Farmers State Bank of Calhan
Calhan, CO FDIC 1780 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.01% +0.19 0.82%
Return on Equity (%) 16.43% +1.59 14.84%
Net Interest Margin (%) 3.08% +0.26 2.82%
Efficiency Ratio (%) 69.72% -3.40 73.12%
Pre-Provision Profit ($M) $1 +0.25 $1
Cost of Funds (%) 1.66% -0.22 1.88%
Balance Sheet
Total Assets ($M) $418 +9.05 $409
Gross Loans ($M) $191 +5.61 $186
Loan Growth YoY (%) 56.15% +0.79 55.36%
Total Deposits ($M) $338 +5.38 $333
Shareholders Equity ($M) $26 +2.62 $23
Tang. Book Value ($M) $26 +2.62 $23
TBV excl. AOCI ($M)** $36 +2.84 $33
Loan / Deposit Ratio (%) 56.15% +0.79 55.36%
Credit Quality
NPA / Total Assets (%) 0.20% +0.04 0.16%
Allowance / Loans (%) 0.81% -0.04% 0.85%
Net Charge-Off Ratio (%) 0.41% +0.06 0.35%
Capital
Tier 1 Capital Ratio (%) 16.11% -0.59 16.70%
Noninterest income ($0.51M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▅▅▆▇█ Net Interest Margin (%) 2.53% 2.55% 2.58% 2.82% 2.86% 2.94% 2.97% 3.08%
▁▁▁▃▄▅▆█ Return on Assets (%) 0.72% 0.74% 0.75% 0.82% 0.83% 0.90% 0.91% 1.01%
███▇▇▄▅▁ Efficiency Ratio (%) 73.8% 73.6% 73.4% 73.1% 73.0% 71.7% 71.8% 69.7%
██▇▄▅▄▂▁ Cost of Funds (%) 2.09% 2.12% 2.01% 1.88% 1.91% 1.88% 1.76% 1.66%
▂██▅▁▇▅▆ NPA / Assets (%) 0.10% 0.25% 0.26% 0.16% 0.05% 0.22% 0.16% 0.20%
▂██▅▁▇▅▆ Net Charge-Off Ratio (%) 0.21% 0.53% 0.53% 0.35% 0.11% 0.47% 0.35% 0.41%
▁▃▂▅▄▇██ Tang. Book Value ($M) $20 $22 $21 $23 $23 $25 $26 $26
▁▁▄▃▆▇██ Gross Loans ($M) $184 $184 $187 $186 $190 $191 $192 $191
▁▁▁▆▆▅▇█ Total Deposits ($M) $321 $319 $319 $333 $333 $329 $336 $338
Portfolio Composition — Q1'26
Loan Mix%
Real Estate82%
C&I / Commercial4%
Agricultural1%
Consumer4%
Other9%
Deposit Mix%
Nonint.-Bearing Demand31%
Interest-Bearing (core)58%
Brokered / Other11%
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