY)-1.64%-8.14%-11.35%-4.82%-2.17%-53 bps
Deposit Growth (YoY)-0.79%-5.61%-5.16%-8.49%-1.51%-72 bps
Asset Quality
Nonperforming Loans / Loans0.12%0.33%0.43%0.33%0.79%+68 bps
Net Charge-Offs / Loans0.07%-0.03%-0.04%0.64%0.33%+26 bps
Allowance / Loans1.45%1.57%1.65%1.41%1.38%-7 bps
Allowance Coverage of NPLs12.5x4.8x3.8x4.3x1.7x-10.8x
Capital
Tier 1 Leverage Ratio10.22%10.66%10.65%10.84%10.82%+60 bps
Total Risk-Based Capital13.32%13.80%14.24%13.87%10.82%-249 bps
Equity / Assets10.69%11.19%11.32%11.33%11.42%+74 bps
Liquidity & Funding
Loans / Deposits94.30%92.21%88.81%94.17%93.67%-63 bps
Liquid Assets / Assets6.83%6.49%9.35%4.80%4.38%-244 bps
CRE / Total Capitaln/a398%384%406%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

Iowa Trust & Savings Bank

Emmetsburg, IA · Cert 18400 · Peer group: banks under $1B in assets in IA (n=134-135) · Emmetsburg Bank Shares Inc.

State charter, non-member · FDIC · 4 branches

Q2 2026

$522.0MAssets
$371.3MLoans
$396.4MDeposits
$59.6MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 56% of banks under $1B in assets in IA (rank 60 of 135).
  • Widest gap: net charge-offs / loans trails 93% of banks under $1B in assets in IA (rank 125 of 134).
  • Overall: at or above the peer median on 1 of 9 directional measures.

Return on Assets

0.61%

Rank 124 of 135

Net Interest Margin

3.37%

Rank 70 of 135

Efficiency Ratio

77.69%

Rank 123 of 135

Equity / Assets

11.42%

Rank 60 of 135

Non-interest income vs. expense

$0.9M$14.2MINCOMEEXPENSE
Unfavorable gap of $13.2M · efficiency ratio beats 10% of banks under $1B in assets in IA
Bank 77.69%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.61%0.92%1.19%1.47%Beats 8%124 / 135
Return on Equity5.37%7.99%10.26%13.14%Beats 9%123 / 135
Net Interest Margin3.37%2.95%3.41%3.73%Beats 48%70 / 135
Efficiency Ratio77.69%50.61%57.35%63.29%Beats 10%123 / 135
Asset Quality
Nonperforming Loans / Loans0.79%0.03%0.51%1.26%Beats 37%85 / 134
Net Charge-Offs / Loans0.19%n/a0.01%0.03%Beats 7%125 / 134
Capital
Tier 1 Capital Ratio10.82%11.23%13.31%15.45%Beats 16%114 / 135
Total Risk-Based Capital Ratio10.82%11.61%14.06%16.47%Beats 13%117 / 135
Equity / Assets11.42%9.87%11.05%13.07%Beats 56%60 / 135
Liquidity & Funding
Loans / Deposits93.67%68.54%81.55%91.24%78th pctl29 / 134
Loans / Assets71.13%57.61%68.06%76.23%57th pctl58 / 135
Brokered Deposits / Depositsn/aNot reported for this institution