PackageTrendsPeer
Letter portraitLegal landscapeQuarterYTD

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 $6.6MQ3 2024Q2 2026
Deposit mix
81%Interest-bearing $237.9M19%Noninterest $54.9MQ3 2024Q2 2026

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.

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

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%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.74%0.73%1.12%1.35%1.37%1.30%1.60%1.66%+31 bps
Return on Equity11.62%11.31%15.36%17.87%17.62%16.46%19.18%20.13%+226 bps
Net Interest Margin2.27%2.30%2.78%2.94%3.02%3.00%3.35%3.43%+49 bps
Efficiency Ratio60.07%61.96%50.88%46.78%44.66%48.92%39.26%40.64%-614 bps
Non-Interest Burden1.29%1.35%1.30%1.18%1.14%1.28%1.14%1.23%+5 bps
Growth
Asset Growth (YoY)10.08%10.23%9.62%4.76%2.18%5.26%3.82%11.87%+712 bps
Loan Growth (YoY)16.48%14.27%12.49%10.24%9.30%11.35%14.43%17.37%+713 bps
Deposit Growth (YoY)6.89%8.01%8.58%1.34%0.67%3.46%2.37%14.56%+1,322 bps
Asset Quality
Nonperforming Loans / Loans0.37%0.55%0.21%0.25%0.32%0.26%0.35%0.99%+74 bps
Net Charge-Offs / Loans0.01%0.01%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.92%0.91%0.92%0.92%0.94%0.92%0.92%0.90%-1 bps
Allowance Coverage of NPLs2.5x1.6x4.3x3.6x3.0x3.5x2.6x0.9x-2.7x
Capital
Tier 1 Leverage Ratio7.41%7.84%8.13%8.38%8.71%8.72%8.64%8.44%+6 bps
Total Risk-Based Capital11.68%12.53%13.28%13.30%13.24%13.34%13.07%12.66%-64 bps
Equity / Assets6.63%7.04%7.49%8.13%8.46%8.36%8.33%8.04%-10 bps
Liquidity & Funding
Loans / Deposits90.05%88.50%88.80%95.85%97.77%95.24%99.27%98.21%+236 bps
Liquid Assets / Assets5.83%7.15%7.15%4.38%5.44%8.00%5.58%6.91%+253 bps
CRE / Total Capitaln/an/an/an/a211%212%227%n/an/a