Hills Bank and Trust Company
Hills, IA FDIC 14650 $2B-$5B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.91% +0.65 1.27%
Return on Equity (%) 14.87% +4.20 10.67%
Net Interest Margin (%) 3.73% +0.58 3.15%
Efficiency Ratio (%) 46.43% -1.83 48.27%
Pre-Provision Profit ($M) $27 +5.13 $22
Cost of Funds (%) 1.59% -0.25 1.84%
Balance Sheet
Total Assets ($M) $4,671 +108.84 $4,563
Gross Loans ($M) $3,584 +109.74 $3,474
Loan Growth YoY (%) 97.74% -0.54 98.28%
Total Deposits ($M) $3,609 +127.75 $3,481
Shareholders Equity ($M) $598 +53.78 $544
Tang. Book Value ($M) $595 +53.78 $541
TBV excl. AOCI ($M)** $643 +56.39 $587
Loan / Deposit Ratio (%) 97.74% -0.54 98.28%
Credit Quality
NPA / Total Assets (%) 0.42% -0.22 0.63%
Allowance / Loans (%) 1.58% 0.06% 1.52%
Net Charge-Off Ratio (%) 0.53% -0.27 0.80%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
Noninterest income ($8.54M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▄▅▆▆█ Net Interest Margin (%) 2.64% 2.68% 2.73% 3.15% 3.26% 3.33% 3.41% 3.73%
▁▁▁▂▄▃▃█ Return on Assets (%) 1.13% 1.13% 1.10% 1.27% 1.46% 1.35% 1.33% 1.91%
██▇▃▁▁▁▁ Efficiency Ratio (%) 55.7% 54.6% 54.1% 48.3% 46.3% 45.3% 46.3% 46.4%
██▇▅▅▅▃▁ Cost of Funds (%) 2.00% 2.02% 1.96% 1.84% 1.82% 1.83% 1.75% 1.59%
██▅█▄▁▂▁ NPA / Assets (%) 0.66% 0.64% 0.56% 0.63% 0.50% 0.40% 0.44% 0.42%
██▆█▃▁▂▁ Net Charge-Off Ratio (%) 0.83% 0.83% 0.72% 0.80% 0.63% 0.52% 0.56% 0.53%
▁▂▂▃▄▇██ Tang. Book Value ($M) $520 $539 $539 $541 $559 $582 $600 $595
▂▁▁▃▅▇██ Gross Loans ($M) $3,452 $3,429 $3,442 $3,474 $3,522 $3,560 $3,573 $3,584
▁▄▃▆▃▄▃█ Total Deposits ($M) $3,235 $3,378 $3,348 $3,481 $3,336 $3,381 $3,371 $3,609
Portfolio Composition — Q1'26
Loan Mix%
Real Estate86%
C&I / Commercial8%
Agricultural3%
Consumer1%
Other1%
Deposit Mix%
Nonint.-Bearing Demand17%
Interest-Bearing (core)76%
Brokered / Other7%
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