PackageTrendsPeer
Letter portraitLegal landscapeQuarterYTD

Community State Bank

Spencer, IA · Cert 230 · Community State Bcorp

State charter, non-member · FDIC · 7 branches

Q2 2026

$345.8MAssets
$158.6MLoans
$295.5MDeposits
$29.3MEquity
Loan mix
74%RE $100.1M25%C&I $33.4M2%Consumer $2.4MQ2 2025Q2 2026
Deposit mix
79%Interest-bearing $234.8M21%Noninterest $60.7MQ2 2025Q2 2026

NIM

4.43%Q2 ’244.59%Q2 ’254.61%Q2 ’26+6%0%

Non-interest income vs. expense

1.72%Q2 ’241.93%Q2 ’251.86%Q2 ’26+12%0%

Executive Summary

  • Earnings: ROA of 1.16%, up 2 bps year over year; NIM at 3.09%.
  • Asset quality: problem loans at 1.24% of loans (+48 bps YoY), with net recoveries of 0.02%.
  • Capital: tier 1 leverage ratio of 10.47%, down 38 bps from a year ago.
  • Funding: loans stand at 53.67% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.16%+2 bps YoY

Net Interest Margin (YTD, annualized)

3.09%-1 bps YoY

Efficiency Ratio (YTD, annualized)

55.05%-65 bps YoY

Tier 1 Leverage Ratio

10.47%-38 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.15%1.17%1.03%0.97%1.16%+2 bps
Return on Equity15.93%15.62%13.42%11.98%14.12%-181 bps
Net Interest Margin3.11%3.14%3.00%2.98%3.09%-1 bps
Efficiency Ratio55.70%55.02%57.32%60.44%55.05%-65 bps
Non-Interest Burden1.60%1.60%1.60%1.72%1.60%-1 bps
Growth
Asset Growth (YoY)-2.84%-0.51%4.32%5.49%8.49%+1,133 bps
Loan Growth (YoY)-5.69%-3.85%-3.46%-0.42%0.71%+640 bps
Deposit Growth (YoY)-0.02%-0.98%4.42%4.64%6.79%+681 bps
Asset Quality
Nonperforming Loans / Loans0.76%0.85%0.35%0.98%1.24%+48 bps
Net Charge-Offs / Loans0.13%0.09%0.11%0.03%-0.02%-15 bps
Allowance / Loans1.39%1.36%1.34%1.35%1.37%-2 bps
Allowance Coverage of NPLs1.8x1.6x3.9x1.4x1.1x-0.7x
Capital
Tier 1 Leverage Ratio10.85%11.02%10.38%10.33%10.47%-38 bps
Total Risk-Based Capital10.85%11.02%10.38%10.33%10.47%-38 bps
Equity / Assets7.13%8.31%8.32%7.94%8.46%+134 bps
Liquidity & Funding
Loans / Deposits56.91%57.92%55.06%53.89%53.67%-324 bps
Liquid Assets / Assets0.20%0.22%0.15%0.13%0.14%-6 bps
CRE / Total Capitaln/a114.46%120.47%127.81%n/an/a