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First Savings Bank

Beresford, SD · Cert 32629 · Farrar Beresford Bcorp Irrevocable Tr

State savings bank · OCC · 24 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B in assets operating regionally3

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 $1B-$10B in assets operating regionally (n=176). 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

99

Q2 2024Q2 2026peer median (50)

Asset Quality

19

Q2 2024Q2 2026peer median (50)

Profitability

87

Q2 2024Q2 2026peer median (50)

Liquidity

62

Q2 2024Q2 2026peer median

Efficiency

94

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

First Savings Bank

Beresford, SD · Cert 32629 · Farrar Beresford Bcorp Irrevocable Tr

State savings bank · OCC · 24 branches

Q2 2026

$1.6BAssets
$1.2BLoans
$1.3BDeposits
$307.6MEquity
Loan mix
79%RE $904.5M5%C&I $54.9M16%Consumer $181.8MQ2 2025Q2 2026
Deposit mix
72%Interest-bearing $911.0M28%Noninterest $360.7MQ2 2025Q2 2026

NIM

9.14%Q2 ’248.98%Q2 ’258.71%Q2 ’260%-3%

Non-interest income vs. expense

4.34%Q2 ’244.30%Q2 ’254.19%Q2 ’26-9%+9%

Market Position · Las Vegas-Henderson-North Las Vegas, NV · 2026 SOD (annual) · 0.2% share · #26 of 41 inst. · $0.2B of $95.0B

0.2% Clark
2.8% Mohave
13.9% Union
15.6% Lincoln

Executive Summary

  • Earnings: ROA of 2.61%, up 14 bps year over year; NIM at 7.67%.
  • Asset quality: problem loans at 0.90% of loans (+37 bps YoY), with net charge-offs at 4.01%.
  • Capital: tier 1 leverage ratio of 19.25%, up 92 bps from a year ago.
  • Funding: loans stand at 94.67% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

2.61%+14 bps YoY

Net Interest Margin (YTD, annualized)

7.67%-21 bps YoY

Efficiency Ratio (YTD, annualized)

41.59%+83 bps YoY

Tier 1 Leverage Ratio

19.25%+92 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.47%2.44%2.40%2.57%2.61%+14 bps
Return on Equity13.96%13.65%13.29%13.69%13.74%-21 bps
Net Interest Margin7.89%7.86%7.80%7.73%7.67%-21 bps
Efficiency Ratio40.76%41.16%41.39%41.76%41.59%+83 bps
Non-Interest Burden1.63%1.68%1.71%1.78%1.78%+15 bps
Growth
Asset Growth (YoY)4.22%4.92%6.93%6.66%7.22%+299 bps
Loan Growth (YoY)1.09%1.93%5.39%6.68%8.19%+710 bps
Deposit Growth (YoY)3.05%2.91%5.13%4.89%5.61%+256 bps
Asset Quality
Nonperforming Loans / Loans0.53%0.56%0.87%0.81%0.90%+37 bps
Net Charge-Offs / Loans4.80%4.53%4.32%4.19%4.01%-79 bps
Allowance / Loans6.21%6.11%5.84%5.60%5.38%-83 bps
Allowance Coverage of NPLs11.7x10.9x6.7x6.9x6.0x-5.8x
Capital
Tier 1 Leverage Ratio18.33%18.71%19.00%19.11%19.25%+92 bps
Total Risk-Based Capital25.82%26.08%25.99%26.45%26.82%+99 bps
Equity / Assets18.13%18.59%18.79%18.81%19.30%+116 bps
Liquidity & Funding
Loans / Deposits92.41%92.72%94.55%92.54%94.67%+226 bps
Liquid Assets / Assets14.33%13.14%11.46%12.38%10.36%-397 bps
CRE / Total Capitaln/a251%247%244%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

First Savings Bank

Beresford, SD · Cert 32629 · Peer group: banks $1B-$10B in assets operating regionally (n=176) · Farrar Beresford Bcorp Irrevocable Tr

State savings bank · OCC · 24 branches

Q2 2026

$1.6BAssets
$1.2BLoans
$1.3BDeposits
$307.6MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 99% of banks $1B-$10B in assets operating regionally (rank 1 of 176).
  • Widest gap: net charge-offs / loans trails 99% of banks $1B-$10B in assets operating regionally (rank 176 of 176).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

2.57%

Rank 3 of 176

Net Interest Margin

7.67%

Rank 1 of 176

Efficiency Ratio

41.65%

Rank 11 of 176

Equity / Assets

19.30%

Rank 2 of 176

Non-interest income vs. expense

$38.9M$67.5MINCOMEEXPENSE
Unfavorable gap of $28.6M · efficiency ratio beats 94% of banks $1B-$10B in assets operating regionally
Bank 41.65%Peer median 59.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.57%0.93%1.26%1.54%Beats 98%3 / 176
Return on Equity13.34%9.26%11.89%14.46%Beats 63%66 / 176
Net Interest Margin7.67%3.25%3.59%3.93%Beats 99%1 / 176
Efficiency Ratio41.65%52.79%59.55%67.66%Beats 94%11 / 176
Asset Quality
Nonperforming Loans / Loans0.90%0.30%0.64%1.32%Beats 36%113 / 176
Net Charge-Offs / Loans2.22%0.01%0.04%0.10%Beats 1%176 / 176
Capital
Tier 1 Capital Ratio25.51%11.15%12.72%14.15%Beats 99%2 / 176
Total Risk-Based Capital Ratio26.82%11.81%13.63%15.33%Beats 99%2 / 176
Equity / Assets19.30%9.16%10.35%11.80%Beats 99%2 / 176
Liquidity & Funding
Loans / Deposits94.67%80.94%89.73%97.21%69th pctl55 / 176
Loans / Assets75.52%69.25%75.12%80.82%51st pctl86 / 176
Brokered Deposits / Depositsn/aNot reported for this institution