Commercial Savings Bank
Carroll, IA FDIC 231 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.96% +0.60 1.37%
Return on Equity (%) 23.55% +4.73 18.82%
Net Interest Margin (%) 3.44% +0.57 2.87%
Efficiency Ratio (%) 39.26% -11.62 50.88%
Pre-Provision Profit ($M) $2 +0.65 $1
Cost of Funds (%) 1.97% -0.13 2.10%
Balance Sheet
Total Assets ($M) $333 +12.26 $321
Gross Loans ($M) $276 +34.78 $241
Loan Growth YoY (%) 98.36% +10.37 87.99%
Total Deposits ($M) $278 +6.43 $271
Shareholders Equity ($M) $28 +3.72 $24
Tang. Book Value ($M) $28 +3.72 $24
TBV excl. AOCI ($M)** $29 +2.78 $26
Loan / Deposit Ratio (%) 98.36% +10.37 87.99%
Credit Quality
NPA / Total Assets (%) 0.29% +0.13 0.16%
Allowance / Loans (%) 0.92% 0.00% 0.92%
Net Charge-Off Ratio (%) 0.35% +0.14 0.21%
Capital
Tier 1 Capital Ratio (%) 12.01% -0.22 12.23%
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▄▆▆▇█ Net Interest Margin (%) 2.37% 2.42% 2.49% 2.87% 3.06% 3.13% 3.19% 3.44%
▁▁▁▄▆▆▆█ Return on Assets (%) 0.83% 0.91% 0.89% 1.37% 1.66% 1.68% 1.59% 1.96%
█▇█▄▃▂▄▁ Efficiency Ratio (%) 63.8% 60.1% 62.0% 50.9% 46.8% 44.7% 48.9% 39.3%
▇█▇▃▃▄▂▁ Cost of Funds (%) 2.37% 2.45% 2.34% 2.10% 2.11% 2.21% 2.07% 1.97%
▄▄█▁▂▃▂▅ NPA / Assets (%) 0.28% 0.27% 0.41% 0.16% 0.20% 0.25% 0.21% 0.29%
▄▄█▁▁▃▂▄ Net Charge-Off Ratio (%) 0.38% 0.37% 0.55% 0.21% 0.25% 0.32% 0.26% 0.35%
▁▂▄▅▆▇██ Tang. Book Value ($M) $19 $20 $22 $24 $25 $27 $28 $28
▁▂▃▃▄▅▇█ Gross Loans ($M) $222 $233 $238 $241 $245 $254 $265 $276
▁▂▆▆▂▃██ Total Deposits ($M) $252 $258 $269 $271 $256 $260 $278 $278
Portfolio Composition — Q1'26
Loan Mix%
Real Estate82%
C&I / Commercial9%
Agricultural6%
Consumer2%
Deposit Mix%
Nonint.-Bearing Demand17%
Interest-Bearing (core)64%
Brokered / Other19%
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