First State Bank
Belmond, IA FDIC 5791 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 0.76% +0.33 0.44%
Return on Equity (%) 8.31% +3.17 5.14%
Net Interest Margin (%) 2.16% +0.25 1.91%
Efficiency Ratio (%) 53.73% -17.68 71.41%
Pre-Provision Profit ($M) $0 +0.21 $0
Cost of Funds (%) 1.97% +0.03 1.94%
Balance Sheet
Total Assets ($M) $138 +5.72 $133
Gross Loans ($M) $64 +4.94 $59
Loan Growth YoY (%) 54.49% -1.80 56.29%
Total Deposits ($M) $117 +12.15 $104
Shareholders Equity ($M) $13 +1.40 $12
Tang. Book Value ($M) $13 +1.40 $12
TBV excl. AOCI ($M)** $16 +1.31 $15
Loan / Deposit Ratio (%) 54.49% -1.80 56.29%
Credit Quality
NPA / Total Assets (%) 0.45% +0.29 0.16%
Allowance / Loans (%) 0.94% 0.27% 0.67%
Net Charge-Off Ratio (%) 0.97% +0.61 0.36%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
Noninterest income ($0.15M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▂▆▇▇▇█ Net Interest Margin (%) 1.35% 1.40% 1.53% 1.91% 1.96% 2.03% 2.05% 2.16%
▁▁▂▃▅▆▆█ Return on Assets (%) 0.30% 0.28% 0.37% 0.44% 0.58% 0.61% 0.64% 0.76%
██▇▅▄▃▃▁ Efficiency Ratio (%) 83.1% 83.6% 76.5% 71.4% 66.1% 64.4% 62.9% 53.7%
██▅▆▆▆▁▇ Cost of Funds (%) 2.02% 2.02% 1.91% 1.94% 1.94% 1.96% 1.78% 1.97%
▁▄▄▁▇█▇█ NPA / Assets (%) 0.14% 0.28% 0.26% 0.16% 0.40% 0.42% 0.40% 0.45%
▁▄▂▁▇███ Net Charge-Off Ratio (%) 0.33% 0.64% 0.49% 0.36% 0.88% 0.91% 0.89% 0.97%
▁▄▂▄▅▇██ Tang. Book Value ($M) $10 $12 $11 $12 $12 $13 $13 $13
▁▂▄▃▄▅█▇ Gross Loans ($M) $55 $57 $61 $59 $60 $62 $66 $64
▂▁▄▃▁▁▇█ Total Deposits ($M) $102 $102 $107 $104 $102 $100 $113 $117
Portfolio Composition — Q1'26
Loan Mix%
Real Estate44%
C&I / Commercial35%
Agricultural13%
Consumer7%
Other2%
Deposit Mix%
Nonint.-Bearing Demand12%
Interest-Bearing (core)66%
Brokered / Other22%
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