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Incommons Bank, National Association

Mexia, TX · Cert 3342 · Bi-Stone Bancshares Inc.

National charter · OCC · 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 TX3

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 TX (n=208 to 211). 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

45

Q2 2024Q2 2026peer median (50)

Asset Quality

43

Q2 2024Q2 2026peer median (50)

Profitability

78

Q2 2024Q2 2026peer median (50)

Liquidity

43

Q2 2024Q2 2026peer median

Efficiency

59

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

Incommons Bank, National Association

Mexia, TX · Cert 3342 · Bi-Stone Bancshares Inc.

National charter · OCC · 6 branches

Q2 2026

$277.6MAssets
$196.4MLoans
$245.8MDeposits
$25.4MEquity
Loan mix
84%RE $158.4M9%C&I $17.7M6%Consumer $11.4MQ2 2025Q2 2026
Deposit mix
80%Interest-bearing $197.4M20%Noninterest $48.4MQ2 2025Q2 2026

NIM

5.93%Q2 ’245.94%Q2 ’256.18%Q2 ’26+10%+7%

Non-interest income vs. expense

3.09%Q2 ’243.14%Q2 ’252.99%Q2 ’26+5%-4%

Market Position · Waco, TX · 2026 SOD (annual) · 0.8% share · #21 of 28 inst. · $0.1B of $8.9B

34.3% Limestone
14.4% Falls
9.6% Freestone
0.3% McLennan

Executive Summary

  • Earnings: ROA of 1.60%, up 44 bps year over year; NIM at 4.30%.
  • Asset quality: problem loans at 0.41% of loans (-30 bps YoY), with net charge-offs at 0.04%.
  • Capital: tier 1 leverage ratio of 10.20%, up 87 bps from a year ago.
  • Funding: loans stand at 79.92% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.60%+44 bps YoY

Net Interest Margin (YTD, annualized)

4.30%+27 bps YoY

Efficiency Ratio (YTD, annualized)

60.31%-600 bps YoY

Tier 1 Leverage Ratio

10.20%+87 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.16%1.30%1.41%1.69%1.60%+44 bps
Return on Equity15.02%16.55%17.61%19.66%18.23%+321 bps
Net Interest Margin4.03%4.03%4.05%4.32%4.30%+27 bps
Efficiency Ratio66.30%64.73%63.49%58.02%60.31%-600 bps
Non-Interest Burden2.44%2.37%2.31%2.23%2.33%-10 bps
Growth
Asset Growth (YoY)-1.12%3.01%9.36%11.38%6.08%+720 bps
Loan Growth (YoY)2.55%15.35%18.32%9.49%1.53%-102 bps
Deposit Growth (YoY)1.41%3.76%3.45%12.28%10.03%+862 bps
Asset Quality
Nonperforming Loans / Loans0.71%0.28%0.08%0.20%0.41%-30 bps
Net Charge-Offs / Loans0.11%0.29%0.21%0.03%0.04%-8 bps
Allowance / Loans1.30%1.08%1.08%1.13%1.16%-14 bps
Allowance Coverage of NPLs1.8x3.9x12.7x5.5x2.8x+1.0x
Capital
Tier 1 Leverage Ratio9.32%9.37%9.53%9.85%10.20%+87 bps
Total Risk-Based Capital14.23%13.93%14.31%15.09%16.23%+200 bps
Equity / Assets7.78%8.22%8.58%8.61%9.15%+137 bps
Liquidity & Funding
Loans / Deposits86.61%90.36%90.51%81.50%79.92%-669 bps
Liquid Assets / Assets1.18%1.15%0.67%4.52%6.73%+555 bps
CRE / Total Capitaln/a324%320%307%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

Incommons Bank, National Association

Mexia, TX · Cert 3342 · Peer group: banks under $1B in assets in TX (n=208-211) · Bi-Stone Bancshares Inc.

National charter · OCC · 6 branches

Q2 2026

$277.6MAssets
$196.4MLoans
$245.8MDeposits
$25.4MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 88% of banks under $1B in assets in TX (rank 26 of 211).
  • Widest gap: equity / assets trails 78% of banks under $1B in assets in TX (rank 165 of 211).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.60%

Rank 57 of 211

Net Interest Margin

4.30%

Rank 54 of 211

Efficiency Ratio

60.31%

Rank 88 of 211

Equity / Assets

9.15%

Rank 165 of 211

Non-interest income vs. expense

$1.8M$8.3MINCOMEEXPENSE
Unfavorable gap of $6.5M · efficiency ratio beats 59% of banks under $1B in assets in TX
Bank 60.31%Peer median 64.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.60%0.87%1.20%1.65%Beats 73%57 / 211
Return on Equity17.45%7.52%11.67%14.58%Beats 88%26 / 211
Net Interest Margin4.30%3.28%3.82%4.31%Beats 74%54 / 211
Efficiency Ratio60.31%53.01%64.18%73.65%Beats 59%88 / 211
Asset Quality
Nonperforming Loans / Loans0.41%0.01%0.30%1.10%Beats 44%117 / 208
Net Charge-Offs / Loans0.02%0.00%0.01%0.06%Beats 41%123 / 208
Capital
Tier 1 Capital Ratio15.01%11.72%14.45%19.57%Beats 54%97 / 211
Total Risk-Based Capital Ratio16.23%11.94%14.78%20.30%Beats 58%88 / 211
Equity / Assets9.15%9.41%11.06%12.94%Beats 22%165 / 211
Liquidity & Funding
Loans / Deposits79.92%45.39%66.56%82.03%71st pctl60 / 208
Loans / Assets70.75%39.13%56.90%70.46%76th pctl51 / 211
Brokered Deposits / Depositsn/aNot reported for this institution