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Hardin County Savings Bank

Eldora, IA · Cert 5817 · Hardin County Bcorp

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 IA3

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 IA (n=134 to 135). 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

33

Q2 2024Q2 2026peer median (50)

Asset Quality

23

Q2 2024Q2 2026peer median (50)

Profitability

44

Q2 2024Q2 2026peer median (50)

Liquidity

84

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

Hardin County Savings Bank

Eldora, IA · Cert 5817 · Hardin County Bcorp

State charter, non-member · FDIC · 2 branches

Q2 2026

$402.3MAssets
$249.7MLoans
$324.4MDeposits
$24.5MEquity
Loan mix
86%RE $190.0M9%C&I $19.3M5%Consumer $10.9MQ3 2024Q2 2026
Deposit mix
87%Interest-bearing $282.8M13%Noninterest $41.7MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 0.96%, up 6 bps year over year; NIM at 2.76%.
  • Asset quality: problem loans at 1.25% of loans (-6 bps YoY), with net charge-offs at 0.09%.
  • Capital: tier 1 leverage ratio of 9.79%, unchanged from a year ago.
  • Funding: loans stand at 76.98% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

0.96%+6 bps YoY

Net Interest Margin (YTD, annualized)

2.76%+13 bps YoY

Efficiency Ratio (YTD, annualized)

54.25%-174 bps YoY

Tier 1 Leverage Ratio

9.79%0 bps YoY

NIM

4.97%Q2 ’245.18%Q2 ’255.29%Q2 ’26+8%+5%

Non-interest income vs. expense

1.53%Q2 ’241.60%Q2 ’251.61%Q2 ’26+7%+2%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.87%0.87%0.92%0.89%0.86%0.87%0.93%0.96%+6 bps
Return on Equity15.46%15.48%17.48%18.43%17.99%17.73%17.61%17.21%-122 bps
Net Interest Margin2.43%2.44%2.64%2.63%2.53%2.54%2.70%2.76%+13 bps
Efficiency Ratio58.04%57.66%55.31%55.99%56.89%56.60%56.26%54.25%-174 bps
Non-Interest Burden1.31%1.31%1.35%1.37%1.35%1.35%1.42%1.40%+2 bps
Growth
Asset Growth (YoY)4.23%2.12%2.21%11.41%17.25%14.51%13.20%6.17%-525 bps
Loan Growth (YoY)7.09%5.95%11.83%18.63%20.16%23.82%18.84%12.30%-633 bps
Deposit Growth (YoY)2.75%3.81%6.80%14.83%20.36%11.56%8.48%0.86%-1,397 bps
Asset Quality
Nonperforming Loans / Loans1.49%1.40%1.37%1.31%1.25%1.15%1.31%1.25%-6 bps
Net Charge-Offs / Loans0.62%0.46%-0.02%0.02%0.02%0.01%-0.01%0.09%+7 bps
Allowance / Loans0.62%0.62%0.66%0.67%0.68%0.67%0.72%0.75%+8 bps
Allowance Coverage of NPLs0.4x0.4x0.5x0.5x0.5x0.6x0.6x0.6x+0.1x
Capital
Tier 1 Leverage Ratio10.03%9.98%10.08%9.79%9.38%9.62%9.63%9.79%0 bps
Total Risk-Based Capital14.53%13.89%14.16%13.71%13.54%13.49%13.96%14.06%+35 bps
Equity / Assets5.70%5.49%5.02%4.11%4.57%5.34%5.27%6.09%+199 bps
Liquidity & Funding
Loans / Deposits66.41%70.34%67.69%69.13%66.30%78.07%74.16%76.98%+784 bps
Liquid Assets / Assets13.67%13.63%13.44%12.67%11.76%12.01%11.99%12.03%-65 bps
CRE / Total Capitaln/an/an/an/a181.15%206%208%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

Hardin County Savings Bank

Eldora, IA · Cert 5817 · Peer group: banks under $1B in assets in IA (n=134-135) · Hardin County Bcorp

State charter, non-member · FDIC · 2 branches

Q2 2026

$402.3MAssets
$249.7MLoans
$324.4MDeposits
$24.5MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 89% of banks under $1B in assets in IA (rank 15 of 135).
  • Widest gap: equity / assets trails 100% of banks under $1B in assets in IA (rank 135 of 135).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.96%

Rank 97 of 135

Net Interest Margin

2.76%

Rank 115 of 135

Efficiency Ratio

54.25%

Rank 57 of 135

Equity / Assets

6.09%

Rank 135 of 135

Non-interest income vs. expense

$0.9M$6.4MINCOMEEXPENSE
Unfavorable gap of $5.6M · efficiency ratio beats 59% of banks under $1B in assets in IA
Bank 54.25%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets0.96%0.92%1.19%1.47%Beats 28%97 / 135
Return on Equity15.73%7.99%10.26%13.14%Beats 89%15 / 135
Net Interest Margin2.76%2.95%3.41%3.73%Beats 15%115 / 135
Efficiency Ratio54.25%50.61%57.35%63.29%Beats 59%57 / 135
Asset Quality
Nonperforming Loans / Loans1.25%0.03%0.51%1.26%Beats 26%100 / 134
Net Charge-Offs / Loans0.05%n/a0.01%0.03%Beats 19%109 / 134
Capital
Tier 1 Capital Ratio13.38%11.23%13.31%15.45%Beats 50%67 / 135
Total Risk-Based Capital Ratio14.06%11.61%14.06%16.47%Beats 50%68 / 135
Equity / Assets6.09%9.87%11.05%13.07%Beats 0%135 / 135
Liquidity & Funding
Loans / Deposits76.98%68.54%81.55%91.24%40th pctl81 / 134
Loans / Assets62.08%57.61%68.06%76.23%33rd pctl90 / 135
Brokered Deposits / Depositsn/aNot reported for this institution