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Elements Financial

Indianapolis, IN · Charter 22468

NCUA · 5 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, credit unions $1B-$10B in assets3

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

Credit unions $1B-$10B in assets (n=435). 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

67

Q2 2024Q2 2026peer median (50)

Asset Quality

74

Q2 2024Q2 2026peer median (50)

Profitability

63

Q2 2024Q2 2026peer median (50)

Liquidity

87

Q2 2024Q2 2026peer median

Efficiency

89

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: NCUA 5300 Call Report, 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

Elements Financial

Indianapolis, IN · Charter 22468

NCUA · 5 branches

Q2 2026

$2.5BAssets
$1.7BLoans
$2.0BShares
$298.6MNet Worth

NIM

NIM decomposition not available for credit unions

Non-interest income vs. expense

Non-interest trend not available for credit unions

Executive Summary

  • Earnings: ROA of 1.40%, up 55 bps year over year; NIM at 2.76%.
  • Asset quality: problem loans at 0.46% of loans (+7 bps YoY).
  • Capital: net worth / assets of 11.92%, up 189 bps from a year ago.
  • Funding: loans stand at 85.34% of shares as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.40%+55 bps YoY

Net Interest Margin (YTD, annualized)

2.76%+32 bps YoY

Efficiency Ratio (YTD, annualized)

59.23%-855 bps YoY

Net Worth / Assets

11.92%+189 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.85%1.20%1.19%0.91%1.40%+55 bps
Return on Equity8.52%11.47%11.19%7.96%11.77%+325 bps
Net Interest Margin2.44%2.52%2.54%2.66%2.76%+32 bps
Efficiency Ratio67.78%62.26%62.57%66.05%59.23%-855 bps
Growth
Asset Growth (YoY)7.72%6.24%7.15%-1.14%0.83%-688 bps
Loan Growth (YoY)4.59%3.94%0.02%0.05%0.67%-391 bps
Share Growth (YoY)6.45%8.04%6.91%0.22%-4.56%-1,101 bps
Asset Quality
Delinquent Loans / Loans0.39%0.46%0.56%0.35%0.46%+7 bps
Net Charge-Offs / Loansn/an/an/an/an/an/an/a
Allowance / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Capital
Risk-Based Capital10.03%10.47%10.60%11.49%11.92%+189 bps
Net Worth / Assets10.03%10.47%10.60%11.49%11.92%+189 bps
Liquidity & Funding
Loans / Shares80.91%81.83%82.56%78.01%85.34%+443 bps
Liquid Assets / Assets0.00%0.00%0.00%0.00%0.00%0 bps

Source: NCUA 5300 Call Report, 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

Elements Financial

Indianapolis, IN · Charter 22468 · Peer group: credit unions $1B-$10B in assets (n=435)

NCUA · 5 branches

Q2 2026

$2.5BAssets
$1.7BLoans
$2.0BShares
$298.6MNet Worth

Executive Summary

  • Strongest standing: efficiency ratio outperforms 89% of credit unions $1B-$10B in assets (rank 48 of 435).
  • Widest gap: net interest margin trails 86% of credit unions $1B-$10B in assets (rank 374 of 435).
  • Overall: at or above the peer median on 6 of 7 directional measures.

Return on Assets

1.40%

Rank 53 of 435

Net Interest Margin

2.76%

Rank 374 of 435

Efficiency Ratio

59.23%

Rank 48 of 435

Equity / Assets

11.92%

Rank 144 of 435

MetricYour Credit UnionPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.40%0.55%0.81%1.14%Beats 88%53 / 435
Return on Equity11.77%5.12%7.41%9.70%Beats 88%51 / 435
Net Interest Margin2.76%3.01%3.39%3.75%Beats 14%374 / 435
Efficiency Ratio59.23%65.25%71.39%77.86%Beats 89%48 / 435
Asset Quality
Nonperforming Loans / Loans0.46%0.45%0.69%1.05%Beats 74%114 / 435
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio11.92%9.81%10.84%12.63%Beats 67%144 / 435
Total Risk-Based Capital Ration/aNot reported for this institution
Equity / Assets11.92%9.81%10.84%12.63%Beats 67%144 / 435
Liquidity & Funding
Loans / Deposits85.34%78.33%88.38%95.61%43rd pctl250 / 435
Loans / Assets67.64%67.69%74.58%80.80%24th pctl329 / 435
Brokered Deposits / Depositsn/aNot reported for this institution