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First National Bank of Osakis, The

Osakis, MN · Cert 5221 · Financial Services Lowry 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 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

24

Q2 2024Q2 2026peer median (50)

Asset Quality

74

Q2 2024Q2 2026peer median (50)

Profitability

30

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

22

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 of Osakis, The

Osakis, MN · Cert 5221 · Financial Services Lowry Inc.

National charter · OCC · 1 affiliate bank · 1 branch (2 in holding)

Q2 2026

$97.6MAssets
$82.0MLoans
$80.9MDeposits
$9.0MEquity
Loan mix
87%RE $63.0M10%C&I $7.0M3%Consumer $2.3MQ2 2025Q2 2026
Deposit mix
81%Interest-bearing $65.5M19%Noninterest $15.5MQ2 2025Q2 2026

NIM

4.71%Q2 ’245.16%Q2 ’255.51%Q2 ’26+24%+12%

Non-interest income vs. expense

2.44%Q2 ’242.63%Q2 ’252.81%Q2 ’26+8%+7%

Executive Summary

  • Earnings: ROA of 0.88%, up 16 bps year over year; NIM at 3.70%.
  • Asset quality: problem loans at 0.67% of loans (+24 bps YoY), with net recoveries of 0.02%.
  • Capital: tier 1 leverage ratio of 8.67%, up 6 bps from a year ago.
  • Funding: loans stand at 101.29% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.88%+16 bps YoY

Net Interest Margin (YTD, annualized)

3.70%+40 bps YoY

Efficiency Ratio (YTD, annualized)

70.82%-343 bps YoY

Tier 1 Leverage Ratio

8.67%+6 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.72%0.81%0.90%0.88%0.88%+16 bps
Return on Equity8.08%8.94%9.87%9.35%9.40%+132 bps
Net Interest Margin3.30%3.37%3.47%3.65%3.70%+40 bps
Efficiency Ratio74.25%72.01%69.70%71.20%70.82%-343 bps
Non-Interest Burden2.34%2.31%2.29%2.47%2.49%+15 bps
Growth
Asset Growth (YoY)3.50%1.95%1.97%2.97%3.02%-48 bps
Loan Growth (YoY)5.30%4.57%3.33%6.54%5.92%+62 bps
Deposit Growth (YoY)3.86%1.22%-1.15%4.46%6.06%+219 bps
Asset Quality
Nonperforming Loans / Loans0.43%0.43%0.60%0.41%0.67%+24 bps
Net Charge-Offs / Loans-0.01%-0.01%-0.01%0.00%-0.02%-1 bps
Allowance / Loans0.92%0.92%0.92%0.89%0.92%-1 bps
Allowance Coverage of NPLs2.1x2.2x1.5x2.2x1.4x-0.8x
Capital
Tier 1 Leverage Ratio8.61%8.68%8.79%8.96%8.67%+6 bps
Total Risk-Based Capital11.85%12.38%12.57%11.98%11.74%-11 bps
Equity / Assets8.93%9.34%9.46%9.42%9.25%+33 bps
Liquidity & Funding
Loans / Deposits101.43%100.82%99.88%100.93%101.29%-13 bps
Liquid Assets / Assets0.41%0.35%0.35%0.51%0.34%-6 bps
CRE / Total Capitaln/a260%262%259%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 of Osakis, The

Osakis, MN · Cert 5221 · Peer group: banks under $1B in assets in MN (n=111-113) · Financial Services Lowry Inc.

National charter · OCC · 1 affiliate bank · 1 branch (2 in holding)

Q2 2026

$97.6MAssets
$82.0MLoans
$80.9MDeposits
$9.0MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in MN (rank 36 of 111).
  • Widest gap: tier 1 capital ratio trails 86% of banks under $1B in assets in MN (rank 97 of 113).
  • Overall: at or above the peer median on 1 of 9 directional measures.

Return on Assets

0.87%

Rank 85 of 113

Net Interest Margin

3.70%

Rank 73 of 113

Efficiency Ratio

70.82%

Rank 89 of 113

Equity / Assets

9.25%

Rank 74 of 113

Non-interest income vs. expense

$0.3M$2.7MINCOMEEXPENSE
Unfavorable gap of $2.4M · efficiency ratio beats 22% of banks under $1B in assets in MN
Bank 70.82%Peer median 61.5%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.87%0.87%1.20%1.41%Beats 25%85 / 113
Return on Equity9.41%8.92%11.27%13.99%Beats 29%80 / 113
Net Interest Margin3.70%3.42%3.88%4.31%Beats 35%73 / 113
Efficiency Ratio70.82%54.13%61.48%69.86%Beats 22%89 / 113
Asset Quality
Nonperforming Loans / Loans0.67%0.09%0.58%1.82%Beats 47%60 / 111
Net Charge-Offs / Loans0.00%n/a0.00%0.04%Beats 100%36 / 111
Capital
Tier 1 Capital Ratio10.77%11.53%13.31%18.13%Beats 14%97 / 113
Total Risk-Based Capital Ratio11.74%12.12%14.43%19.39%Beats 22%88 / 113
Equity / Assets9.25%8.52%10.10%11.94%Beats 35%74 / 113
Liquidity & Funding
Loans / Deposits101.29%62.08%77.32%88.06%91st pctl10 / 111
Loans / Assets84.05%55.01%66.35%75.50%89th pctl12 / 113
Brokered Deposits / Depositsn/aNot reported for this institution