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Madison County Bank

Madison, NE · Cert 31999 · Madison County Financial Inc.

State charter, Fed member · FED · 6 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

81

Q2 2024Q2 2026peer median (50)

Asset Quality

68

Q2 2024Q2 2026peer median (50)

Profitability

33

Q2 2024Q2 2026peer median (50)

Liquidity

27

Q2 2024Q2 2026peer median

Efficiency

77

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

Madison County Bank

Madison, NE · Cert 31999 · Madison County Financial Inc.

State charter, Fed member · FED · 6 branches

Q2 2026

$613.2MAssets
$461.4MLoans
$479.2MDeposits
$92.7MEquity
Loan mix
97%RE $396.1M1%C&I $5.3M1%Consumer $5.4MQ3 2024Q2 2026
Deposit mix
89%Interest-bearing $428.1M11%Noninterest $51.1MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.33%, up 35 bps year over year; NIM at 2.72%.
  • Asset quality: problem loans at 0.37% of loans (+23 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 15.11%, up 60 bps from a year ago.
  • Funding: loans stand at 96.27% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.33%+35 bps YoY

Net Interest Margin (YTD, annualized)

2.72%+42 bps YoY

Efficiency Ratio (YTD, annualized)

50.68%-681 bps YoY

Tier 1 Leverage Ratio

15.11%+60 bps YoY

NIM

4.46%Q2 ’244.72%Q2 ’254.88%Q2 ’26+27%+18%

Non-interest income vs. expense

1.57%Q2 ’241.59%Q2 ’251.68%Q2 ’26-4%-3%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.60%0.64%0.99%0.99%1.03%1.07%1.31%1.33%+35 bps
Return on Equity4.23%4.53%6.96%6.90%7.18%7.44%8.81%8.93%+203 bps
Net Interest Margin1.82%1.90%2.25%2.31%2.33%2.39%2.70%2.72%+42 bps
Efficiency Ratio70.17%69.03%56.31%57.49%56.36%55.76%50.71%50.68%-681 bps
Non-Interest Burden1.16%1.19%1.09%1.14%1.11%1.12%1.14%1.11%-4 bps
Growth
Asset Growth (YoY)0.68%2.06%3.14%2.16%2.43%0.67%-0.31%0.70%-146 bps
Loan Growth (YoY)1.50%2.77%4.50%2.71%3.35%0.70%-0.37%0.23%-248 bps
Deposit Growth (YoY)-0.70%5.12%2.51%1.82%0.44%-2.65%1.66%2.80%+98 bps
Asset Quality
Nonperforming Loans / Loans0.17%0.16%0.15%0.15%0.15%0.15%0.37%0.37%+23 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0 bps
Allowance / Loans1.42%1.36%1.39%1.38%1.37%1.35%1.40%1.38%0 bps
Allowance Coverage of NPLs8.1x8.6x9.3x9.5x9.5x9.2x3.8x3.7x-5.8x
Capital
Tier 1 Leverage Ratio14.34%14.34%14.44%14.52%14.61%14.68%14.90%15.11%+60 bps
Total Risk-Based Capital19.09%18.46%18.99%19.11%19.09%18.73%19.60%19.54%+43 bps
Equity / Assets14.37%13.88%14.46%14.52%14.60%14.47%15.18%15.12%+60 bps
Liquidity & Funding
Loans / Deposits98.05%100.04%95.86%98.74%100.89%103.48%93.94%96.27%-247 bps
Liquid Assets / Assets15.79%14.98%15.33%15.21%15.00%14.40%14.91%14.70%-51 bps
CRE / Total Capitaln/an/an/an/a60.10%60.53%59.00%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

Madison County Bank

Madison, NE · Cert 31999 · Peer group: banks under $1B in assets in NE (n=83) · Madison County Financial Inc.

State charter, Fed member · FED · 6 branches

Q2 2026

$613.2MAssets
$461.4MLoans
$479.2MDeposits
$92.7MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in NE (rank 33 of 83).
  • Widest gap: net interest margin trails 92% of banks under $1B in assets in NE (rank 76 of 83).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.34%

Rank 30 of 83

Net Interest Margin

2.72%

Rank 76 of 83

Efficiency Ratio

51.03%

Rank 20 of 83

Equity / Assets

15.12%

Rank 16 of 83

Non-interest income vs. expense

$3.5M$10.2MINCOMEEXPENSE
Unfavorable gap of $6.8M · efficiency ratio beats 77% of banks under $1B in assets in NE
Bank 51.03%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.34%0.93%1.20%1.51%Beats 64%30 / 83
Return on Equity8.83%8.04%10.34%13.11%Beats 28%60 / 83
Net Interest Margin2.72%3.25%3.62%4.02%Beats 8%76 / 83
Efficiency Ratio51.03%51.13%59.95%67.19%Beats 77%20 / 83
Asset Quality
Nonperforming Loans / Loans0.37%0.00%0.19%0.96%Beats 35%55 / 83
Net Charge-Offs / Loans0.00%n/a0.00%0.02%Beats 100%33 / 83
Capital
Tier 1 Capital Ratio18.29%10.94%13.24%16.62%Beats 81%16 / 83
Total Risk-Based Capital Ratio19.54%11.04%13.54%17.63%Beats 82%15 / 83
Equity / Assets15.12%9.90%11.31%13.84%Beats 81%16 / 83
Liquidity & Funding
Loans / Deposits96.27%71.97%83.15%92.22%86th pctl12 / 83
Loans / Assets75.24%57.96%69.15%77.64%67th pctl27 / 83
Brokered Deposits / Depositsn/aNot reported for this institution