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Community Bank & Trust Company

Muscatine, IA · Cert 23189 · C-B-G Inc.

State charter, non-member · FDIC · 5 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

30

Q2 2024Q2 2026peer median (50)

Asset Quality

51

Q2 2024Q2 2026peer median (50)

Profitability

68

Q2 2024Q2 2026peer median (50)

Liquidity

58

Q2 2024Q2 2026peer median

Efficiency

48

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

Community Bank & Trust Company

Muscatine, IA · Cert 23189 · C-B-G Inc.

State charter, non-member · FDIC · 5 branches

Q2 2026

$303.5MAssets
$195.7MLoans
$280.3MDeposits
$21.9MEquity
Loan mix
79%RE $132.3M12%C&I $20.8M9%Consumer $14.9MQ3 2024Q2 2026
Deposit mix
77%Interest-bearing $217.0M23%Noninterest $63.3MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.30%, up 33 bps year over year; NIM at 3.41%.
  • Asset quality: problem loans at 0.08% of loans (-8 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 8.28%, up 2 bps from a year ago.
  • Funding: loans stand at 69.82% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.30%+33 bps YoY

Net Interest Margin (YTD, annualized)

3.41%+28 bps YoY

Efficiency Ratio (YTD, annualized)

57.81%-764 bps YoY

Tier 1 Leverage Ratio

8.28%+2 bps YoY

NIM

4.51%Q2 ’244.52%Q2 ’254.80%Q2 ’26+3%+9%

Non-interest income vs. expense

2.48%Q2 ’242.36%Q2 ’252.38%Q2 ’260%-12%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.83%0.77%1.04%0.97%0.99%0.92%1.45%1.30%+33 bps
Return on Equity14.37%13.50%17.92%16.17%15.67%14.25%21.19%18.54%+238 bps
Net Interest Margin3.04%2.87%3.16%3.13%3.23%3.12%3.43%3.41%+28 bps
Efficiency Ratio70.21%72.83%63.48%65.45%64.89%66.72%54.49%57.81%-764 bps
Non-Interest Burden1.92%1.91%1.72%1.83%1.89%1.90%1.35%1.62%-22 bps
Growth
Asset Growth (YoY)2.85%1.76%6.55%7.56%2.47%14.32%6.65%4.85%-272 bps
Loan Growth (YoY)-0.29%1.14%6.86%11.54%13.77%19.69%18.59%15.78%+424 bps
Deposit Growth (YoY)1.41%2.83%6.72%7.98%3.11%13.93%6.65%4.68%-329 bps
Asset Quality
Nonperforming Loans / Loans0.10%0.06%0.17%0.16%0.20%0.23%0.18%0.08%-8 bps
Net Charge-Offs / Loans-0.04%-0.02%0.00%0.03%0.03%0.04%0.00%0.02%-2 bps
Allowance / Loans1.61%1.56%1.54%1.52%1.49%1.41%1.43%1.49%-4 bps
Allowance Coverage of NPLs15.5x24.1x9.2x9.6x7.5x6.0x8.2x19.3x+9.7x
Capital
Tier 1 Leverage Ratio9.13%8.26%8.55%8.26%8.56%8.23%8.35%8.28%+2 bps
Total Risk-Based Capital14.51%13.93%13.84%13.95%14.03%13.06%13.34%13.70%-25 bps
Equity / Assets6.94%5.51%6.12%6.30%7.39%6.76%6.98%7.23%+94 bps
Liquidity & Funding
Loans / Deposits60.58%61.25%60.48%63.13%66.84%64.35%67.26%69.82%+669 bps
Liquid Assets / Assets2.44%2.37%5.91%3.87%0.29%6.63%4.83%2.87%-101 bps
CRE / Total Capitaln/an/an/an/a145.63%182.75%185.70%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

Community Bank & Trust Company

Muscatine, IA · Cert 23189 · Peer group: banks under $1B in assets in IA (n=134-135) · C-B-G Inc.

State charter, non-member · FDIC · 5 branches

Q2 2026

$303.5MAssets
$195.7MLoans
$280.3MDeposits
$21.9MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 96% of banks under $1B in assets in IA (rank 5 of 135).
  • Widest gap: equity / assets trails 98% of banks under $1B in assets in IA (rank 132 of 135).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.33%

Rank 55 of 135

Net Interest Margin

3.41%

Rank 68 of 135

Efficiency Ratio

57.81%

Rank 71 of 135

Equity / Assets

7.23%

Rank 132 of 135

Non-interest income vs. expense

$2.5M$7.8MINCOMEEXPENSE
Unfavorable gap of $5.3M · efficiency ratio beats 48% of banks under $1B in assets in IA
Bank 57.81%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.33%0.92%1.19%1.47%Beats 59%55 / 135
Return on Equity18.44%7.99%10.26%13.14%Beats 96%5 / 135
Net Interest Margin3.41%2.95%3.41%3.73%Beats 50%68 / 135
Efficiency Ratio57.81%50.61%57.35%63.29%Beats 48%71 / 135
Asset Quality
Nonperforming Loans / Loans0.08%0.03%0.51%1.26%Beats 71%40 / 134
Net Charge-Offs / Loans0.02%n/a0.01%0.03%Beats 31%93 / 134
Capital
Tier 1 Capital Ratio12.45%11.23%13.31%15.45%Beats 39%83 / 135
Total Risk-Based Capital Ratio13.70%11.61%14.06%16.47%Beats 48%70 / 135
Equity / Assets7.23%9.87%11.05%13.07%Beats 2%132 / 135
Liquidity & Funding
Loans / Deposits69.82%68.54%81.55%91.24%26th pctl99 / 134
Loans / Assets64.48%57.61%68.06%76.23%41st pctl79 / 135
Brokered Deposits / Depositsn/aNot reported for this institution