PackageTrendsPeer
Letter portraitLegal landscape

Equitable Savings and Loan Association

Sterling, CO · Cert 30707 · Farmers Realty Co. the

SL · FDIC · 10 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets operating in a single state3

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 operating in a single state (n=743 to 746). 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

92

Q2 2024Q2 2026peer median (50)

Asset Quality

82

Q2 2024Q2 2026peer median (50)

Profitability

11

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

5

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

Equitable Savings and Loan Association

Sterling, CO · Cert 30707 · Farmers Realty Co. the

SL · FDIC · 10 branches

Q2 2026

$168.3MAssets
$140.3MLoans
$128.2MDeposits
$26.4MEquity
Loan mix
99%RE $143.4M0%C&I $0.0M1%Consumer $0.8MQ2 2025Q2 2026
Deposit mix
92%Interest-bearing $117.8M8%Noninterest $10.4MQ2 2025Q2 2026

NIM

4.12%Q2 ’244.45%Q2 ’254.63%Q2 ’26+0%-1%

Non-interest income vs. expense

3.78%Q2 ’243.63%Q2 ’253.30%Q2 ’26-3%-11%

Market Position · Fort Collins-Loveland, CO · 2026 SOD (annual) · 0.1% share · #28 of 28 inst. · $0.0B of $10.4B

5.1% Logan
3.4% Morgan
7.5% Lincoln
3.2% Kit Carson

Executive Summary

  • Earnings: ROA of 0.11%, up 19 bps year over year; NIM at 3.15%.
  • Asset quality: problem loans at 0.22% of loans (+22 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 15.69%, down 67 bps from a year ago.
  • Funding: loans stand at 109.46% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.11%+19 bps YoY

Net Interest Margin (YTD, annualized)

3.15%-3 bps YoY

Efficiency Ratio (YTD, annualized)

93.63%-928 bps YoY

Tier 1 Leverage Ratio

15.69%-67 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets-0.08%0.02%0.06%0.14%0.11%+19 bps
Return on Equity-0.50%0.15%0.37%0.94%0.68%+118 bps
Net Interest Margin3.18%3.15%3.08%3.17%3.15%-3 bps
Efficiency Ratio102.91%99.04%97.80%94.53%93.63%-928 bps
Non-Interest Burden3.28%3.12%3.00%2.98%2.92%-36 bps
Growth
Asset Growth (YoY)2.00%3.46%5.34%6.65%5.47%+347 bps
Loan Growth (YoY)0.54%-0.47%-1.65%-0.85%-4.29%-483 bps
Deposit Growth (YoY)-1.49%1.63%3.93%5.65%4.14%+563 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.16%0.22%0.22%0.22%+22 bps
Net Charge-Offs / Loans0.02%0.01%0.01%0.00%0.00%-2 bps
Allowance / Loans0.23%0.23%0.23%0.24%0.24%+1 bps
Allowance Coverage of NPLsn/a1.5x1.1x1.1x1.1xn/a
Capital
Tier 1 Leverage Ratio16.36%16.17%15.74%15.59%15.69%-67 bps
Total Risk-Based Capital29.78%29.73%28.96%29.72%29.42%-36 bps
Equity / Assets16.35%15.76%15.48%15.35%15.68%-67 bps
Liquidity & Funding
Loans / Deposits119.11%114.92%111.96%109.28%109.46%-964 bps
Liquid Assets / Assets0.13%1.96%2.89%4.24%4.18%+405 bps
CRE / Total Capitaln/a3.03%2.13%3.54%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

Equitable Savings and Loan Association

Sterling, CO · Cert 30707 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Farmers Realty Co. the

SL · FDIC · 10 branches

Q2 2026

$168.3MAssets
$140.3MLoans
$128.2MDeposits
$26.4MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets operating in a single state (rank 185 of 743).
  • Widest gap: return on equity trails 96% of banks under $1B in assets operating in a single state (rank 713 of 746).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

0.11%

Rank 706 of 746

Net Interest Margin

3.15%

Rank 566 of 746

Efficiency Ratio

93.63%

Rank 708 of 746

Equity / Assets

15.68%

Rank 83 of 746

Non-interest income vs. expense

$0.6M$5.6MINCOMEEXPENSE
Unfavorable gap of $5.0M · efficiency ratio beats 5% of banks under $1B in assets operating in a single state
Bank 93.63%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.11%0.72%1.06%1.45%Beats 5%706 / 746
Return on Equity0.68%6.74%10.51%13.63%Beats 4%713 / 746
Net Interest Margin3.15%3.17%3.68%4.16%Beats 24%566 / 746
Efficiency Ratio93.63%55.74%64.58%75.47%Beats 5%708 / 746
Asset Quality
Nonperforming Loans / Loans0.22%0.09%0.42%1.07%Beats 64%266 / 743
Net Charge-Offs / Loans0.00%0.00%0.01%0.05%Beats 100%185 / 743
Capital
Tier 1 Capital Ratio29.05%11.55%13.75%17.60%Beats 94%43 / 746
Total Risk-Based Capital Ratio29.42%11.71%14.33%18.43%Beats 94%45 / 746
Equity / Assets15.68%8.90%10.51%13.06%Beats 89%83 / 746
Liquidity & Funding
Loans / Deposits109.46%61.31%78.27%90.78%96th pctl27 / 746
Loans / Assets83.36%53.60%66.97%76.08%92nd pctl58 / 746
Brokered Deposits / Depositsn/aNot reported for this institution