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Citizens State Bank

Carleton, NE · Cert 18724 · Carleton Agency Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in NE3

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 NE (n=83). 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

36

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

80

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

54

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

Citizens State Bank

Carleton, NE · Cert 18724 · Carleton Agency Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$35.6MAssets
$31.4MLoans
$27.8MDeposits
$4.0MEquity
Loan mix
75%RE $11.9M15%C&I $2.4M10%Consumer $1.6MQ3 2024Q2 2026
Deposit mix
88%Interest-bearing $24.6M12%Noninterest $3.2MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.49%, up 38 bps year over year; NIM at 4.48%.
  • Asset quality: problem loans at 0.00% of loans (-99 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 11.43%, up 23 bps from a year ago.
  • Funding: loans stand at 112.95% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.49%+38 bps YoY

Net Interest Margin (YTD, annualized)

4.48%+46 bps YoY

Efficiency Ratio (YTD, annualized)

58.83%-749 bps YoY

Tier 1 Leverage Ratio

11.43%+23 bps YoY

NIM

6.46%Q2 ’246.48%Q2 ’256.73%Q2 ’26+4%+11%

Non-interest income vs. expense

2.74%Q2 ’242.80%Q2 ’252.83%Q2 ’26+1%-4%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.10%0.95%1.27%1.11%0.79%0.89%1.55%1.49%+38 bps
Return on Equity10.87%9.35%11.77%10.26%7.43%8.43%14.17%13.57%+331 bps
Net Interest Margin3.73%3.73%4.10%4.02%3.99%3.91%4.50%4.48%+46 bps
Efficiency Ratio66.67%68.17%62.95%66.32%63.63%64.42%55.32%58.83%-749 bps
Non-Interest Burden2.43%2.48%2.50%2.60%2.47%2.43%2.29%2.49%-10 bps
Growth
Asset Growth (YoY)12.76%-1.44%3.68%5.18%4.68%11.00%3.84%8.27%+309 bps
Loan Growth (YoY)14.76%10.00%15.30%9.98%6.99%9.35%12.25%9.81%-17 bps
Deposit Growth (YoY)16.28%-5.70%-1.43%2.53%9.42%19.26%9.26%9.03%+651 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.00%0.99%0.00%0.00%0.00%0.00%-99 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.10%0.61%0.44%0.00%0.00%-10 bps
Allowance / Loans0.74%0.74%0.79%0.70%0.67%0.66%0.73%0.72%+2 bps
Allowance Coverage of NPLsn/an/an/a0.7xn/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio10.52%10.57%11.44%11.20%10.52%10.49%11.29%11.43%+23 bps
Total Risk-Based Capital10.52%10.57%11.44%11.20%10.52%10.49%11.29%11.43%+23 bps
Equity / Assets10.13%10.50%11.00%10.95%10.36%10.29%11.59%11.19%+24 bps
Liquidity & Funding
Loans / Deposits115.56%118.24%107.06%112.16%112.99%108.41%109.99%112.95%+79 bps
Liquid Assets / Assets9.96%10.07%10.25%9.21%7.95%7.00%7.57%6.45%-275 bps
CRE / Total Capitaln/an/an/an/a25.97%33.29%31.14%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

Citizens State Bank

Carleton, NE · Cert 18724 · Peer group: banks under $1B in assets in NE (n=83) · Carleton Agency Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$35.6MAssets
$31.4MLoans
$27.8MDeposits
$4.0MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in NE (rank 19 of 83).
  • Widest gap: total risk-based capital ratio trails 71% of banks under $1B in assets in NE (rank 59 of 83).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.47%

Rank 24 of 83

Net Interest Margin

4.48%

Rank 7 of 83

Efficiency Ratio

58.83%

Rank 39 of 83

Equity / Assets

11.19%

Rank 46 of 83

Non-interest income vs. expense

$118K$986KINCOMEEXPENSE
Unfavorable gap of $868K · efficiency ratio beats 54% of banks under $1B in assets in NE
Bank 58.83%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.47%0.93%1.20%1.51%Beats 71%24 / 83
Return on Equity13.13%8.04%10.34%13.11%Beats 76%20 / 83
Net Interest Margin4.48%3.25%3.62%4.02%Beats 92%7 / 83
Efficiency Ratio58.83%51.13%59.95%67.19%Beats 54%39 / 83
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.19%0.96%Beats 100%19 / 83
Net Charge-Offs / Loans0.00%n/a0.00%0.02%Beats 100%33 / 83
Capital
Tier 1 Capital Ratio11.43%10.94%13.24%16.62%Beats 34%55 / 83
Total Risk-Based Capital Ratio11.43%11.04%13.54%17.63%Beats 29%59 / 83
Equity / Assets11.19%9.90%11.31%13.84%Beats 45%46 / 83
Liquidity & Funding
Loans / Deposits112.95%71.97%83.15%92.22%99th pctl1 / 83
Loans / Assets88.22%57.96%69.15%77.64%98th pctl2 / 83
Brokered Deposits / Depositsn/aNot reported for this institution