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First Bank and Trust Company

Minden, NE · Cert 5438 · First of Minden Financial Corp.

State charter, Fed member · FED · 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 NE3

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 NE (n=83). 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

69

Q2 2024Q2 2026peer median (50)

Asset Quality

64

Q2 2024Q2 2026peer median (50)

Profitability

21

Q2 2024Q2 2026peer median (50)

Liquidity

40

Q2 2024Q2 2026peer median

Efficiency

20

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 Bank and Trust Company

Minden, NE · Cert 5438 · First of Minden Financial Corp.

State charter, Fed member · FED · 1 branch

Q2 2026

$91.2MAssets
$44.1MLoans
$66.3MDeposits
$9.3MEquity
Loan mix
84%RE $31.7M10%C&I $3.6M6%Consumer $2.4MQ3 2024Q2 2026
Deposit mix
82%Interest-bearing $54.1M18%Noninterest $12.2MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 0.81%, up 1 bps year over year; NIM at 3.25%.
  • Asset quality: problem loans at 0.00% of loans (-78 bps YoY), with net recoveries of 0.01%.
  • Capital: tier 1 leverage ratio of 10.55%, up 75 bps from a year ago.
  • Funding: loans stand at 66.47% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.81%+1 bps YoY

Net Interest Margin (YTD, annualized)

3.25%+28 bps YoY

Efficiency Ratio (YTD, annualized)

69.89%-377 bps YoY

Tier 1 Leverage Ratio

10.55%+75 bps YoY

NIM

4.24%Q2 ’244.71%Q2 ’254.80%Q2 ’26+22%+9%

Non-interest income vs. expense

2.34%Q2 ’242.46%Q2 ’252.56%Q2 ’26+14%+3%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.54%0.39%0.89%0.80%0.86%0.74%0.77%0.81%+1 bps
Return on Equity7.10%5.08%10.78%9.31%9.67%8.04%7.82%8.11%-120 bps
Net Interest Margin2.46%2.58%2.94%2.98%3.12%3.15%3.23%3.25%+28 bps
Efficiency Ratio79.81%82.10%72.17%73.66%72.35%76.27%69.47%69.89%-377 bps
Non-Interest Burden1.88%2.04%2.00%2.10%2.15%2.30%2.12%2.15%+5 bps
Growth
Asset Growth (YoY)1.71%-0.59%-0.35%-2.70%-2.86%-2.64%-4.25%-4.36%-166 bps
Loan Growth (YoY)4.60%0.74%1.56%-3.67%-6.32%-2.99%-9.23%-11.22%-754 bps
Deposit Growth (YoY)-2.20%-2.42%-3.76%-8.80%-4.20%-6.33%-6.53%-3.27%+553 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.48%0.50%0.78%1.27%2.70%1.90%0.00%-78 bps
Net Charge-Offs / Loans-0.03%-0.03%-0.02%-0.03%-0.03%-0.03%0.02%-0.01%+2 bps
Allowance / Loans1.37%1.45%1.51%1.49%1.50%1.52%1.69%1.70%+21 bps
Allowance Coverage of NPLsn/a3.0x3.0x1.9x1.2x0.6x0.9xn/an/a
Capital
Tier 1 Leverage Ratio9.51%9.52%9.61%9.80%10.48%10.51%10.27%10.55%+75 bps
Total Risk-Based Capital18.04%18.40%19.66%19.33%19.96%19.69%21.58%21.80%+248 bps
Equity / Assets8.58%8.03%8.54%9.15%10.00%10.07%9.64%10.17%+102 bps
Liquidity & Funding
Loans / Deposits75.97%68.33%66.34%72.42%74.29%70.77%64.42%66.47%-595 bps
Liquid Assets / Assets0.88%1.82%3.38%0.78%0.52%0.52%2.28%1.06%+28 bps
CRE / Total Capitaln/an/an/an/a55.60%60.15%51.80%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 Bank and Trust Company

Minden, NE · Cert 5438 · Peer group: banks under $1B in assets in NE (n=83) · First of Minden Financial Corp.

State charter, Fed member · FED · 1 branch

Q2 2026

$91.2MAssets
$44.1MLoans
$66.3MDeposits
$9.3MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in NE (rank 19 of 83).
  • Widest gap: return on assets trails 86% of banks under $1B in assets in NE (rank 71 of 83).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.82%

Rank 71 of 83

Net Interest Margin

3.25%

Rank 63 of 83

Efficiency Ratio

69.89%

Rank 67 of 83

Equity / Assets

10.17%

Rank 58 of 83

Non-interest income vs. expense

$0.4M$2.4MINCOMEEXPENSE
Unfavorable gap of $2.0M · efficiency ratio beats 20% of banks under $1B in assets in NE
Bank 69.89%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.82%0.93%1.20%1.51%Beats 14%71 / 83
Return on Equity8.04%8.04%10.34%13.11%Beats 24%63 / 83
Net Interest Margin3.25%3.25%3.62%4.02%Beats 24%63 / 83
Efficiency Ratio69.89%51.13%59.95%67.19%Beats 20%67 / 83
Asset Quality
Nonperforming Loans / Loans0.00%0.00%0.19%0.96%Beats 100%19 / 83
Net Charge-Offs / Loans0.01%n/a0.00%0.02%Beats 28%61 / 83
Capital
Tier 1 Capital Ratio20.55%10.94%13.24%16.62%Beats 88%10 / 83
Total Risk-Based Capital Ratio21.80%11.04%13.54%17.63%Beats 89%9 / 83
Equity / Assets10.17%9.90%11.31%13.84%Beats 30%58 / 83
Liquidity & Funding
Loans / Deposits66.47%71.97%83.15%92.22%20th pctl66 / 83
Loans / Assets48.34%57.96%69.15%77.64%11th pctl74 / 83
Brokered Deposits / Depositsn/aNot reported for this institution