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Farmers Trust & Savings Bank

Earling, IA · Cert 8510 · J Carl H Bcorp

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 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

40

Q2 2024Q2 2026peer median (50)

Asset Quality

81

Q2 2024Q2 2026peer median (50)

Profitability

78

Q2 2024Q2 2026peer median (50)

Liquidity

67

Q2 2024Q2 2026peer median

Efficiency

70

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

Farmers Trust & Savings Bank

Earling, IA · Cert 8510 · J Carl H Bcorp

State charter, non-member · FDIC · 3 branches

Q2 2026

$148.1MAssets
$97.3MLoans
$134.5MDeposits
$13.2MEquity
Loan mix
82%RE $57.0M15%C&I $10.5M3%Consumer $2.0MQ2 2025Q2 2026
Deposit mix
79%Interest-bearing $106.2M21%Noninterest $28.3MQ2 2025Q2 2026

NIM

4.48%Q2 ’244.86%Q2 ’255.09%Q2 ’26+21%+14%

Non-interest income vs. expense

1.96%Q2 ’242.02%Q2 ’252.05%Q2 ’26+8%+4%

Market Position · Omaha, NE-IA · 2026 SOD (annual) · 0.1% share · #55 of 77 inst. · $0.1B of $42.7B

11.9% Shelby
13.4% Harrison

Executive Summary

  • Earnings: ROA of 1.45%, up 29 bps year over year; NIM at 3.73%.
  • Asset quality: problem loans at 0.00% of loans (-47 bps YoY), with net recoveries of 0.01%.
  • Capital: tier 1 leverage ratio of 9.00%, up 6 bps from a year ago.
  • Funding: loans stand at 72.36% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.45%+29 bps YoY

Net Interest Margin (YTD, annualized)

3.73%+46 bps YoY

Efficiency Ratio (YTD, annualized)

52.05%-528 bps YoY

Tier 1 Leverage Ratio

9.00%+6 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.16%1.26%1.28%1.37%1.45%+29 bps
Return on Equity14.04%14.80%14.78%15.03%16.02%+198 bps
Net Interest Margin3.26%3.42%3.49%3.67%3.73%+46 bps
Efficiency Ratio57.33%55.29%54.80%53.95%52.05%-528 bps
Non-Interest Burden1.76%1.77%1.80%1.88%1.84%+7 bps
Growth
Asset Growth (YoY)3.13%1.64%0.10%3.86%1.51%-161 bps
Loan Growth (YoY)4.55%6.36%6.67%10.27%11.43%+688 bps
Deposit Growth (YoY)3.31%0.40%-0.46%3.09%1.04%-227 bps
Asset Quality
Nonperforming Loans / Loans0.47%0.05%0.05%0.00%0.00%-47 bps
Net Charge-Offs / Loans-0.01%-0.01%-0.01%-0.01%-0.01%0 bps
Allowance / Loans1.04%1.01%1.02%1.04%1.04%+1 bps
Allowance Coverage of NPLs2.2x21.0x20.3xn/an/an/a
Capital
Tier 1 Leverage Ratio8.94%9.26%9.38%9.09%9.00%+6 bps
Total Risk-Based Capital14.14%14.76%14.82%14.81%14.32%+18 bps
Equity / Assets8.47%9.34%9.29%9.01%8.90%+43 bps
Liquidity & Funding
Loans / Deposits65.62%72.85%72.31%69.38%72.36%+675 bps
Liquid Assets / Assets11.84%5.61%6.96%10.88%7.16%-468 bps
CRE / Total Capitaln/a62.92%64.51%63.56%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

Farmers Trust & Savings Bank

Earling, IA · Cert 8510 · Peer group: banks under $1B in assets in IA (n=134-135) · J Carl H Bcorp

State charter, non-member · FDIC · 3 branches

Q2 2026

$148.1MAssets
$97.3MLoans
$134.5MDeposits
$13.2MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 100% of banks under $1B in assets in IA (rank 21 of 134).
  • Widest gap: equity / assets trails 86% of banks under $1B in assets in IA (rank 116 of 135).
  • Overall: at or above the peer median on 8 of 9 directional measures.

Return on Assets

1.44%

Rank 42 of 135

Net Interest Margin

3.73%

Rank 34 of 135

Efficiency Ratio

52.05%

Rank 42 of 135

Equity / Assets

8.90%

Rank 116 of 135

Non-interest income vs. expense

$0.3M$3.1MINCOMEEXPENSE
Unfavorable gap of $2.8M · efficiency ratio beats 70% of banks under $1B in assets in IA
Bank 52.05%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.44%0.92%1.19%1.47%Beats 69%42 / 135
Return on Equity16.23%7.99%10.26%13.14%Beats 90%13 / 135
Net Interest Margin3.73%2.95%3.41%3.73%Beats 75%34 / 135
Efficiency Ratio52.05%50.61%57.35%63.29%Beats 70%42 / 135
Asset Quality
Nonperforming Loans / Loans0.00%0.03%0.51%1.26%Beats 100%21 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 61%53 / 134
Capital
Tier 1 Capital Ratio13.31%11.23%13.31%15.45%Beats 50%68 / 135
Total Risk-Based Capital Ratio14.32%11.61%14.06%16.47%Beats 55%61 / 135
Equity / Assets8.90%9.87%11.05%13.07%Beats 14%116 / 135
Liquidity & Funding
Loans / Deposits72.36%68.54%81.55%91.24%31st pctl92 / 134
Loans / Assets65.72%57.61%68.06%76.23%45th pctl74 / 135
Brokered Deposits / Depositsn/aNot reported for this institution