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Nebraska State Bank

Oshkosh, NE · Cert 9819 · O&F Cattle Co.

State charter, non-member · FDIC · 1 branch

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in NE3

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 NE (n=83). 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

82

Q2 2024Q2 2026peer median (50)

Asset Quality

59

Q2 2024Q2 2026peer median (50)

Profitability

98

Q2 2024Q2 2026peer median (50)

Liquidity

56

Q2 2024Q2 2026peer median

Efficiency

98

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

Nebraska State Bank

Oshkosh, NE · Cert 9819 · O&F Cattle Co.

State charter, non-member · FDIC · 1 branch

Q2 2026

$74.1MAssets
$55.5MLoans
$61.0MDeposits
$12.3MEquity
Loan mix
98%RE $36.3M2%C&I $0.8M0%Consumer $0.0MQ3 2024Q2 2026
Deposit mix
79%Interest-bearing $48.4M21%Noninterest $12.5MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 3.43%, up 7 bps year over year; NIM at 4.91%.
  • Asset quality: problem loans at 1.40% of loans (-37 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 18.08%, up 36 bps from a year ago.
  • Funding: loans stand at 91.08% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

3.43%+7 bps YoY

Net Interest Margin (YTD, annualized)

4.91%-23 bps YoY

Efficiency Ratio (YTD, annualized)

33.42%+68 bps YoY

Tier 1 Leverage Ratio

18.08%+36 bps YoY

NIM

7.43%Q2 ’247.09%Q2 ’256.78%Q2 ’26-8%-4%

Non-interest income vs. expense

2.50%Q2 ’242.33%Q2 ’252.27%Q2 ’26-47%+11%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets3.63%3.63%3.57%3.35%3.09%3.13%3.20%3.43%+7 bps
Return on Equity21.02%20.86%21.21%19.80%17.99%18.01%19.02%20.46%+65 bps
Net Interest Margin5.21%5.04%4.91%5.14%4.81%4.71%4.68%4.91%-23 bps
Efficiency Ratio33.18%32.43%32.48%32.74%35.68%35.53%35.78%33.42%+68 bps
Non-Interest Burden0.60%0.52%0.22%0.34%0.50%0.52%0.37%0.38%+4 bps
Growth
Asset Growth (YoY)3.18%6.84%15.08%5.44%3.14%1.98%5.51%8.91%+347 bps
Loan Growth (YoY)2.28%6.85%10.58%3.37%2.49%-7.43%-0.91%-2.10%-547 bps
Deposit Growth (YoY)3.23%6.30%16.73%5.13%2.73%1.46%5.90%9.57%+444 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.00%4.07%1.77%0.72%0.00%0.15%1.40%-37 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.01%0.01%0.01%0.00%0.00%-1 bps
Allowance / Loans0.79%0.76%0.80%0.92%0.94%1.00%1.00%0.96%+4 bps
Allowance Coverage of NPLsn/an/a0.2x0.5x1.3xn/a6.7x0.7x+0.2x
Capital
Tier 1 Leverage Ratio18.19%18.75%16.45%17.72%18.51%18.97%16.84%18.08%+36 bps
Total Risk-Based Capital18.19%18.75%16.45%17.72%18.51%18.97%16.84%18.08%+36 bps
Equity / Assets17.74%17.78%15.87%17.16%18.04%18.15%15.51%16.64%-51 bps
Liquidity & Funding
Loans / Deposits102.34%99.68%92.58%101.95%102.10%90.94%86.63%91.08%-1,086 bps
Liquid Assets / Assets5.29%7.84%7.88%6.31%6.00%5.71%12.51%13.57%+725 bps
CRE / Total Capitaln/an/an/an/a9.48%8.82%9.81%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

Nebraska State Bank

Oshkosh, NE · Cert 9819 · Peer group: banks under $1B in assets in NE (n=83) · O&F Cattle Co.

State charter, non-member · FDIC · 1 branch

Q2 2026

$74.1MAssets
$55.5MLoans
$61.0MDeposits
$12.3MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 100% of banks under $1B in assets in NE (rank 33 of 83).
  • Widest gap: nonperforming loans / loans trails 83% of banks under $1B in assets in NE (rank 70 of 83).
  • Overall: at or above the peer median on 8 of 9 directional measures.

Return on Assets

3.38%

Rank 1 of 83

Net Interest Margin

4.91%

Rank 3 of 83

Efficiency Ratio

33.42%

Rank 3 of 83

Equity / Assets

16.64%

Rank 9 of 83

Non-interest income vs. expense

$1.3M$1.6MINCOMEEXPENSE
Unfavorable gap of $0.3M · efficiency ratio beats 98% of banks under $1B in assets in NE
Bank 33.42%Peer median 60.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets3.38%0.93%1.20%1.51%Beats 99%1 / 83
Return on Equity20.32%8.04%10.34%13.11%Beats 99%1 / 83
Net Interest Margin4.91%3.25%3.62%4.02%Beats 96%3 / 83
Efficiency Ratio33.42%51.13%59.95%67.19%Beats 98%3 / 83
Asset Quality
Nonperforming Loans / Loans1.40%0.00%0.19%0.96%Beats 17%70 / 83
Net Charge-Offs / Loans0.00%n/a0.00%0.02%Beats 100%33 / 83
Capital
Tier 1 Capital Ratio18.08%10.94%13.24%16.62%Beats 80%17 / 83
Total Risk-Based Capital Ratio18.08%11.04%13.54%17.63%Beats 78%18 / 83
Equity / Assets16.64%9.90%11.31%13.84%Beats 89%9 / 83
Liquidity & Funding
Loans / Deposits91.08%71.97%83.15%92.22%71st pctl24 / 83
Loans / Assets74.92%57.96%69.15%77.64%64th pctl30 / 83
Brokered Deposits / Depositsn/aNot reported for this institution