Spencer, IA · Cert 230 · Community State Bcorp
State charter, non-member · FDIC · 7 branches
Q2 2026
Return on Assets (YTD, annualized)
Net Interest Margin (YTD, annualized)
Efficiency Ratio (YTD, annualized)
Tier 1 Leverage Ratio
Year to date, annualized, through each quarter.
| Metric | Q3 2024 | Q4 2024 | Q1 2025 | Q2 2025 | Q3 2025 | Q4 2025 | Q1 2026 | Q2 2026 | YoY Δ | Trend |
|---|---|---|---|---|---|---|---|---|---|---|
| Earnings | ||||||||||
| Return on Assets | 1.04% | 1.02% | 1.12% | 1.15% | 1.17% | 1.03% | 0.97% | 1.16% | +2 bps | |
| Return on Equity | 13.64% | 13.51% | 15.46% | 15.93% | 15.62% | 13.42% | 11.98% | 14.12% | -181 bps | |
| Net Interest Margin | 2.91% | 2.88% | 3.05% | 3.11% | 3.14% | 3.00% | 2.98% | 3.09% | -1 bps | |
| Efficiency Ratio | 55.99% | 57.83% | 56.55% | 55.70% | 55.02% | 57.32% | 60.44% | 55.05% | -65 bps | |
| Non-Interest Burden | 1.52% | 1.57% | 1.59% | 1.60% | 1.60% | 1.60% | 1.72% | 1.60% | -1 bps | |
| Growth | ||||||||||
| Asset Growth (YoY) | 1.23% | -2.11% | -3.07% | -2.84% | -0.51% | 4.32% | 5.49% | 8.49% | +1,133 bps | |
| Loan Growth (YoY) | 4.57% | -0.86% | -1.99% | -5.69% | -3.85% | -3.46% | -0.42% | 0.71% | +640 bps | |
| Deposit Growth (YoY) | 0.90% | -1.61% | -1.81% | -0.02% | -0.98% | 4.42% | 4.64% | 6.79% | +681 bps | |
| Asset Quality | ||||||||||
| Nonperforming Loans / Loans | 2.54% | 0.27% | 0.24% | 0.76% | 0.85% | 0.35% | 0.98% | 1.24% | +48 bps | |
| Net Charge-Offs / Loans | 0.04% | 0.09% | 0.23% | 0.13% | 0.09% | 0.11% | 0.03% | -0.02% | -15 bps | |
| Allowance / Loans | 1.44% | 1.38% | 1.39% | 1.39% | 1.36% | 1.34% | 1.35% | 1.37% | -2 bps | |
| Allowance Coverage of NPLs | 0.6x | 5.1x | 5.8x | 1.8x | 1.6x | 3.9x | 1.4x | 1.1x | -0.7x | |
| Capital | ||||||||||
| Tier 1 Leverage Ratio | 10.39% | 10.33% | 10.59% | 10.85% | 11.02% | 10.38% | 10.33% | 10.47% | -38 bps | |
| Total Risk-Based Capital | 10.39% | 10.33% | 10.59% | 10.85% | 11.02% | 10.38% | 10.33% | 10.47% | -38 bps | |
| Equity / Assets | 8.13% | 7.05% | 7.43% | 7.13% | 8.31% | 8.32% | 7.94% | 8.46% | +134 bps | |
| Liquidity & Funding | ||||||||||
| Loans / Deposits | 59.65% | 59.56% | 56.62% | 56.91% | 57.92% | 55.06% | 53.89% | 53.67% | -324 bps | |
| Liquid Assets / Assets | 0.22% | 0.19% | 0.24% | 0.20% | 0.22% | 0.15% | 0.13% | 0.14% | -6 bps | |
| CRE / Total Capital | n/a | n/a | n/a | n/a | 114.46% | 120.47% | 127.81% | n/a | n/a | |