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Community First Bank

Menahga, MN · Cert 5197 · Menahga Bancshares Inc.

State charter, non-member · FDIC · 2 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 MN3

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 MN (n=111 to 113). 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

52

Q2 2024Q2 2026peer median (50)

Asset Quality

46

Q2 2024Q2 2026peer median (50)

Profitability

61

Q2 2024Q2 2026peer median (50)

Liquidity

46

Q2 2024Q2 2026peer median

Efficiency

69

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

Community First Bank

Menahga, MN · Cert 5197 · Menahga Bancshares Inc.

State charter, non-member · FDIC · 2 branches

Q2 2026

$126.5MAssets
$66.5MLoans
$108.4MDeposits
$16.0MEquity
Loan mix
56%RE $34.2M37%C&I $22.5M8%Consumer $4.8MQ2 2025Q2 2026
Deposit mix
81%Interest-bearing $88.3M19%Noninterest $20.2MQ2 2025Q2 2026

NIM

4.58%Q2 ’244.89%Q2 ’255.24%Q2 ’26+15%+15%

Non-interest income vs. expense

2.39%Q2 ’242.33%Q2 ’252.52%Q2 ’26-7%+15%

Executive Summary

  • Earnings: ROA of 1.53%, up 23 bps year over year; NIM at 3.83%.
  • Asset quality: problem loans at 0.28% of loans (-112 bps YoY), with net recoveries of 0.18%.
  • Capital: tier 1 leverage ratio of 12.84%, up 12 bps from a year ago.
  • Funding: loans stand at 61.31% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.53%+23 bps YoY

Net Interest Margin (YTD, annualized)

3.83%+50 bps YoY

Efficiency Ratio (YTD, annualized)

56.04%-159 bps YoY

Tier 1 Leverage Ratio

12.84%+12 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.30%1.33%1.29%1.65%1.53%+23 bps
Return on Equity11.25%11.26%10.87%13.43%12.35%+110 bps
Net Interest Margin3.33%3.43%3.42%3.77%3.83%+50 bps
Efficiency Ratio57.63%58.16%60.12%52.68%56.04%-159 bps
Non-Interest Burden1.59%1.70%1.78%1.61%1.83%+24 bps
Growth
Asset Growth (YoY)6.90%4.57%4.20%5.27%1.92%-498 bps
Loan Growth (YoY)-2.93%2.55%-1.56%-0.61%-1.45%+149 bps
Deposit Growth (YoY)5.66%4.53%3.55%5.56%2.11%-355 bps
Asset Quality
Nonperforming Loans / Loans1.41%1.17%0.90%0.18%0.28%-112 bps
Net Charge-Offs / Loans0.00%0.00%0.16%-0.50%-0.18%-18 bps
Allowance / Loans1.39%1.35%1.23%1.41%1.38%-2 bps
Allowance Coverage of NPLs1.0x1.2x1.4x7.9x4.9x+3.9x
Capital
Tier 1 Leverage Ratio12.72%12.82%12.09%12.79%12.84%+12 bps
Total Risk-Based Capital12.72%12.82%12.09%12.79%12.84%+12 bps
Equity / Assets11.98%12.34%12.23%12.36%12.64%+66 bps
Liquidity & Funding
Loans / Deposits63.52%64.15%63.08%60.42%61.31%-221 bps
Liquid Assets / Assets4.73%4.84%5.47%5.61%6.00%+127 bps
CRE / Total Capitaln/a83.47%76.02%65.31%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

Community First Bank

Menahga, MN · Cert 5197 · Peer group: banks under $1B in assets in MN (n=111-113) · Menahga Bancshares Inc.

State charter, non-member · FDIC · 2 branches

Q2 2026

$126.5MAssets
$66.5MLoans
$108.4MDeposits
$16.0MEquity

Executive Summary

  • Strongest standing: equity / assets outperforms 79% of banks under $1B in assets in MN (rank 24 of 113).
  • Widest gap: net charge-offs / loans trails 72% of banks under $1B in assets in MN (rank 81 of 111).
  • Overall: at or above the peer median on 5 of 9 directional measures.

Return on Assets

1.53%

Rank 25 of 113

Net Interest Margin

3.83%

Rank 61 of 113

Efficiency Ratio

56.04%

Rank 36 of 113

Equity / Assets

12.64%

Rank 24 of 113

Non-interest income vs. expense

$0.9M$3.2MINCOMEEXPENSE
Unfavorable gap of $2.3M · efficiency ratio beats 69% of banks under $1B in assets in MN
Bank 56.04%Peer median 61.5%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.53%0.87%1.20%1.41%Beats 78%25 / 113
Return on Equity12.09%8.92%11.27%13.99%Beats 58%48 / 113
Net Interest Margin3.83%3.42%3.88%4.31%Beats 46%61 / 113
Efficiency Ratio56.04%54.13%61.48%69.86%Beats 69%36 / 113
Asset Quality
Nonperforming Loans / Loans0.28%0.09%0.58%1.82%Beats 63%42 / 111
Net Charge-Offs / Loans0.03%n/a0.00%0.04%Beats 28%81 / 111
Capital
Tier 1 Capital Ratio12.84%11.53%13.31%18.13%Beats 44%63 / 113
Total Risk-Based Capital Ratio12.84%12.12%14.43%19.39%Beats 33%76 / 113
Equity / Assets12.64%8.52%10.10%11.94%Beats 79%24 / 113
Liquidity & Funding
Loans / Deposits61.31%62.08%77.32%88.06%22nd pctl87 / 111
Loans / Assets52.55%55.01%66.35%75.50%21st pctl89 / 113
Brokered Deposits / Depositsn/aNot reported for this institution