The Farmers and Merchants Bank
Boswell, IN FDIC 1843 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 0.75% +0.37 0.38%
Return on Equity (%) 9.13% +3.87 5.26%
Net Interest Margin (%) 3.43% +0.60 2.84%
Efficiency Ratio (%) 74.63% -11.14 85.77%
Pre-Provision Profit ($M) $0 +0.26 $0
Cost of Funds (%) 1.30% -0.32 1.62%
Balance Sheet
Total Assets ($M) $216 +5.23 $211
Gross Loans ($M) $141 +11.15 $130
Loan Growth YoY (%) 71.34% +4.66 66.68%
Total Deposits ($M) $196 +2.92 $193
Shareholders Equity ($M) $18 +2.29 $15
Tang. Book Value ($M) $18 +2.31 $15
TBV excl. AOCI ($M)** $20 +1.96 $18
Loan / Deposit Ratio (%) 71.34% +4.66 66.68%
Credit Quality
NPA / Total Assets (%) 0.01% -0.26 0.27%
Allowance / Loans (%) 1.14% -0.02% 1.16%
Net Charge-Off Ratio (%) 0.01% +0.01 0.00%
Capital
Tier 1 Capital Ratio (%) 12.74% +0.54 12.20%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▁▄▅▆█ Net Interest Margin (%) 2.87% 2.81% 2.80% 2.84% 3.05% 3.17% 3.20% 3.43%
▃▂▂▁▇█▇█ Return on Assets (%) 0.49% 0.46% 0.43% 0.38% 0.67% 0.73% 0.69% 0.75%
▅▆▇█▂▁▂▁ Efficiency Ratio (%) 81.2% 82.3% 83.6% 85.8% 75.3% 73.8% 75.4% 74.6%
▂▅██▃▄▃▁ Cost of Funds (%) 1.34% 1.50% 1.59% 1.62% 1.38% 1.43% 1.41% 1.30%
████▁▁▁▁ NPA / Assets (%) 0.28% 0.27% 0.27% 0.27% 0.01% 0.01% 0.01% 0.01%
▁▁▁▁███▇ Net Charge-Off Ratio (%) 0.00% 0.00% 0.00% 0.00% 0.01% 0.01% 0.01% 0.01%
▁▃▂▃▅▇▇█ Tang. Book Value ($M) $14 $15 $15 $15 $16 $17 $17 $18
▁▃▄▄▆▇██ Gross Loans ($M) $121 $127 $129 $130 $136 $139 $142 $141
▅▁▂▇▅▁▃█ Total Deposits ($M) $188 $179 $183 $193 $188 $180 $184 $196
Portfolio Composition — Q1'26
Loan Mix%
Real Estate58%
C&I / Commercial12%
Agricultural20%
Consumer1%
Other10%
Deposit Mix%
Nonint.-Bearing Demand19%
Interest-Bearing (core)64%
Brokered / Other18%
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