Lake-Osceola State Bank
Baldwin, MI FDIC 8172 $100M-$500M
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.77% +0.48 1.29%
Return on Equity (%) 16.94% +1.81 15.13%
Net Interest Margin (%) 4.02% -0.02 4.04%
Efficiency Ratio (%) 54.57% -10.31 64.88%
Pre-Provision Profit ($M) $2 +0.81 $2
Cost of Funds (%) 1.26% -0.20 1.46%
Balance Sheet
Total Assets ($M) $481 +30.21 $451
Gross Loans ($M) $257 -5.83 $263
Loan Growth YoY (%) 62.01% -4.48 66.49%
Total Deposits ($M) $410 +21.56 $388
Shareholders Equity ($M) $50 +10.17 $40
Tang. Book Value ($M) $50 +9.97 $40
TBV excl. AOCI ($M)** $56 +10.31 $46
Loan / Deposit Ratio (%) 62.01% -4.48 66.49%
Credit Quality
NPA / Total Assets (%) 0.15% +0.03 0.12%
Allowance / Loans (%) 1.26% -0.65% 1.91%
Net Charge-Off Ratio (%) 0.25% +0.05 0.20%
Capital
Tier 1 Capital Ratio (%) 19.19% +2.58 16.62%
Noninterest income ($1.09M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▅█▇▁▂▄▄▁ Net Interest Margin (%) 4.23% 4.43% 4.33% 4.04% 4.11% 4.22% 4.22% 4.02%
▆▁▁▅██▇█ Return on Assets (%) 1.40% 0.62% 0.74% 1.29% 1.79% 1.73% 1.52% 1.77%
▅▃▆██▆█▁ Efficiency Ratio (%) 60.1% 58.2% 62.3% 64.9% 63.6% 61.2% 64.6% 54.6%
▆██▅▄▃▂▁ Cost of Funds (%) 1.50% 1.57% 1.60% 1.46% 1.40% 1.36% 1.31% 1.26%
▄▇█▁█▂▂▅ NPA / Assets (%) 0.15% 0.17% 0.18% 0.12% 0.18% 0.13% 0.13% 0.15%
▃▅▇▁█▂▁▄ Net Charge-Off Ratio (%) 0.24% 0.27% 0.30% 0.20% 0.32% 0.23% 0.20% 0.25%
▁▁▁▂▄▆▇█ Tang. Book Value ($M) $39 $39 $38 $40 $43 $47 $48 $50
██▆▄▁▁▂▂ Gross Loans ($M) $273 $274 $267 $263 $255 $254 $258 $257
▁▂▄▃▁▁▄█ Total Deposits ($M) $379 $384 $392 $388 $380 $382 $394 $410
Portfolio Composition — Q1'26
Loan Mix%
Real Estate70%
C&I / Commercial6%
Consumer23%
Other1%
Deposit Mix%
Nonint.-Bearing Demand21%
Interest-Bearing (core)71%
Brokered / Other8%
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