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Lincoln State Bank

Hankinson, ND · Cert 8390 · Lincoln Holding Co.

State charter, non-member · FDIC · 3 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=581 to 629). 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

10

Q2 2024Q2 2026peer median (50)

Asset Quality

85

Q2 2024Q2 2026peer median (50)

Profitability

47

Q2 2024Q2 2026peer median (50)

Liquidity

34

Q2 2024Q2 2026peer median

Efficiency

41

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

Lincoln State Bank

Hankinson, ND · Cert 8390 · Lincoln Holding Co.

State charter, non-member · FDIC · 3 branches

Q2 2026

$125.1MAssets
$66.7MLoans
$111.9MDeposits
$9.3MEquity
Loan mix
76%RE $33.4M16%C&I $6.9M8%Consumer $3.6MQ2 2025Q2 2026
Deposit mix
74%Interest-bearing $83.0M26%Noninterest $29.0MQ2 2025Q2 2026

NIM

4.08%Q2 ’244.40%Q2 ’254.56%Q2 ’26+18%+5%

Non-interest income vs. expense

2.48%Q2 ’242.41%Q2 ’252.57%Q2 ’26-4%+11%

Executive Summary

  • Earnings: ROA of 0.84%, unchanged from a year ago; NIM at 3.36%.
  • Asset quality: problem loans at 0.15% of loans (-63 bps YoY), with net recoveries of 0.05%.
  • Capital: tier 1 leverage ratio of 10.01%, up 22 bps from a year ago.
  • Funding: loans stand at 59.59% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.84%0 bps YoY

Net Interest Margin (YTD, annualized)

3.36%+17 bps YoY

Efficiency Ratio (YTD, annualized)

70.49%+247 bps YoY

Tier 1 Leverage Ratio

10.01%+22 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.84%0.81%0.81%0.80%0.84%0 bps
Return on Equity14.20%13.10%12.75%10.92%11.39%-282 bps
Net Interest Margin3.18%3.17%3.12%3.28%3.36%+17 bps
Efficiency Ratio68.02%68.57%68.79%71.02%70.49%+247 bps
Non-Interest Burden2.09%2.10%2.07%2.27%2.31%+23 bps
Growth
Asset Growth (YoY)2.91%8.49%6.93%4.81%9.95%+704 bps
Loan Growth (YoY)0.90%6.27%6.24%2.62%4.06%+316 bps
Deposit Growth (YoY)7.35%3.85%-1.89%2.54%9.30%+196 bps
Asset Quality
Nonperforming Loans / Loans0.78%0.59%0.27%0.17%0.15%-63 bps
Net Charge-Offs / Loans0.19%0.17%0.12%-0.08%-0.05%-25 bps
Allowance / Loans1.49%1.39%1.36%1.54%1.49%0 bps
Allowance Coverage of NPLs1.9x2.3x5.1x9.2x10.0x+8.1x
Capital
Tier 1 Leverage Ratio9.79%9.85%9.68%9.96%10.01%+22 bps
Total Risk-Based Capital9.79%9.85%9.68%9.96%10.01%+22 bps
Equity / Assets6.43%6.96%7.22%7.44%7.45%+102 bps
Liquidity & Funding
Loans / Deposits62.59%66.37%67.38%57.38%59.59%-300 bps
Liquid Assets / Assets0.92%1.94%1.38%6.33%4.75%+383 bps
CRE / Total Capitaln/a69.89%75.28%71.46%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

Lincoln State Bank

Hankinson, ND · Cert 8390 · Peer group: banks under $1B in assets (n=581-629) · Lincoln Holding Co.

State charter, non-member · FDIC · 3 branches

Q2 2026

$125.1MAssets
$66.7MLoans
$111.9MDeposits
$9.3MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets (rank 158 of 581).
  • Widest gap: equity / assets trails 93% of banks under $1B in assets (rank 583 of 629).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.84%

Rank 398 of 629

Net Interest Margin

3.36%

Rank 373 of 629

Efficiency Ratio

71.18%

Rank 369 of 629

Equity / Assets

7.45%

Rank 583 of 629

Non-interest income vs. expense

$0.3M$3.3MINCOMEEXPENSE
Unfavorable gap of $3.0M · efficiency ratio beats 41% of banks under $1B in assets
Bank 71.18%Peer median 67.8%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.84%0.60%1.01%1.45%Beats 37%398 / 629
Return on Equity11.30%5.38%9.30%13.28%Beats 62%236 / 629
Net Interest Margin3.36%3.03%3.54%4.05%Beats 41%373 / 629
Efficiency Ratio71.18%58.35%67.79%79.08%Beats 41%369 / 629
Asset Quality
Nonperforming Loans / Loans0.15%0.09%0.46%1.20%Beats 70%178 / 581
Net Charge-Offs / Loans0.00%n/a0.01%0.06%Beats 100%158 / 581
Capital
Tier 1 Capital Ratio10.01%11.24%13.84%18.77%Beats 11%557 / 629
Total Risk-Based Capital Ratio10.01%11.58%14.43%19.66%Beats 11%562 / 629
Equity / Assets7.45%9.09%10.65%13.80%Beats 7%583 / 629
Liquidity & Funding
Loans / Deposits59.59%67.24%80.90%93.48%17th pctl491 / 594
Loans / Assets53.31%53.31%67.71%78.15%25th pctl473 / 629
Brokered Deposits / Depositsn/aNot reported for this institution