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Commercial Bank, The

Mason, TX · Cert 19595 · Commercial Co. 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 TX3

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 TX (n=208 to 211). 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

11

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

64

Q2 2024Q2 2026peer median (50)

Liquidity

41

Q2 2024Q2 2026peer median

Efficiency

79

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

Commercial Bank, The

Mason, TX · Cert 19595 · Commercial Co. Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$114.6MAssets
$44.6MLoans
$99.1MDeposits
$10.2MEquity
Loan mix
91%RE $37.7M6%C&I $2.4M4%Consumer $1.5MQ3 2024Q2 2026
Deposit mix
78%Interest-bearing $77.2M22%Noninterest $21.9MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.56%, up 5 bps year over year; NIM at 3.48%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 9.95%, up 8 bps from a year ago.
  • Funding: loans stand at 45.05% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.56%+5 bps YoY

Net Interest Margin (YTD, annualized)

3.48%+28 bps YoY

Efficiency Ratio (YTD, annualized)

51.18%+264 bps YoY

Tier 1 Leverage Ratio

9.95%+8 bps YoY

NIM

4.95%Q2 ’245.00%Q2 ’255.10%Q2 ’26+5%+9%

Non-interest income vs. expense

1.63%Q2 ’241.62%Q2 ’251.86%Q2 ’26+1%+14%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.26%1.23%1.38%1.51%1.54%1.54%1.42%1.56%+5 bps
Return on Equity15.74%15.26%16.46%18.43%18.38%18.02%15.86%17.39%-105 bps
Net Interest Margin3.09%3.09%3.14%3.21%3.38%3.39%3.44%3.48%+28 bps
Efficiency Ratio51.75%52.96%51.05%48.54%48.46%50.87%51.37%51.18%+264 bps
Non-Interest Burden1.53%1.57%1.54%1.49%1.57%1.66%1.71%1.71%+22 bps
Growth
Asset Growth (YoY)3.07%-0.37%2.48%6.18%1.26%5.49%2.09%2.37%-381 bps
Loan Growth (YoY)10.38%9.92%13.62%13.21%3.86%3.25%-0.50%-0.94%-1,415 bps
Deposit Growth (YoY)-0.88%-2.47%1.59%6.42%1.03%3.67%-0.25%-1.25%-767 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.04%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Net Charge-Offs / Loans0.00%0.00%0.04%0.04%0.03%0.05%0.00%0.00%-4 bps
Allowance / Loans1.41%1.44%1.38%1.37%1.36%1.23%1.24%1.24%-13 bps
Allowance Coverage of NPLsn/a36.8xn/an/an/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio10.22%10.23%10.16%9.87%10.05%10.32%9.69%9.95%+8 bps
Total Risk-Based Capital21.36%23.22%10.16%9.87%10.05%10.32%9.69%9.95%+8 bps
Equity / Assets8.76%8.39%8.36%7.86%8.96%9.23%8.74%8.93%+107 bps
Liquidity & Funding
Loans / Deposits46.87%46.88%45.03%44.91%48.19%46.70%44.92%45.05%+14 bps
Liquid Assets / Assets6.93%7.09%7.21%7.09%2.92%5.80%6.10%4.77%-233 bps
CRE / Total Capitaln/an/an/an/a74.44%77.43%69.64%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

Commercial Bank, The

Mason, TX · Cert 19595 · Peer group: banks under $1B in assets in TX (n=208-211) · Commercial Co. Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$114.6MAssets
$44.6MLoans
$99.1MDeposits
$10.2MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in TX (rank 44 of 208).
  • Widest gap: total risk-based capital ratio trails 93% of banks under $1B in assets in TX (rank 196 of 211).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.54%

Rank 61 of 211

Net Interest Margin

3.48%

Rank 142 of 211

Efficiency Ratio

51.18%

Rank 45 of 211

Equity / Assets

8.93%

Rank 172 of 211

Non-interest income vs. expense

$0.2M$2.2MINCOMEEXPENSE
Unfavorable gap of $2.0M · efficiency ratio beats 79% of banks under $1B in assets in TX
Bank 51.18%Peer median 64.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.54%0.87%1.20%1.65%Beats 71%61 / 211
Return on Equity17.28%7.52%11.67%14.58%Beats 87%27 / 211
Net Interest Margin3.48%3.28%3.82%4.31%Beats 33%142 / 211
Efficiency Ratio51.18%53.01%64.18%73.65%Beats 79%45 / 211
Asset Quality
Nonperforming Loans / Loans0.00%0.01%0.30%1.10%Beats 100%44 / 208
Net Charge-Offs / Loans0.00%0.00%0.01%0.06%Beats 100%43 / 208
Capital
Tier 1 Capital Ratio9.95%11.72%14.45%19.57%Beats 8%194 / 211
Total Risk-Based Capital Ratio9.95%11.94%14.78%20.30%Beats 7%196 / 211
Equity / Assets8.93%9.41%11.06%12.94%Beats 18%172 / 211
Liquidity & Funding
Loans / Deposits45.05%45.39%66.56%82.03%25th pctl157 / 208
Loans / Assets38.95%39.13%56.90%70.46%23rd pctl162 / 211
Brokered Deposits / Depositsn/aNot reported for this institution