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Custer Federal State Bank

Broken Bow, NE · Cert 28543 · CFSB Holding Co.

State charter, non-member · FDIC · 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 NE3

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 NE (n=83). 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

43

Q2 2024Q2 2026peer median (50)

Asset Quality

100

Q2 2024Q2 2026peer median (50)

Profitability

27

Q2 2024Q2 2026peer median (50)

Liquidity

77

Q2 2024Q2 2026peer median

Efficiency

29

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

Custer Federal State Bank

Broken Bow, NE · Cert 28543 · CFSB Holding Co.

State charter, non-member · FDIC · 2 branches

Q2 2026

$120.7MAssets
$83.5MLoans
$95.7MDeposits
$13.9MEquity
Loan mix
86%RE $49.9M12%C&I $6.9M2%Consumer $1.0MQ3 2024Q2 2026
Deposit mix
88%Interest-bearing $84.1M12%Noninterest $11.7MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 0.89%, up 32 bps year over year; NIM at 3.45%.
  • Asset quality: problem loans at 0.00% of loans (-15 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 11.99%, up 9 bps from a year ago.
  • Funding: loans stand at 87.22% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.89%+32 bps YoY

Net Interest Margin (YTD, annualized)

3.45%+41 bps YoY

Efficiency Ratio (YTD, annualized)

66.62%-1,047 bps YoY

Tier 1 Leverage Ratio

11.99%+9 bps YoY

NIM

5.04%Q2 ’245.21%Q2 ’255.30%Q2 ’26+2%+14%

Non-interest income vs. expense

2.59%Q2 ’242.47%Q2 ’252.42%Q2 ’26-5%-3%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.44%0.46%0.44%0.57%0.67%0.72%0.83%0.89%+32 bps
Return on Equity4.11%4.29%4.21%5.35%6.14%6.55%7.43%7.94%+259 bps
Net Interest Margin3.00%2.86%2.85%3.04%3.19%3.16%3.30%3.45%+41 bps
Efficiency Ratio82.37%81.54%81.54%77.09%74.39%72.91%69.79%66.62%-1,047 bps
Non-Interest Burden2.44%2.30%2.30%2.30%2.32%2.25%2.24%2.24%-7 bps
Growth
Asset Growth (YoY)0.35%4.96%3.14%-0.01%-0.27%-0.72%-0.78%0.03%+5 bps
Loan Growth (YoY)4.33%3.70%1.06%-0.11%3.58%3.22%9.68%12.57%+1,268 bps
Deposit Growth (YoY)2.43%6.44%3.83%2.20%-1.98%0.79%1.31%1.54%-66 bps
Asset Quality
Nonperforming Loans / Loans0.13%0.00%0.06%0.15%0.00%0.00%0.00%0.00%-15 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.03%0.02%-0.01%0.00%0 bps
Allowance / Loans0.98%1.03%1.03%1.00%0.93%0.99%0.94%0.94%-6 bps
Allowance Coverage of NPLs7.7xn/a16.4x6.7xn/an/an/an/an/a
Capital
Tier 1 Leverage Ratio12.00%11.49%11.43%11.90%12.17%11.89%11.78%11.99%+9 bps
Total Risk-Based Capital12.00%11.49%11.43%11.90%12.17%11.89%11.78%11.99%+9 bps
Equity / Assets11.05%10.43%10.62%11.19%11.39%11.06%11.19%11.54%+35 bps
Liquidity & Funding
Loans / Deposits80.94%74.08%73.30%78.68%85.53%75.87%79.36%87.22%+854 bps
Liquid Assets / Assets6.89%10.56%11.03%3.92%2.46%9.74%8.54%2.89%-103 bps
CRE / Total Capitaln/an/an/an/a27.50%13.80%15.47%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

Custer Federal State Bank

Broken Bow, NE · Cert 28543 · Peer group: banks under $1B in assets in NE (n=83) · CFSB Holding Co.

State charter, non-member · FDIC · 2 branches

Q2 2026

$120.7MAssets
$83.5MLoans
$95.7MDeposits
$13.9MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in NE (rank 19 of 83).
  • Widest gap: return on equity trails 78% of banks under $1B in assets in NE (rank 65 of 83).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.92%

Rank 65 of 83

Net Interest Margin

3.45%

Rank 53 of 83

Efficiency Ratio

66.62%

Rank 60 of 83

Equity / Assets

11.54%

Rank 40 of 83

Non-interest income vs. expense

$0.2M$3.0MINCOMEEXPENSE
Unfavorable gap of $2.8M · efficiency ratio beats 29% of banks under $1B in assets in NE
Bank 66.62%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.92%0.93%1.20%1.51%Beats 22%65 / 83
Return on Equity7.96%8.04%10.34%13.11%Beats 22%65 / 83
Net Interest Margin3.45%3.25%3.62%4.02%Beats 36%53 / 83
Efficiency Ratio66.62%51.13%59.95%67.19%Beats 29%60 / 83
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.19%0.96%Beats 100%19 / 83
Net Charge-Offs / Loans0.00%n/a0.00%0.02%Beats 100%33 / 83
Capital
Tier 1 Capital Ratio11.99%10.94%13.24%16.62%Beats 40%50 / 83
Total Risk-Based Capital Ratio11.99%11.04%13.54%17.63%Beats 36%53 / 83
Equity / Assets11.54%9.90%11.31%13.84%Beats 52%40 / 83
Liquidity & Funding
Loans / Deposits87.22%71.97%83.15%92.22%61st pctl32 / 83
Loans / Assets69.15%57.96%69.15%77.64%49th pctl42 / 83
Brokered Deposits / Depositsn/aNot reported for this institution