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First National Bank

Rotan, TX · Cert 34455 · Rotan Bancshares Inc.

National charter · OCC · 1 branch

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

54

Q2 2024Q2 2026peer median (50)

Asset Quality

31

Q2 2024Q2 2026peer median (50)

Profitability

22

Q2 2024Q2 2026peer median (50)

Liquidity

40

Q2 2024Q2 2026peer median

Efficiency

16

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 National Bank

Rotan, TX · Cert 34455 · Rotan Bancshares Inc.

National charter · OCC · 1 branch

Q2 2026

$96.5MAssets
$40.5MLoans
$90.4MDeposits
$5.8MEquity
Loan mix
51%RE $8.9M35%C&I $6.2M14%Consumer $2.4MQ2 2025Q2 2026
Deposit mix
81%Interest-bearing $73.2M19%Noninterest $17.2MQ2 2025Q2 2026

NIM

4.74%Q2 ’244.61%Q2 ’254.37%Q2 ’26-5%+3%

Non-interest income vs. expense

2.87%Q2 ’242.68%Q2 ’252.60%Q2 ’26-5%-2%

Executive Summary

  • Earnings: ROA of 0.56%, down 3 bps year over year; NIM at 2.91%.
  • Asset quality: problem loans at 3.09% of loans (+292 bps YoY), with net recoveries of 0.31%.
  • Capital: tier 1 leverage ratio of 9.71%, down 40 bps from a year ago.
  • Funding: loans stand at 44.81% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.56%-3 bps YoY

Net Interest Margin (YTD, annualized)

2.91%+8 bps YoY

Efficiency Ratio (YTD, annualized)

79.50%-361 bps YoY

Tier 1 Leverage Ratio

9.71%-40 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.59%0.57%0.50%0.54%0.56%-3 bps
Return on Equity18.22%15.09%11.85%9.25%9.48%-875 bps
Net Interest Margin2.83%2.80%2.66%2.89%2.91%+8 bps
Efficiency Ratio83.11%79.78%81.85%79.98%79.50%-361 bps
Non-Interest Burden2.28%2.14%2.10%2.24%2.23%-5 bps
Growth
Asset Growth (YoY)-1.23%7.54%3.89%4.09%12.81%+1,403 bps
Loan Growth (YoY)-7.88%1.28%-0.28%-0.91%16.78%+2,466 bps
Deposit Growth (YoY)-2.74%6.56%2.58%1.21%10.78%+1,352 bps
Asset Quality
Nonperforming Loans / Loans0.17%2.31%2.14%3.40%3.09%+292 bps
Net Charge-Offs / Loans-0.16%-0.21%-0.18%-0.21%-0.31%-16 bps
Allowance / Loans2.43%2.32%2.10%2.33%2.30%-13 bps
Allowance Coverage of NPLs14.5x1.0x1.0x0.7x0.7x-13.8x
Capital
Tier 1 Leverage Ratio10.11%10.09%9.81%9.68%9.71%-40 bps
Total Risk-Based Capital23.63%23.09%21.40%21.30%22.79%-84 bps
Equity / Assets4.24%5.36%5.82%5.89%6.04%+181 bps
Liquidity & Funding
Loans / Deposits42.51%41.93%46.89%41.64%44.81%+230 bps
Liquid Assets / Assets0.31%0.31%0.59%0.61%0.32%+1 bps
CRE / Total Capitaln/a32.28%35.09%39.16%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 National Bank

Rotan, TX · Cert 34455 · Peer group: banks under $1B in assets in TX (n=208-211) · Rotan Bancshares Inc.

National charter · OCC · 1 branch

Q2 2026

$96.5MAssets
$40.5MLoans
$90.4MDeposits
$5.8MEquity

Executive Summary

  • Strongest standing: total risk-based capital ratio outperforms 81% of banks under $1B in assets in TX (rank 40 of 211).
  • Widest gap: equity / assets trails 98% of banks under $1B in assets in TX (rank 207 of 211).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.56%

Rank 178 of 211

Net Interest Margin

2.91%

Rank 183 of 211

Efficiency Ratio

79.50%

Rank 179 of 211

Equity / Assets

6.04%

Rank 207 of 211

Non-interest income vs. expense

$0.4M$2.7MINCOMEEXPENSE
Unfavorable gap of $2.3M · efficiency ratio beats 16% of banks under $1B in assets in TX
Bank 79.50%Peer median 64.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.56%0.87%1.20%1.65%Beats 16%178 / 211
Return on Equity9.23%7.52%11.67%14.58%Beats 37%132 / 211
Net Interest Margin2.91%3.28%3.82%4.31%Beats 13%183 / 211
Efficiency Ratio79.50%53.01%64.18%73.65%Beats 16%179 / 211
Asset Quality
Nonperforming Loans / Loans3.09%0.01%0.30%1.10%Beats 4%200 / 208
Net Charge-Offs / Loans0.01%0.00%0.01%0.06%Beats 57%90 / 208
Capital
Tier 1 Capital Ratio21.53%11.72%14.45%19.57%Beats 80%42 / 211
Total Risk-Based Capital Ratio22.79%11.94%14.78%20.30%Beats 81%40 / 211
Equity / Assets6.04%9.41%11.06%12.94%Beats 2%207 / 211
Liquidity & Funding
Loans / Deposits44.81%45.39%66.56%82.03%24th pctl158 / 208
Loans / Assets41.98%39.13%56.90%70.46%27th pctl153 / 211
Brokered Deposits / Depositsn/aNot reported for this institution