The Napoleon State Bank
Napoleon, IN FDIC 10101 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.50% +0.11 1.38%
Return on Equity (%) 13.92% +0.14 13.78%
Net Interest Margin (%) 4.46% +0.21 4.25%
Efficiency Ratio (%) 55.94% +0.14 55.80%
Pre-Provision Profit ($M) $3 +0.21 $2
Cost of Funds (%) 1.47% -0.25 1.73%
Balance Sheet
Total Assets ($M) $507 +26.24 $481
Gross Loans ($M) $351 +28.07 $323
Loan Growth YoY (%) 77.06% +2.70 74.37%
Total Deposits ($M) $449 +20.83 $428
Shareholders Equity ($M) $54 +5.76 $48
Tang. Book Value ($M) $53 +5.95 $47
TBV excl. AOCI ($M)** $57 +6.14 $51
Loan / Deposit Ratio (%) 77.06% +2.70 74.37%
Credit Quality
NPA / Total Assets (%) 0.17% -0.22 0.39%
Allowance / Loans (%) 1.37% 0.03% 1.34%
Net Charge-Off Ratio (%) 0.21% -0.37 0.59%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▃▄▄▁▄▆██ Net Interest Margin (%) 4.33% 4.34% 4.35% 4.25% 4.34% 4.40% 4.46% 4.46%
▃▃▁▁▇▇▇█ Return on Assets (%) 1.41% 1.41% 1.37% 1.38% 1.47% 1.47% 1.48% 1.50%
▄▄█▂▂▁▂▂ Efficiency Ratio (%) 56.7% 56.3% 58.2% 55.8% 55.8% 55.2% 55.8% 55.9%
▆██▇▆▆▅▁ Cost of Funds (%) 1.68% 1.80% 1.78% 1.73% 1.69% 1.70% 1.65% 1.47%
▃▁▄█▂▁▁▁ NPA / Assets (%) 0.24% 0.17% 0.27% 0.39% 0.20% 0.18% 0.19% 0.17%
▃▁▄█▂▂▂▁ Net Charge-Off Ratio (%) 0.34% 0.24% 0.38% 0.59% 0.29% 0.27% 0.26% 0.21%
▁▂▂▄▅▇▇█ Tang. Book Value ($M) $43 $45 $45 $47 $49 $51 $51 $53
▁▁▃▂▄▆▇█ Gross Loans ($M) $315 $319 $324 $323 $328 $337 $343 $351
▁▁▃▅▅▆▅█ Total Deposits ($M) $396 $397 $413 $428 $424 $435 $427 $449
Portfolio Composition — Q1'26
Loan Mix%
Real Estate79%
C&I / Commercial8%
Agricultural8%
Consumer5%
Deposit Mix%
Nonint.-Bearing Demand25%
Interest-Bearing (core)62%
Brokered / Other13%
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