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Commercial State Bank

Republican City, NE · Cert 1986 · Commercial St Holding 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 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

96

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

32

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

100

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 State Bank

Republican City, NE · Cert 1986 · Commercial St Holding Co. Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$75.5MAssets
$19.7MLoans
$49.9MDeposits
$19.9MEquity
Loan mix
85%RE $9.3M11%C&I $1.2M4%Consumer $0.4MQ3 2024Q2 2026
Deposit mix
91%Interest-bearing $45.2M9%Noninterest $4.7MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.58%, up 38 bps year over year; NIM at 2.70%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net recoveries of 0.02%.
  • Capital: tier 1 leverage ratio of 28.59%, up 27 bps from a year ago.
  • Funding: loans stand at 39.44% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.58%+38 bps YoY

Net Interest Margin (YTD, annualized)

2.70%+41 bps YoY

Efficiency Ratio (YTD, annualized)

31.41%-515 bps YoY

Tier 1 Leverage Ratio

28.59%+27 bps YoY

NIM

4.60%Q2 ’244.71%Q2 ’254.50%Q2 ’26+24%+18%

Non-interest income vs. expense

0.97%Q2 ’240.85%Q2 ’250.85%Q2 ’26-14%+2%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.76%0.28%1.05%1.20%1.20%0.66%1.47%1.58%+38 bps
Return on Equity3.12%1.15%4.39%5.00%4.98%2.71%5.65%6.03%+103 bps
Net Interest Margin1.72%1.78%2.19%2.29%2.21%2.36%2.77%2.70%+41 bps
Efficiency Ratio49.85%80.65%41.38%36.55%34.97%66.96%35.55%31.41%-515 bps
Non-Interest Burden0.85%1.44%0.89%0.81%0.76%1.57%0.97%0.83%+2 bps
Growth
Asset Growth (YoY)7.10%4.43%4.93%3.59%4.84%-0.91%-0.80%-1.62%-521 bps
Loan Growth (YoY)-3.38%-0.15%24.32%15.18%27.02%12.15%1.84%-3.69%-1,887 bps
Deposit Growth (YoY)4.69%4.93%3.36%4.72%3.56%-0.29%0.83%-1.33%-605 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Net Charge-Offs / Loans0.00%-0.01%0.00%0.00%0.00%-0.01%-0.02%-0.02%-2 bps
Allowance / Loans1.33%1.23%1.29%1.18%1.06%1.10%1.29%1.25%+7 bps
Allowance Coverage of NPLsn/an/an/an/an/an/an/an/an/an/a
Capital
Tier 1 Leverage Ratio27.76%27.76%28.55%28.32%27.08%27.90%29.39%28.59%+27 bps
Total Risk-Based Capital36.11%27.76%28.55%28.32%27.08%27.90%37.63%28.59%+27 bps
Equity / Assets24.83%23.06%24.79%24.16%24.51%25.70%26.29%26.36%+220 bps
Liquidity & Funding
Loans / Deposits36.87%39.11%36.82%40.41%45.22%43.99%37.19%39.44%-97 bps
Liquid Assets / Assets5.92%5.56%4.40%3.24%2.82%2.31%1.70%1.96%-128 bps
CRE / Total Capitaln/an/an/an/a0.00%0.00%0.00%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 State Bank

Republican City, NE · Cert 1986 · Peer group: banks under $1B in assets in NE (n=83) · Commercial St Holding Co. Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$75.5MAssets
$19.7MLoans
$49.9MDeposits
$19.9MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 100% of banks under $1B in assets in NE (rank 1 of 83).
  • Widest gap: net interest margin trails 93% of banks under $1B in assets in NE (rank 77 of 83).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

1.55%

Rank 18 of 83

Net Interest Margin

2.70%

Rank 77 of 83

Efficiency Ratio

31.41%

Rank 1 of 83

Equity / Assets

26.36%

Rank 1 of 83

Non-interest income vs. expense

$14K$652KINCOMEEXPENSE
Unfavorable gap of $638K · efficiency ratio beats 100% of banks under $1B in assets in NE
Bank 31.41%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.55%0.93%1.20%1.51%Beats 78%18 / 83
Return on Equity5.90%8.04%10.34%13.11%Beats 11%74 / 83
Net Interest Margin2.70%3.25%3.62%4.02%Beats 7%77 / 83
Efficiency Ratio31.41%51.13%59.95%67.19%Beats 100%1 / 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 Ratio28.59%10.94%13.24%16.62%Beats 95%4 / 83
Total Risk-Based Capital Ratio28.59%11.04%13.54%17.63%Beats 95%4 / 83
Equity / Assets26.36%9.90%11.31%13.84%Beats 99%1 / 83
Liquidity & Funding
Loans / Deposits39.44%71.97%83.15%92.22%4th pctl80 / 83
Loans / Assets26.08%57.96%69.15%77.64%0th pctl83 / 83
Brokered Deposits / Depositsn/aNot reported for this institution