PackageTrendsPeer
Letter portraitLegal landscape

Peru Federal Savings Bank

Peru, IL · Cert 29384 · PFS Bcorp Inc.

State savings bank · OCC · 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 IL3

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 IL (n=149 to 151). 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

93

Q2 2024Q2 2026peer median (50)

Asset Quality

73

Q2 2024Q2 2026peer median (50)

Profitability

21

Q2 2024Q2 2026peer median (50)

Liquidity

74

Q2 2024Q2 2026peer median

Efficiency

51

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

Peru Federal Savings Bank

Peru, IL · Cert 29384 · PFS Bcorp Inc.

State savings bank · OCC · 2 branches

Q2 2026

$208.5MAssets
$112.3MLoans
$172.8MDeposits
$32.7MEquity
Loan mix
92%RE $100.8M5%C&I $5.5M3%Consumer $3.5MQ2 2025Q2 2026
Deposit mix
88%Interest-bearing $152.6M12%Noninterest $20.2MQ2 2025Q2 2026

NIM

3.91%Q2 ’244.18%Q2 ’254.41%Q2 ’26+5%+11%

Non-interest income vs. expense

2.10%Q2 ’241.93%Q2 ’252.11%Q2 ’26-10%+10%

Executive Summary

  • Earnings: ROA of 0.77%, up 2 bps year over year; NIM at 2.90%.
  • Asset quality: problem loans at 0.28% of loans (+7 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 16.43%, up 84 bps from a year ago.
  • Funding: loans stand at 64.98% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.77%+2 bps YoY

Net Interest Margin (YTD, annualized)

2.90%+28 bps YoY

Efficiency Ratio (YTD, annualized)

64.64%-67 bps YoY

Tier 1 Leverage Ratio

16.43%+84 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.75%0.80%0.89%0.70%0.77%+2 bps
Return on Equity5.22%5.50%6.03%4.56%4.99%-24 bps
Net Interest Margin2.62%2.70%2.69%2.79%2.90%+28 bps
Efficiency Ratio65.31%65.28%63.34%64.32%64.64%-67 bps
Non-Interest Burden1.59%1.64%1.55%1.67%1.75%+16 bps
Growth
Asset Growth (YoY)4.74%2.33%4.68%2.73%0.05%-469 bps
Loan Growth (YoY)15.46%14.38%13.07%9.58%5.67%-979 bps
Deposit Growth (YoY)4.28%1.92%3.27%1.53%-1.30%-558 bps
Asset Quality
Nonperforming Loans / Loans0.21%0.20%0.23%0.29%0.28%+7 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans0.77%0.77%0.77%0.76%0.77%0 bps
Allowance Coverage of NPLs3.7x3.8x3.3x2.6x2.8x-0.9x
Capital
Tier 1 Leverage Ratio15.58%16.10%16.10%16.08%16.43%+84 bps
Total Risk-Based Capital31.98%31.94%32.53%33.47%32.74%+76 bps
Equity / Assets14.48%15.39%15.49%15.26%15.66%+118 bps
Liquidity & Funding
Loans / Deposits60.69%65.05%63.68%62.58%64.98%+428 bps
Liquid Assets / Assets9.87%7.26%10.14%12.59%11.02%+115 bps
CRE / Total Capitaln/a89.55%87.55%90.32%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

Peru Federal Savings Bank

Peru, IL · Cert 29384 · Peer group: banks under $1B in assets in IL (n=149-151) · PFS Bcorp Inc.

State savings bank · OCC · 2 branches

Q2 2026

$208.5MAssets
$112.3MLoans
$172.8MDeposits
$32.7MEquity

Executive Summary

  • Strongest standing: tier 1 capital ratio outperforms 95% of banks under $1B in assets in IL (rank 8 of 151).
  • Widest gap: net interest margin trails 83% of banks under $1B in assets in IL (rank 125 of 151).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

0.77%

Rank 107 of 151

Net Interest Margin

2.90%

Rank 125 of 151

Efficiency Ratio

64.64%

Rank 75 of 151

Equity / Assets

15.66%

Rank 16 of 151

Non-interest income vs. expense

$0.8M$4.4MINCOMEEXPENSE
Unfavorable gap of $3.7M · efficiency ratio beats 51% of banks under $1B in assets in IL
Bank 64.64%Peer median 64.9%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.77%0.70%1.03%1.34%Beats 29%107 / 151
Return on Equity4.94%6.74%9.34%12.94%Beats 17%126 / 151
Net Interest Margin2.90%3.02%3.43%3.83%Beats 17%125 / 151
Efficiency Ratio64.64%54.64%64.89%72.50%Beats 51%75 / 151
Asset Quality
Nonperforming Loans / Loans0.28%0.20%0.66%1.77%Beats 68%49 / 149
Net Charge-Offs / Loans0.00%0.00%0.02%0.07%Beats 78%34 / 149
Capital
Tier 1 Capital Ratio31.90%11.83%14.17%18.66%Beats 95%8 / 151
Total Risk-Based Capital Ratio32.74%12.22%14.54%19.92%Beats 95%8 / 151
Equity / Assets15.66%9.10%10.65%12.40%Beats 89%16 / 151
Liquidity & Funding
Loans / Deposits64.98%54.39%71.02%80.75%38th pctl92 / 149
Loans / Assets53.85%45.91%61.31%68.01%38th pctl94 / 151
Brokered Deposits / Depositsn/aNot reported for this institution