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Westside State Bank

Westside, IA · Cert 18518 · Halbur Bancshares Inc.

State charter, non-member · FDIC · 6 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 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 under $1B in assets operating regionally (n=94). 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

45

Q2 2024Q2 2026peer median (50)

Asset Quality

29

Q2 2024Q2 2026peer median (50)

Profitability

38

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

52

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

Westside State Bank

Westside, IA · Cert 18518 · Halbur Bancshares Inc.

State charter, non-member · FDIC · 6 branches

Q2 2026

$268.7MAssets
$235.2MLoans
$208.4MDeposits
$24.2MEquity
Loan mix
68%RE $129.8M25%C&I $47.3M7%Consumer $12.8MQ2 2025Q2 2026
Deposit mix
82%Interest-bearing $171.1M18%Noninterest $37.3MQ2 2025Q2 2026

NIM

5.55%Q2 ’245.96%Q2 ’256.03%Q2 ’26+16%+1%

Non-interest income vs. expense

2.43%Q2 ’242.42%Q2 ’252.42%Q2 ’26+0%0%

Market Position · Omaha, NE-IA · 2026 SOD (annual) · 0.1% share · #68 of 77 inst. · $0.0B of $42.7B

10.5% Crawford
5.2% Carroll
5.8% Sac
0.7% Sarpy

Executive Summary

  • Earnings: ROA of 0.98%, down 6 bps year over year; NIM at 3.66%.
  • Asset quality: problem loans at 1.57% of loans (+137 bps YoY), with net charge-offs at 0.05%.
  • Capital: tier 1 leverage ratio of 8.82%, up 101 bps from a year ago.
  • Funding: loans stand at 112.85% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.98%-6 bps YoY

Net Interest Margin (YTD, annualized)

3.66%+5 bps YoY

Efficiency Ratio (YTD, annualized)

62.18%-84 bps YoY

Tier 1 Leverage Ratio

8.82%+101 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.03%1.11%1.05%1.01%0.98%-6 bps
Return on Equity13.63%14.53%13.57%12.70%11.73%-190 bps
Net Interest Margin3.61%3.51%3.52%3.75%3.66%+5 bps
Efficiency Ratio63.02%60.80%59.99%61.28%62.18%-84 bps
Non-Interest Burden2.18%2.03%2.01%2.18%2.17%0 bps
Growth
Asset Growth (YoY)13.85%8.25%15.91%14.44%9.47%-439 bps
Loan Growth (YoY)15.39%17.78%19.08%18.03%12.70%-269 bps
Deposit Growth (YoY)15.63%12.96%13.43%9.67%15.70%+7 bps
Asset Quality
Nonperforming Loans / Loans0.20%0.11%0.18%1.38%1.57%+137 bps
Net Charge-Offs / Loans0.01%0.01%0.03%0.06%0.05%+4 bps
Allowance / Loans0.60%0.61%0.74%0.78%0.84%+24 bps
Allowance Coverage of NPLs3.0x5.6x4.0x0.6x0.5x-2.5x
Capital
Tier 1 Leverage Ratio7.81%7.70%7.75%7.92%8.82%+101 bps
Total Risk-Based Capital11.13%11.24%11.50%11.67%13.32%+219 bps
Equity / Assets7.56%7.88%7.91%8.01%9.00%+143 bps
Liquidity & Funding
Loans / Deposits115.86%119.82%120.91%121.97%112.85%-301 bps
Liquid Assets / Assets2.78%1.71%1.44%1.01%2.31%-48 bps
CRE / Total Capitaln/a58.73%58.55%54.97%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

Westside State Bank

Westside, IA · Cert 18518 · Peer group: banks under $1B in assets operating regionally (n=94) · Halbur Bancshares Inc.

State charter, non-member · FDIC · 6 branches

Q2 2026

$268.7MAssets
$235.2MLoans
$208.4MDeposits
$24.2MEquity

Executive Summary

  • Strongest standing: total risk-based capital ratio outperforms 56% of banks under $1B in assets operating regionally (rank 41 of 94).
  • Widest gap: nonperforming loans / loans trails 85% of banks under $1B in assets operating regionally (rank 81 of 94).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.95%

Rank 63 of 94

Net Interest Margin

3.66%

Rank 55 of 94

Efficiency Ratio

62.18%

Rank 46 of 94

Equity / Assets

9.00%

Rank 70 of 94

Non-interest income vs. expense

$0.7M$6.5MINCOMEEXPENSE
Unfavorable gap of $5.9M · efficiency ratio beats 52% of banks under $1B in assets operating regionally
Bank 62.18%Peer median 62.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.95%0.82%1.19%1.46%Beats 33%63 / 94
Return on Equity10.53%7.85%11.84%14.03%Beats 39%57 / 94
Net Interest Margin3.66%3.42%3.81%4.18%Beats 41%55 / 94
Efficiency Ratio62.18%55.99%62.41%73.02%Beats 52%46 / 94
Asset Quality
Nonperforming Loans / Loans1.57%0.19%0.47%1.14%Beats 15%81 / 94
Net Charge-Offs / Loans0.03%0.00%0.02%0.05%Beats 43%55 / 94
Capital
Tier 1 Capital Ratio12.29%10.28%11.95%15.07%Beats 52%45 / 94
Total Risk-Based Capital Ratio13.32%10.31%12.59%15.88%Beats 56%41 / 94
Equity / Assets9.00%8.98%10.21%11.41%Beats 26%70 / 94
Liquidity & Funding
Loans / Deposits112.85%72.62%84.44%94.55%99th pctl1 / 94
Loans / Assets87.52%62.50%72.84%78.99%98th pctl2 / 94
Brokered Deposits / Depositsn/aNot reported for this institution