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Iowa State Savings Bank

Creston, IA · Cert 8751 · Ames National Corp.

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

58

Q2 2024Q2 2026peer median (50)

Asset Quality

58

Q2 2024Q2 2026peer median (50)

Profitability

69

Q2 2024Q2 2026peer median (50)

Liquidity

47

Q2 2024Q2 2026peer median

Efficiency

61

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

Iowa State Savings Bank

Creston, IA · Cert 8751 · Ames National Corp.

State charter, non-member · FDIC · 5 affiliate banks · 3 branches (19 in holding)

Q2 2026

$276.5MAssets
$164.2MLoans
$246.2MDeposits
$27.3MEquity
Loan mix
89%RE $107.7M8%C&I $9.4M3%Consumer $3.8MQ2 2025Q2 2026
Deposit mix
88%Interest-bearing $215.8M12%Noninterest $30.4MQ2 2025Q2 2026

NIM

4.26%Q2 ’244.41%Q2 ’254.63%Q2 ’26+3%+17%

Non-interest income vs. expense

2.16%Q2 ’241.90%Q2 ’252.07%Q2 ’26-11%+8%

Executive Summary

  • Earnings: ROA of 1.40%, up 25 bps year over year; NIM at 3.51%.
  • Asset quality: problem loans at 0.20% of loans (+19 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 9.40%, up 31 bps from a year ago.
  • Funding: loans stand at 66.68% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.40%+25 bps YoY

Net Interest Margin (YTD, annualized)

3.51%+52 bps YoY

Efficiency Ratio (YTD, annualized)

52.62%-361 bps YoY

Tier 1 Leverage Ratio

9.40%+31 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.15%1.06%1.03%1.46%1.40%+25 bps
Return on Equity12.75%11.63%11.16%15.38%14.56%+181 bps
Net Interest Margin2.99%3.05%3.14%3.41%3.51%+52 bps
Efficiency Ratio56.23%56.50%55.62%51.63%52.62%-361 bps
Non-Interest Burden1.58%1.62%1.64%1.59%1.71%+13 bps
Growth
Asset Growth (YoY)10.77%9.35%4.58%0.45%-2.73%-1,350 bps
Loan Growth (YoY)-2.34%-3.41%-0.74%-0.36%5.80%+815 bps
Deposit Growth (YoY)8.44%8.52%4.58%1.06%-0.66%-910 bps
Asset Quality
Nonperforming Loans / Loans0.01%0.44%0.21%0.21%0.20%+19 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.01%0.01%+1 bps
Allowance / Loans1.30%1.41%1.52%1.51%1.50%+20 bps
Allowance Coverage of NPLs183.7x3.2x7.4x7.3x7.5x-176.3x
Capital
Tier 1 Leverage Ratio9.09%9.17%9.27%9.32%9.40%+31 bps
Total Risk-Based Capital16.56%16.64%15.81%16.58%16.49%-7 bps
Equity / Assets9.19%9.49%9.61%9.36%9.87%+68 bps
Liquidity & Funding
Loans / Deposits62.61%62.63%66.35%62.97%66.68%+408 bps
Liquid Assets / Assets13.90%11.29%6.73%7.13%2.93%-1,097 bps
CRE / Total Capitaln/a57.99%58.74%62.98%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

Iowa State Savings Bank

Creston, IA · Cert 8751 · Peer group: banks under $1B in assets in IA (n=134-135) · Ames National Corp.

State charter, non-member · FDIC · 5 affiliate banks · 3 branches (19 in holding)

Q2 2026

$276.5MAssets
$164.2MLoans
$246.2MDeposits
$27.3MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 82% of banks under $1B in assets in IA (rank 24 of 135).
  • Widest gap: equity / assets trails 75% of banks under $1B in assets in IA (rank 101 of 135).
  • Overall: at or above the peer median on 8 of 9 directional measures.

Return on Assets

1.43%

Rank 47 of 135

Net Interest Margin

3.51%

Rank 54 of 135

Efficiency Ratio

53.94%

Rank 54 of 135

Equity / Assets

9.87%

Rank 101 of 135

Non-interest income vs. expense

$1.0M$5.9MINCOMEEXPENSE
Unfavorable gap of $4.9M · efficiency ratio beats 61% of banks under $1B in assets in IA
Bank 53.94%Peer median 57.4%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.43%0.92%1.19%1.47%Beats 65%47 / 135
Return on Equity14.46%7.99%10.26%13.14%Beats 82%24 / 135
Net Interest Margin3.51%2.95%3.41%3.73%Beats 60%54 / 135
Efficiency Ratio53.94%50.61%57.35%63.29%Beats 61%54 / 135
Asset Quality
Nonperforming Loans / Loans0.20%0.03%0.51%1.26%Beats 65%48 / 134
Net Charge-Offs / Loans0.00%n/a0.01%0.03%Beats 51%66 / 134
Capital
Tier 1 Capital Ratio15.24%11.23%13.31%15.45%Beats 73%37 / 135
Total Risk-Based Capital Ratio16.49%11.61%14.06%16.47%Beats 76%33 / 135
Equity / Assets9.87%9.87%11.05%13.07%Beats 25%101 / 135
Liquidity & Funding
Loans / Deposits66.68%68.54%81.55%91.24%22nd pctl105 / 134
Loans / Assets59.38%57.61%68.06%76.23%31st pctl93 / 135
Brokered Deposits / Depositsn/aNot reported for this institution