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Community State Bank

Lamar, CO · Cert 58732 · Community State Bankshares 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 assets3

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 (n=570 to 617). 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

59

Q2 2024Q2 2026peer median (50)

Asset Quality

34

Q2 2024Q2 2026peer median (50)

Profitability

76

Q2 2024Q2 2026peer median (50)

Liquidity

24

Q2 2024Q2 2026peer median

Efficiency

95

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 State Bank

Lamar, CO · Cert 58732 · Community State Bankshares Inc.

State charter, non-member · FDIC · 2 branches

Q2 2026

$208.1MAssets
$172.3MLoans
$177.6MDeposits
$25.8MEquity
Loan mix
66%RE $68.4M27%C&I $28.2M7%Consumer $7.2MQ2 2025Q2 2026
Deposit mix
81%Interest-bearing $143.1M19%Noninterest $34.5MQ2 2025Q2 2026

NIM

6.42%Q2 ’246.49%Q2 ’256.40%Q2 ’26-1%0%

Non-interest income vs. expense

1.93%Q2 ’241.86%Q2 ’251.97%Q2 ’26-4%+7%

Executive Summary

  • Earnings: ROA of 1.54%, down 19 bps year over year; NIM at 4.17%.
  • Asset quality: problem loans at 0.90% of loans (-18 bps YoY), with net charge-offs at 0.02%.
  • Capital: tier 1 leverage ratio of 12.54%, down 2 bps from a year ago.
  • Funding: loans stand at 97.02% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.54%-19 bps YoY

Net Interest Margin (YTD, annualized)

4.17%-2 bps YoY

Efficiency Ratio (YTD, annualized)

44.71%+269 bps YoY

Tier 1 Leverage Ratio

12.54%-2 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.73%1.72%1.68%1.46%1.54%-19 bps
Return on Equity14.11%13.94%13.41%11.76%12.38%-173 bps
Net Interest Margin4.19%4.13%4.14%4.18%4.17%-2 bps
Efficiency Ratio42.02%41.92%43.32%46.19%44.71%+269 bps
Non-Interest Burden1.63%1.60%1.67%1.81%1.74%+11 bps
Growth
Asset Growth (YoY)15.96%14.50%5.00%9.56%5.11%-1,085 bps
Loan Growth (YoY)14.45%9.83%4.94%11.30%11.05%-341 bps
Deposit Growth (YoY)21.54%16.37%5.62%9.86%2.75%-1,878 bps
Asset Quality
Nonperforming Loans / Loans1.08%1.01%0.90%0.79%0.90%-18 bps
Net Charge-Offs / Loans0.38%0.24%0.24%0.04%0.02%-36 bps
Allowance / Loans2.33%2.46%2.48%2.57%2.61%+28 bps
Allowance Coverage of NPLs2.2x2.4x2.8x3.2x2.9x+0.7x
Capital
Tier 1 Leverage Ratio12.56%12.65%13.00%12.26%12.54%-2 bps
Total Risk-Based Capital15.53%15.98%16.37%15.15%15.42%-11 bps
Equity / Assets12.23%12.56%13.26%11.65%12.38%+15 bps
Liquidity & Funding
Loans / Deposits89.77%89.28%94.26%88.55%97.02%+725 bps
Liquid Assets / Assets1.23%1.08%1.09%1.26%1.29%+6 bps
CRE / Total Capitaln/a90.17%88.43%96.92%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 State Bank

Lamar, CO · Cert 58732 · Peer group: banks under $1B in assets (n=570-617) · Community State Bankshares Inc.

State charter, non-member · FDIC · 2 branches

Q2 2026

$208.1MAssets
$172.3MLoans
$177.6MDeposits
$25.8MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 95% of banks under $1B in assets (rank 34 of 617).
  • Widest gap: net charge-offs / loans trails 66% of banks under $1B in assets (rank 378 of 570).
  • Overall: at or above the peer median on 7 of 9 directional measures.

Return on Assets

1.53%

Rank 138 of 617

Net Interest Margin

4.17%

Rank 117 of 617

Efficiency Ratio

44.71%

Rank 34 of 617

Equity / Assets

12.38%

Rank 200 of 617

Non-interest income vs. expense

$0.5M$4.1MINCOMEEXPENSE
Unfavorable gap of $3.6M · efficiency ratio beats 95% of banks under $1B in assets
Bank 44.71%Peer median 67.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.53%0.60%1.01%1.45%Beats 78%138 / 617
Return on Equity12.33%5.30%9.43%13.30%Beats 69%189 / 617
Net Interest Margin4.17%3.04%3.54%4.05%Beats 81%117 / 617
Efficiency Ratio44.71%58.03%67.76%79.08%Beats 95%34 / 617
Asset Quality
Nonperforming Loans / Loans0.90%0.09%0.47%1.27%Beats 34%380 / 570
Net Charge-Offs / Loans0.03%n/a0.01%0.06%Beats 34%378 / 570
Capital
Tier 1 Capital Ratio14.16%11.18%13.83%18.55%Beats 53%291 / 617
Total Risk-Based Capital Ratio15.42%11.56%14.39%19.39%Beats 57%265 / 617
Equity / Assets12.38%9.03%10.55%13.63%Beats 68%200 / 617
Liquidity & Funding
Loans / Deposits97.02%64.77%79.70%93.06%82nd pctl103 / 582
Loans / Assets82.80%51.70%67.18%77.51%88th pctl76 / 617
Brokered Deposits / Depositsn/aNot reported for this institution