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Commercial Savings Bank

Carroll, IA · Cert 231 · Commercial Ban Corp.

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 in IA3

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 IA (n=134 to 135). 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

24

Q2 2024Q2 2026peer median (50)

Asset Quality

44

Q2 2024Q2 2026peer median (50)

Profitability

78

Q2 2024Q2 2026peer median (50)

Liquidity

18

Q2 2024Q2 2026peer median

Efficiency

94

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 Savings Bank

Carroll, IA · Cert 231 · Commercial Ban Corp.

State charter, Fed member · FED · 2 branches

Q2 2026

$348.8MAssets
$287.5MLoans
$292.7MDeposits
$28.0MEquity
Loan mix
88%RE $225.8M10%C&I $25.4M3%Consumer $6.6MQ2 2025Q2 2026
Deposit mix
81%Interest-bearing $237.9M19%Noninterest $54.9MQ2 2025Q2 2026

NIM

4.58%Q2 ’245.03%Q2 ’255.37%Q2 ’26+29%+17%

Non-interest income vs. expense

1.56%Q2 ’241.54%Q2 ’251.50%Q2 ’26-15%+4%

Executive Summary

  • Earnings: ROA of 1.66%, up 31 bps year over year; NIM at 3.43%.
  • Asset quality: problem loans at 0.99% of loans (+74 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 8.44%, up 6 bps from a year ago.
  • Funding: loans stand at 98.21% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.66%+31 bps YoY

Net Interest Margin (YTD, annualized)

3.43%+49 bps YoY

Efficiency Ratio (YTD, annualized)

40.64%-614 bps YoY

Tier 1 Leverage Ratio

8.44%+6 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.35%1.37%1.30%1.60%1.66%+31 bps
Return on Equity17.87%17.62%16.46%19.18%20.13%+226 bps
Net Interest Margin2.94%3.02%3.00%3.35%3.43%+49 bps
Efficiency Ratio46.78%44.66%48.92%39.26%40.64%-614 bps
Non-Interest Burden1.18%1.14%1.28%1.14%1.23%+5 bps
Growth
Asset Growth (YoY)4.76%2.18%5.26%3.82%11.87%+712 bps
Loan Growth (YoY)10.24%9.30%11.35%14.43%17.37%+713 bps
Deposit Growth (YoY)1.34%0.67%3.46%2.37%14.56%+1,322 bps
Asset Quality
Nonperforming Loans / Loans0.25%0.32%0.26%0.35%0.99%+74 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.92%0.94%0.92%0.92%0.90%-1 bps
Allowance Coverage of NPLs3.6x3.0x3.5x2.6x0.9x-2.7x
Capital
Tier 1 Leverage Ratio8.38%8.71%8.72%8.64%8.44%+6 bps
Total Risk-Based Capital13.30%13.24%13.34%13.07%12.66%-64 bps
Equity / Assets8.13%8.46%8.36%8.33%8.04%-10 bps
Liquidity & Funding
Loans / Deposits95.85%97.77%95.24%99.27%98.21%+236 bps
Liquid Assets / Assets4.38%5.44%8.00%5.58%6.91%+253 bps
CRE / Total Capitaln/a211%212%227%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 Savings Bank

Carroll, IA · Cert 231 · Peer group: banks under $1B in assets in IA (n=134-135) · Commercial Ban Corp.

State charter, Fed member · FED · 2 branches

Q2 2026

$348.8MAssets
$287.5MLoans
$292.7MDeposits
$28.0MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 99% of banks under $1B in assets in IA (rank 1 of 135).
  • Widest gap: equity / assets trails 96% of banks under $1B in assets in IA (rank 129 of 135).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.61%

Rank 22 of 135

Net Interest Margin

3.43%

Rank 67 of 135

Efficiency Ratio

40.64%

Rank 9 of 135

Equity / Assets

8.04%

Rank 129 of 135

Non-interest income vs. expense

$0.9M$5.1MINCOMEEXPENSE
Unfavorable gap of $4.2M · efficiency ratio beats 94% of banks under $1B in assets in IA
Bank 40.64%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.61%0.92%1.19%1.47%Beats 84%22 / 135
Return on Equity20.07%7.99%10.26%13.14%Beats 99%1 / 135
Net Interest Margin3.43%2.95%3.41%3.73%Beats 50%67 / 135
Efficiency Ratio40.64%50.61%57.35%63.29%Beats 94%9 / 135
Asset Quality
Nonperforming Loans / Loans0.99%0.03%0.51%1.26%Beats 30%95 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 57%58 / 134
Capital
Tier 1 Capital Ratio11.62%11.23%13.31%15.45%Beats 31%93 / 135
Total Risk-Based Capital Ratio12.66%11.61%14.06%16.47%Beats 36%86 / 135
Equity / Assets8.04%9.87%11.05%13.07%Beats 4%129 / 135
Liquidity & Funding
Loans / Deposits98.21%68.54%81.55%91.24%87th pctl18 / 134
Loans / Assets82.41%57.61%68.06%76.23%90th pctl13 / 135
Brokered Deposits / Depositsn/aNot reported for this institution