ESB Financial
Emporia, KS FDIC 16629 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.58% +0.35 1.24%
Return on Equity (%) 19.78% +3.76 16.02%
Net Interest Margin (%) 3.64% +0.36 3.28%
Efficiency Ratio (%) 61.47% -6.72 68.18%
Pre-Provision Profit ($M) $2 +0.51 $1
Cost of Funds (%) 1.67% -0.06 1.73%
Balance Sheet
Total Assets ($M) $393 +42.15 $351
Gross Loans ($M) $266 +42.86 $223
Loan Growth YoY (%) 76.60% +4.28 72.32%
Total Deposits ($M) $343 +38.82 $305
Shareholders Equity ($M) $31 +3.23 $28
Tang. Book Value ($M) $31 +3.27 $27
TBV excl. AOCI ($M)** $35 +3.10 $32
Loan / Deposit Ratio (%) 76.60% +4.28 72.32%
Credit Quality
NPA / Total Assets (%) 1.01% +0.23 0.78%
Allowance / Loans (%) 0.96% -0.14% 1.10%
Net Charge-Off Ratio (%) 1.50% +0.27 1.23%
Capital
Tier 1 Capital Ratio (%) 12.00% -1.44 13.44%
Noninterest income ($0.85M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▂▅▅███ Net Interest Margin (%) 2.91% 2.94% 3.03% 3.28% 3.31% 3.63% 3.63% 3.64%
▁▁▁▅▆▆▄█ Return on Assets (%) 0.88% 0.82% 0.79% 1.24% 1.37% 1.36% 1.14% 1.58%
▇██▄▃▃▆▁ Efficiency Ratio (%) 74.4% 75.9% 77.2% 68.2% 65.4% 67.3% 72.2% 61.5%
██▄▂▄▅▁▁ Cost of Funds (%) 1.93% 1.94% 1.80% 1.73% 1.78% 1.81% 1.70% 1.67%
▅▄▆▅▅▁█▇ NPA / Assets (%) 0.71% 0.65% 0.91% 0.78% 0.75% 0.27% 1.15% 1.01%
▅▄▆▅▅▁█▇ Net Charge-Off Ratio (%) 1.11% 1.01% 1.39% 1.23% 1.14% 0.41% 1.72% 1.50%
▁▃▂▄▆███ Tang. Book Value ($M) $25 $27 $26 $27 $29 $31 $31 $31
▁▁▂▁▄▅▇█ Gross Loans ($M) $220 $219 $227 $223 $237 $247 $255 $266
▁▁▂▂▄▅▇█ Total Deposits ($M) $297 $293 $302 $305 $314 $322 $331 $343
Portfolio Composition — Q1'26
Loan Mix%
Real Estate74%
C&I / Commercial17%
Agricultural5%
Consumer2%
Other1%
Deposit Mix%
Nonint.-Bearing Demand24%
Interest-Bearing (core)69%
Brokered / Other7%
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