The Shelby County State Bank
Harlan, IA FDIC 1553 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.37% +0.15 1.21%
Return on Equity (%) 12.55% +0.60 11.95%
Net Interest Margin (%) 3.87% +0.34 3.54%
Efficiency Ratio (%) 54.86% +1.23 53.63%
Pre-Provision Profit ($M) $2 +0.13 $2
Cost of Funds (%) 1.15% -0.16 1.31%
Balance Sheet
Total Assets ($M) $540 -1.20 $541
Gross Loans ($M) $358 -6.83 $365
Loan Growth YoY (%) 73.76% -0.97 74.72%
Total Deposits ($M) $480 -3.13 $483
Shareholders Equity ($M) $58 +2.38 $56
Tang. Book Value ($M) $47 +2.65 $44
TBV excl. AOCI ($M)** $52 +1.65 $51
Loan / Deposit Ratio (%) 73.76% -0.97 74.72%
Credit Quality
NPA / Total Assets (%) 0.41% +0.23 0.18%
Allowance / Loans (%) 1.25% 0.06% 1.19%
Net Charge-Off Ratio (%) 0.62% +0.36 0.26%
Capital
Tier 1 Capital Ratio (%) 13.24% +0.53 12.72%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▂▆▆▇▇█ Net Interest Margin (%) 2.96% 3.00% 3.08% 3.54% 3.63% 3.65% 3.71% 3.87%
▁▂▂▆▇▇▇█ Return on Assets (%) 0.79% 0.87% 0.94% 1.21% 1.23% 1.23% 1.23% 1.37%
█▇▆▁▂▃▃▂ Efficiency Ratio (%) 61.4% 60.0% 58.6% 53.6% 55.1% 55.8% 56.0% 54.9%
██▆▂▄▄▃▁ Cost of Funds (%) 1.79% 1.73% 1.56% 1.31% 1.43% 1.44% 1.33% 1.15%
▁▁▁▁█▂▃▄ NPA / Assets (%) 0.13% 0.17% 0.16% 0.18% 0.82% 0.28% 0.32% 0.41%
▁▁▁▁█▂▃▄ Net Charge-Off Ratio (%) 0.20% 0.27% 0.24% 0.26% 1.17% 0.40% 0.45% 0.62%
▁▅▃▄▆▇██ Tang. Book Value ($M) $42 $45 $43 $44 $45 $46 $47 $47
▂▁▅▅█▇█▂ Gross Loans ($M) $359 $355 $364 $365 $372 $369 $372 $358
▇█▄▅▁▃▂▄ Total Deposits ($M) $496 $505 $480 $483 $460 $476 $469 $480
Portfolio Composition — Q1'26
Loan Mix%
Real Estate53%
C&I / Commercial7%
Agricultural35%
Consumer3%
Other2%
Deposit Mix%
Nonint.-Bearing Demand26%
Interest-Bearing (core)70%
Brokered / Other5%
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