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Hi-Land

Salt Lake City, UT · Charter 61453

NCUA · 1 branch

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, credit unions under $1B in assets in the Salt Lake City-Murray, UT area3

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

Credit unions under $1B in assets in the Salt Lake City-Murray, UT area (n=23 to 24). 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

88

Q2 2024Q2 2026peer median (50)

Asset Quality

83

Q2 2024Q2 2026peer median (50)

Profitability

3

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

12

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: NCUA 5300 Call Report, 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

Hi-Land

Salt Lake City, UT · Charter 61453

NCUA · 1 branch

Q2 2026

$37.9MAssets
$31.0MLoans
$27.6MShares
$10.2MNet Worth

NIM

NIM decomposition not available for credit unions

Non-interest income vs. expense

Non-interest trend not available for credit unions

Executive Summary

  • Earnings: ROA of -7.86%, down 743 bps year over year; NIM at 2.52%.
  • Asset quality: problem loans at 0.03% of loans (-7 bps YoY).
  • Capital: net worth / assets of 26.81%, down 59 bps from a year ago.
  • Funding: loans stand at 112.12% of shares as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

-7.86%-743 bps YoY

Net Interest Margin (YTD, annualized)

2.52%+18 bps YoY

Efficiency Ratio (YTD, annualized)

96.00%-1,317 bps YoY

Net Worth / Assets

26.81%-59 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets-0.43%-0.27%-0.09%-14.30%-7.86%-743 bps
Return on Equity-1.57%-0.94%-0.31%-52.63%-29.32%-2,775 bps
Net Interest Margin2.34%2.48%2.53%2.57%2.52%+18 bps
Efficiency Ratio109.16%105.65%100.15%109.39%96.00%-1,317 bps
Growth
Asset Growth (YoY)-22.23%-23.55%-20.03%-15.91%-10.40%+1,183 bps
Loan Growth (YoY)-12.64%-12.35%-9.51%-10.90%-10.48%+216 bps
Share Growth (YoY)-27.92%-29.79%-25.94%-17.74%-9.68%+1,824 bps
Asset Quality
Delinquent Loans / Loans0.10%0.00%0.00%0.05%0.03%-7 bps
Net Charge-Offs / Loansn/an/an/an/an/an/an/a
Allowance / Loans0.00%0.00%0.00%0.00%0.00%0 bps
Capital
Risk-Based Capital27.41%28.41%28.72%27.17%26.81%-59 bps
Net Worth / Assets27.41%28.41%28.72%27.17%26.81%-59 bps
Liquidity & Funding
Loans / Shares113.13%116.49%113.45%114.54%112.12%-101 bps
Liquid Assets / Assets0.00%0.00%0.00%0.00%0.00%0 bps

Source: NCUA 5300 Call Report, 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

Hi-Land

Salt Lake City, UT · Charter 61453 · Peer group: credit unions under $1B in assets in the Salt Lake City-Murray, UT area (n=23-24)

NCUA · 1 branch

Q2 2026

$37.9MAssets
$31.0MLoans
$27.6MShares
$10.2MNet Worth

Executive Summary

  • Strongest standing: tier 1 capital ratio outperforms 88% of credit unions under $1B in assets in the Salt Lake City-Murray, UT area (rank 3 of 24).
  • Widest gap: return on equity trails 100% of credit unions under $1B in assets in the Salt Lake City-Murray, UT area (rank 24 of 24).
  • Overall: at or above the peer median on 3 of 7 directional measures.

Return on Assets

-7.86%

Rank 24 of 24

Net Interest Margin

2.52%

Rank 22 of 24

Efficiency Ratio

96.10%

Rank 22 of 24

Equity / Assets

26.81%

Rank 3 of 24

MetricYour Credit UnionPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets-7.86%0.41%0.67%1.12%Beats 0%24 / 24
Return on Equity-29.33%2.16%5.02%6.69%Beats 0%24 / 24
Net Interest Margin2.52%3.10%3.61%4.01%Beats 8%22 / 24
Efficiency Ratio96.10%71.14%80.00%84.92%Beats 12%22 / 24
Asset Quality
Nonperforming Loans / Loans0.03%0.07%0.54%1.38%Beats 83%5 / 23
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio26.81%10.05%16.75%21.42%Beats 88%3 / 24
Total Risk-Based Capital Ration/aNot reported for this institution
Equity / Assets26.81%10.05%16.75%21.42%Beats 88%3 / 24
Liquidity & Funding
Loans / Deposits112.12%42.86%62.34%82.18%96th pctl1 / 23
Loans / Assets81.83%32.11%55.16%70.89%92nd pctl2 / 24
Brokered Deposits / Depositsn/aNot reported for this institution