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American State Bank

Osceola, IA · Cert 26944 · Osceola Bcorp

State charter, Fed member · FED · 4 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

23

Q2 2024Q2 2026peer median (50)

Asset Quality

55

Q2 2024Q2 2026peer median (50)

Profitability

88

Q2 2024Q2 2026peer median (50)

Liquidity

67

Q2 2024Q2 2026peer median

Efficiency

78

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

American State Bank

Osceola, IA · Cert 26944 · Osceola Bcorp

State charter, Fed member · FED · 4 branches

Q2 2026

$360.8MAssets
$249.1MLoans
$282.8MDeposits
$35.9MEquity
Loan mix
79%RE $157.3M15%C&I $30.2M6%Consumer $12.5MQ2 2025Q2 2026
Deposit mix
87%Interest-bearing $246.2M13%Noninterest $36.6MQ2 2025Q2 2026

NIM

5.22%Q2 ’245.60%Q2 ’255.62%Q2 ’26+6%+2%

Non-interest income vs. expense

2.33%Q2 ’242.28%Q2 ’252.23%Q2 ’26-4%-4%

Market Position · Des Moines-West Des Moines, IA · 2026 SOD (annual) · 0.1% share · #47 of 57 inst. · $0.0B of $38.0B

55.4% Clarke
32.3% Decatur
9.8% Madison

Executive Summary

  • Earnings: ROA of 1.78%, up 11 bps year over year; NIM at 3.83%.
  • Asset quality: problem loans at 0.04% of loans (-6 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 11.11%, up 8 bps from a year ago.
  • Funding: loans stand at 88.09% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.78%+11 bps YoY

Net Interest Margin (YTD, annualized)

3.83%+7 bps YoY

Efficiency Ratio (YTD, annualized)

49.33%-190 bps YoY

Tier 1 Leverage Ratio

11.11%+8 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.67%1.66%1.69%1.74%1.78%+11 bps
Return on Equity18.55%18.05%18.05%17.60%17.99%-56 bps
Net Interest Margin3.77%3.79%3.71%3.81%3.83%+7 bps
Efficiency Ratio51.23%51.99%51.47%49.72%49.33%-190 bps
Non-Interest Burden1.60%1.63%1.57%1.53%1.54%-6 bps
Growth
Asset Growth (YoY)4.06%2.93%7.56%6.96%9.28%+522 bps
Loan Growth (YoY)5.69%2.07%4.12%4.16%5.25%-44 bps
Deposit Growth (YoY)7.60%9.72%8.15%5.23%8.99%+139 bps
Asset Quality
Nonperforming Loans / Loans0.10%0.08%0.18%0.02%0.04%-6 bps
Net Charge-Offs / Loans0.00%0.00%0.02%0.01%0.03%+3 bps
Allowance / Loans1.17%1.19%1.17%1.19%1.17%+1 bps
Allowance Coverage of NPLs12.0x15.6x6.4x65.7x31.8x+19.8x
Capital
Tier 1 Leverage Ratio11.03%11.22%11.16%11.29%11.11%+8 bps
Total Risk-Based Capital11.03%11.22%11.16%11.29%11.11%+8 bps
Equity / Assets9.27%9.86%9.94%9.79%9.95%+68 bps
Liquidity & Funding
Loans / Deposits91.22%90.82%88.85%88.07%88.09%-313 bps
Liquid Assets / Assets0.41%2.44%2.72%4.31%3.86%+345 bps
CRE / Total Capitaln/a116.42%116.31%117.60%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

American State Bank

Osceola, IA · Cert 26944 · Peer group: banks under $1B in assets in IA (n=134-135) · Osceola Bcorp

State charter, Fed member · FED · 4 branches

Q2 2026

$360.8MAssets
$249.1MLoans
$282.8MDeposits
$35.9MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 93% of banks under $1B in assets in IA (rank 9 of 135).
  • Widest gap: total risk-based capital ratio trails 81% of banks under $1B in assets in IA (rank 110 of 135).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.74%

Rank 14 of 135

Net Interest Margin

3.83%

Rank 27 of 135

Efficiency Ratio

49.33%

Rank 31 of 135

Equity / Assets

9.95%

Rank 96 of 135

Non-interest income vs. expense

$2.5M$8.0MINCOMEEXPENSE
Unfavorable gap of $5.5M · efficiency ratio beats 78% of banks under $1B in assets in IA
Bank 49.33%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.74%0.92%1.19%1.47%Beats 90%14 / 135
Return on Equity17.53%7.99%10.26%13.14%Beats 93%9 / 135
Net Interest Margin3.83%2.95%3.41%3.73%Beats 80%27 / 135
Efficiency Ratio49.33%50.61%57.35%63.29%Beats 78%31 / 135
Asset Quality
Nonperforming Loans / Loans0.04%0.03%0.51%1.26%Beats 73%37 / 134
Net Charge-Offs / Loans0.01%n/a0.01%0.03%Beats 36%87 / 134
Capital
Tier 1 Capital Ratio11.11%11.23%13.31%15.45%Beats 22%105 / 135
Total Risk-Based Capital Ratio11.11%11.61%14.06%16.47%Beats 19%110 / 135
Equity / Assets9.95%9.87%11.05%13.07%Beats 29%96 / 135
Liquidity & Funding
Loans / Deposits88.09%68.54%81.55%91.24%64th pctl48 / 134
Loans / Assets69.05%57.61%68.06%76.23%53rd pctl64 / 135
Brokered Deposits / Depositsn/aNot reported for this institution