First Central State Bank
Dewitt, IA FDIC 19716 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.41% +0.31 1.10%
Return on Equity (%) 11.44% +1.65 9.79%
Net Interest Margin (%) 3.50% +0.49 3.00%
Efficiency Ratio (%) 52.20% -6.51 58.71%
Pre-Provision Profit ($M) $4 +1.04 $3
Cost of Funds (%) 1.63% -0.15 1.78%
Balance Sheet
Total Assets ($M) $784 +36.47 $748
Gross Loans ($M) $490 +29.82 $460
Loan Growth YoY (%) 79.60% +1.14 78.46%
Total Deposits ($M) $608 +28.41 $580
Shareholders Equity ($M) $97 +12.04 $85
Tang. Book Value ($M) $94 +12.06 $82
TBV excl. AOCI ($M)** $106 +12.07 $93
Loan / Deposit Ratio (%) 79.60% +1.14 78.46%
Credit Quality
NPA / Total Assets (%) 0.21% +0.03 0.18%
Allowance / Loans (%) 1.20% 0.06% 1.14%
Net Charge-Off Ratio (%) 0.29% +0.05 0.24%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
Noninterest income ($1.14M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▃▄▅▆█ Net Interest Margin (%) 2.83% 2.86% 2.88% 3.00% 3.11% 3.19% 3.25% 3.50%
▁▁▁▂▃▄▅█ Return on Assets (%) 1.00% 1.03% 1.05% 1.10% 1.15% 1.20% 1.23% 1.41%
███▇▆▅▅▁ Efficiency Ratio (%) 60.2% 59.7% 59.2% 58.7% 58.0% 56.8% 56.3% 52.2%
▇██▅▇▅▅▁ Cost of Funds (%) 1.82% 1.88% 1.89% 1.78% 1.83% 1.79% 1.76% 1.63%
▁▁▂▂███▃ NPA / Assets (%) 0.11% 0.13% 0.16% 0.18% 0.45% 0.41% 0.44% 0.21%
▁▁▂▂█▇█▃ Net Charge-Off Ratio (%) 0.18% 0.17% 0.26% 0.24% 0.64% 0.57% 0.64% 0.29%
▁▃▂▄▅▇██ Tang. Book Value ($M) $74 $81 $78 $82 $84 $90 $93 $94
▁▂▃▄▅███ Gross Loans ($M) $427 $436 $448 $460 $466 $488 $493 $490
▁▁▄▅▃▄██ Total Deposits ($M) $555 $551 $573 $580 $571 $579 $604 $608
Portfolio Composition — Q1'26
Loan Mix%
Real Estate70%
C&I / Commercial16%
Agricultural11%
Consumer3%
Deposit Mix%
Nonint.-Bearing Demand19%
Interest-Bearing (core)76%
Brokered / Other5%
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