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Citizens Bank & Trust Company

Big Timber, MT · Cert 1972 · CBT Corp. Inc.

State charter, Fed member · FED · 2 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=751 to 755). 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

58

Q2 2024Q2 2026peer median (50)

Asset Quality

53

Q2 2024Q2 2026peer median (50)

Profitability

73

Q2 2024Q2 2026peer median (50)

Liquidity

91

Q2 2024Q2 2026peer median

Efficiency

84

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 Bank & Trust Company

Big Timber, MT · Cert 1972 · CBT Corp. Inc.

State charter, Fed member · FED · 2 branches

Q2 2026

$155.4MAssets
$96.4MLoans
$127.2MDeposits
$16.4MEquity
Loan mix
85%RE $69.3M10%C&I $8.2M4%Consumer $3.6MQ2 2025Q2 2026
Deposit mix
62%Interest-bearing $78.8M38%Noninterest $48.4MQ2 2025Q2 2026

NIM

4.45%Q2 ’244.91%Q2 ’255.04%Q2 ’26+11%+8%

Non-interest income vs. expense

2.14%Q2 ’242.09%Q2 ’252.18%Q2 ’26-2%+5%

Executive Summary

  • Earnings: ROA of 1.43%, unchanged from a year ago; NIM at 4.01%.
  • Asset quality: problem loans at 3.15% of loans (+306 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 9.92%, up 30 bps from a year ago.
  • Funding: loans stand at 75.84% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.43%0 bps YoY

Net Interest Margin (YTD, annualized)

4.01%+31 bps YoY

Efficiency Ratio (YTD, annualized)

51.03%-152 bps YoY

Tier 1 Leverage Ratio

9.92%+30 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.43%1.48%1.17%1.32%1.43%0 bps
Return on Equity14.51%14.88%11.71%13.12%13.98%-53 bps
Net Interest Margin3.70%3.70%3.63%4.02%4.01%+31 bps
Efficiency Ratio52.55%51.73%57.93%50.59%51.03%-152 bps
Non-Interest Burden1.77%1.73%1.95%1.86%1.86%+9 bps
Growth
Asset Growth (YoY)11.37%11.98%7.77%6.83%1.13%-1,024 bps
Loan Growth (YoY)9.94%10.14%14.55%16.97%17.68%+773 bps
Deposit Growth (YoY)3.09%8.16%7.12%10.73%8.31%+522 bps
Asset Quality
Nonperforming Loans / Loans0.09%2.04%2.39%3.17%3.15%+306 bps
Net Charge-Offs / Loans-0.01%-0.01%0.00%0.00%0.00%+1 bps
Allowance / Loans1.96%1.90%2.08%2.15%2.13%+17 bps
Allowance Coverage of NPLs22.6x0.9x0.9x0.7x0.7x-22.0x
Capital
Tier 1 Leverage Ratio9.62%9.81%9.29%9.28%9.92%+30 bps
Total Risk-Based Capital17.30%17.31%17.36%15.95%16.21%-109 bps
Equity / Assets10.01%10.26%10.12%9.95%10.58%+58 bps
Liquidity & Funding
Loans / Deposits69.80%72.09%68.00%69.40%75.84%+604 bps
Liquid Assets / Assets17.43%18.10%19.17%14.86%12.44%-499 bps
CRE / Total Capitaln/a192.27%208%219%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 Bank & Trust Company

Big Timber, MT · Cert 1972 · Peer group: banks under $1B in assets operating in a single state (n=751-755) · CBT Corp. Inc.

State charter, Fed member · FED · 2 branches

Q2 2026

$155.4MAssets
$96.4MLoans
$127.2MDeposits
$16.4MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets operating in a single state (rank 185 of 751).
  • Widest gap: nonperforming loans / loans trails 95% of banks under $1B in assets operating in a single state (rank 714 of 751).
  • Overall: at or above the peer median on 8 of 9 directional measures.

Return on Assets

1.46%

Rank 181 of 755

Net Interest Margin

4.01%

Rank 247 of 755

Efficiency Ratio

51.03%

Rank 123 of 755

Equity / Assets

10.58%

Rank 375 of 755

Non-interest income vs. expense

$0.5M$3.4MINCOMEEXPENSE
Unfavorable gap of $2.9M · efficiency ratio beats 84% of banks under $1B in assets operating in a single state
Bank 51.03%Peer median 64.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.46%0.72%1.06%1.45%Beats 76%181 / 755
Return on Equity13.80%6.66%10.44%13.61%Beats 76%180 / 755
Net Interest Margin4.01%3.15%3.68%4.17%Beats 67%247 / 755
Efficiency Ratio51.03%55.75%64.78%75.61%Beats 84%123 / 755
Asset Quality
Nonperforming Loans / Loans3.15%0.09%0.42%1.05%Beats 5%714 / 751
Net Charge-Offs / Loans0.00%0.00%0.01%0.05%Beats 100%185 / 751
Capital
Tier 1 Capital Ratio14.95%11.56%13.81%17.74%Beats 61%298 / 755
Total Risk-Based Capital Ratio16.21%11.72%14.46%18.53%Beats 64%269 / 755
Equity / Assets10.58%8.93%10.56%13.13%Beats 50%375 / 755
Liquidity & Funding
Loans / Deposits75.84%62.43%78.62%91.00%45th pctl419 / 755
Loans / Assets62.07%54.70%67.27%76.55%38th pctl465 / 755
Brokered Deposits / Depositsn/aNot reported for this institution