The Friendship State Bank
Friendship, IN FDIC 13130 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.05% +0.50 0.55%
Return on Equity (%) 14.43% +5.73 8.70%
Net Interest Margin (%) 3.29% +0.38 2.91%
Efficiency Ratio (%) 72.47% -10.44 82.91%
Pre-Provision Profit ($M) $2 +0.81 $1
Cost of Funds (%) 1.48% -0.14 1.61%
Balance Sheet
Total Assets ($M) $560 +16.12 $544
Gross Loans ($M) $330 +17.75 $313
Loan Growth YoY (%) 68.04% +0.49 67.55%
Total Deposits ($M) $481 +22.81 $458
Shareholders Equity ($M) $40 +5.39 $35
Tang. Book Value ($M) $39 +5.43 $33
TBV excl. AOCI ($M)** $48 +5.27 $43
Loan / Deposit Ratio (%) 68.04% +0.49 67.55%
Credit Quality
NPA / Total Assets (%) 0.21% +0.14 0.07%
Allowance / Loans (%) 1.02% -0.07% 1.09%
Net Charge-Off Ratio (%) 0.36% +0.24 0.12%
Capital
Tier 1 Capital Ratio (%) 15.18% +0.04 15.14%
Noninterest income ($1.97M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▂▃▅▅▆█ Net Interest Margin (%) 2.69% 2.73% 2.80% 2.91% 2.99% 3.05% 3.12% 3.29%
▁▁▂▁▁▂▃█ Return on Assets (%) 0.55% 0.59% 0.62% 0.55% 0.60% 0.64% 0.69% 1.05%
██▇█▇▇▆▁ Efficiency Ratio (%) 83.1% 82.4% 80.6% 82.9% 81.8% 81.2% 79.4% 72.5%
▄▇▃▆██▃▁ Cost of Funds (%) 1.56% 1.64% 1.54% 1.61% 1.67% 1.64% 1.54% 1.48%
▁▃▂▃▄▂█▇ NPA / Assets (%) 0.00% 0.10% 0.06% 0.07% 0.13% 0.07% 0.27% 0.21%
▁▃▂▃▄▂█▇ Net Charge-Off Ratio (%) 0.00% 0.17% 0.10% 0.12% 0.22% 0.11% 0.47% 0.36%
▁▄▃▄▅▇██ Tang. Book Value ($M) $29 $34 $32 $33 $35 $37 $39 $39
▁▂▄▄▅▇██ Gross Loans ($M) $297 $303 $312 $313 $317 $322 $326 $330
█▄▄▁▁▅▅▇ Total Deposits ($M) $488 $472 $470 $458 $460 $473 $475 $481
Portfolio Composition — Q1'26
Loan Mix%
Real Estate95%
C&I / Commercial2%
Consumer4%
Deposit Mix%
Nonint.-Bearing Demand15%
Interest-Bearing (core)70%
Brokered / Other16%
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