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Sidney Federal Savings and Loan Association

Sidney, NE · Cert 29379

State savings bank · OCC · 1 branch

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

90

Q2 2024Q2 2026peer median (50)

Asset Quality

20

Q2 2024Q2 2026peer median (50)

Profitability

53

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

89

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

Sidney Federal Savings and Loan Association

Sidney, NE · Cert 29379

State savings bank · OCC · 1 branch

Q2 2026

$55.6MAssets
$15.5MLoans
$44.6MDeposits
$7.8MEquity
Loan mix
86%RE $10.6M8%C&I $1.0M6%Consumer $0.8MQ3 2024Q2 2026
Deposit mix
97%Interest-bearing $43.2M3%Noninterest $1.3MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.54%, up 123 bps year over year; NIM at 3.45%.
  • Asset quality: problem loans at 2.00% of loans (+196 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 14.21%, down 865 bps from a year ago.
  • Funding: loans stand at 34.84% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.54%+123 bps YoY

Net Interest Margin (YTD, annualized)

3.45%+159 bps YoY

Efficiency Ratio (YTD, annualized)

44.22%-4,302 bps YoY

Tier 1 Leverage Ratio

14.21%-865 bps YoY

NIM

4.55%Q2 ’243.08%Q2 ’254.30%Q2 ’26-32%+86%

Non-interest income vs. expense

5.36%Q2 ’241.67%Q2 ’251.53%Q2 ’26-70%-6%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets-2.53%-2.66%-3.05%0.30%1.14%1.47%1.84%1.54%+123 bps
Return on Equity-54.80%-62.60%-122.73%2.79%9.00%11.01%12.52%10.62%+784 bps
Net Interest Margin2.47%2.25%2.11%1.85%2.01%2.43%3.53%3.45%+159 bps
Efficiency Ratio196.10%207%234%87.23%63.62%56.75%47.82%44.22%-4,302 bps
Non-Interest Burden4.99%4.81%5.16%1.59%1.25%1.35%1.66%1.49%-9 bps
Growth
Asset Growth (YoY)-2.22%0.97%0.15%204%229%244%278%30.43%-17,391 bps
Loan Growth (YoY)-7.89%-7.94%-6.34%-16.01%-1.83%15.27%63.74%135.86%+15,187 bps
Deposit Growth (YoY)0.57%4.15%3.69%169.06%192.68%203%225%26.09%-14,297 bps
Asset Quality
Nonperforming Loans / Loans0.62%0.42%0.20%0.05%0.00%0.00%0.00%2.00%+196 bps
Net Charge-Offs / Loans0.39%0.30%0.00%0.00%0.00%0.00%0.00%0.03%+3 bps
Allowance / Loans1.20%1.24%1.26%1.81%1.53%1.35%1.04%0.90%-91 bps
Allowance Coverage of NPLs1.9x3.0x6.3x39.7xn/an/an/a0.4x-39.2x
Capital
Tier 1 Leverage Ratio3.67%2.78%2.12%22.86%15.16%15.29%14.40%14.21%-865 bps
Total Risk-Based Capital7.69%6.46%5.16%52.08%47.23%46.75%39.84%35.54%-1,654 bps
Equity / Assets3.60%2.79%2.16%16.52%15.29%14.94%14.40%14.09%-243 bps
Liquidity & Funding
Loans / Deposits57.27%54.07%55.49%18.63%19.21%20.54%27.92%34.84%+1,622 bps
Liquid Assets / Assets26.39%26.59%28.55%8.51%2.57%2.49%2.43%2.89%-562 bps
CRE / Total Capitaln/an/an/an/a0.29%11.75%61.93%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

Sidney Federal Savings and Loan Association

Sidney, NE · Cert 29379 · Peer group: banks under $1B in assets in NE (n=83)

State savings bank · OCC · 1 branch

Q2 2026

$55.6MAssets
$15.5MLoans
$44.6MDeposits
$7.8MEquity

Executive Summary

  • Strongest standing: tier 1 capital ratio outperforms 98% of banks under $1B in assets in NE (rank 2 of 83).
  • Widest gap: nonperforming loans / loans trails 89% of banks under $1B in assets in NE (rank 75 of 83).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.47%

Rank 23 of 83

Net Interest Margin

3.45%

Rank 54 of 83

Efficiency Ratio

44.22%

Rank 10 of 83

Equity / Assets

14.09%

Rank 19 of 83

Non-interest income vs. expense

$22K$826KINCOMEEXPENSE
Unfavorable gap of $804K · efficiency ratio beats 89% of banks under $1B in assets in NE
Bank 44.22%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.47%0.93%1.20%1.51%Beats 72%23 / 83
Return on Equity10.45%8.04%10.34%13.11%Beats 51%41 / 83
Net Interest Margin3.45%3.25%3.62%4.02%Beats 35%54 / 83
Efficiency Ratio44.22%51.13%59.95%67.19%Beats 89%10 / 83
Asset Quality
Nonperforming Loans / Loans2.00%0.00%0.19%0.96%Beats 11%75 / 83
Net Charge-Offs / Loans0.01%n/a0.00%0.02%Beats 29%60 / 83
Capital
Tier 1 Capital Ratio34.90%10.94%13.24%16.62%Beats 98%2 / 83
Total Risk-Based Capital Ratio35.54%11.04%13.54%17.63%Beats 96%3 / 83
Equity / Assets14.09%9.90%11.31%13.84%Beats 77%19 / 83
Liquidity & Funding
Loans / Deposits34.84%71.97%83.15%92.22%0th pctl83 / 83
Loans / Assets27.95%57.96%69.15%77.64%1st pctl82 / 83
Brokered Deposits / Depositsn/aNot reported for this institution