Central State Bank
State Center, IA FDIC 10903 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 0.89% +0.34 0.54%
Return on Equity (%) 9.34% +3.40 5.94%
Net Interest Margin (%) 2.26% +0.40 1.86%
Efficiency Ratio (%) 59.49% -10.31 69.80%
Pre-Provision Profit ($M) $1 +0.52 $1
Cost of Funds (%) 3.17% -0.24 3.41%
Balance Sheet
Total Assets ($M) $562 +10.42 $552
Gross Loans ($M) $447 +7.43 $440
Loan Growth YoY (%) 94.16% +0.45 93.71%
Total Deposits ($M) $471 +6.07 $464
Shareholders Equity ($M) $53 +2.50 $51
Tang. Book Value ($M) $53 +2.50 $51
TBV excl. AOCI ($M)** $58 +2.94 $55
Loan / Deposit Ratio (%) 94.16% +0.45 93.71%
Credit Quality
NPA / Total Assets (%) 0.72% +0.64 0.08%
Allowance / Loans (%) 0.98% -0.10% 1.08%
Net Charge-Off Ratio (%) 0.90% +0.80 0.10%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▁▂▃▄█ Net Interest Margin (%) 1.82% 1.83% 1.87% 1.86% 1.92% 1.95% 2.02% 2.26%
▁▃▅▁▁▂▄█ Return on Assets (%) 0.57% 0.63% 0.73% 0.54% 0.58% 0.61% 0.68% 0.89%
█▆▆██▇▄▁ Efficiency Ratio (%) 69.1% 67.2% 67.0% 69.8% 68.7% 68.1% 64.6% 59.5%
▄██▅▅▄▂▁ Cost of Funds (%) 3.35% 3.58% 3.61% 3.41% 3.40% 3.36% 3.27% 3.17%
▁▁▁▁▂▇▂█ NPA / Assets (%) 0.00% 0.00% 0.00% 0.08% 0.12% 0.57% 0.13% 0.72%
▁▁▁▁▂▇▂█ Net Charge-Off Ratio (%) 0.00% 0.00% 0.00% 0.10% 0.16% 0.73% 0.17% 0.90%
▁▅▃▄▄▇█▇ Tang. Book Value ($M) $47 $51 $49 $51 $51 $53 $54 $53
▁▅▆▆▁▃██ Gross Loans ($M) $425 $438 $440 $440 $423 $431 $449 $447
▁▃▂▄▁▃█▆ Total Deposits ($M) $452 $461 $456 $464 $454 $459 $478 $471
Portfolio Composition — Q1'26
Loan Mix%
Real Estate71%
C&I / Commercial18%
Agricultural2%
Consumer2%
Other7%
Deposit Mix%
Nonint.-Bearing Demand5%
Interest-Bearing (core)67%
Brokered / Other28%
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