Citizens State Bank
Monticello, IA FDIC 9047 $500M-$2B
Quarter Ended
Q1'26
Data as of March 31, 2026
Quarterly Snapshot
Metric Q1'26 YoY Δ Q1'25
Profitability
Return on Assets (%) 1.02% +0.45 0.57%
Return on Equity (%) 16.94% +4.26 12.68%
Net Interest Margin (%) 2.86% +0.32 2.54%
Efficiency Ratio (%) 64.87% -1.99 66.86%
Pre-Provision Profit ($M) $2 +0.33 $1
Cost of Funds (%) 2.14% -0.25 2.39%
Balance Sheet
Total Assets ($M) $583 +23.57 $559
Gross Loans ($M) $323 +27.03 $296
Loan Growth YoY (%) 60.26% +3.34 56.92%
Total Deposits ($M) $530 +15.08 $515
Shareholders Equity ($M) $36 +10.39 $25
Tang. Book Value ($M) $31 +11.18 $20
TBV excl. AOCI ($M)** $42 +11.13 $31
Loan / Deposit Ratio (%) 60.26% +3.34 56.92%
Credit Quality
NPA / Total Assets (%) 0.87% +0.86 0.01%
Allowance / Loans (%) 1.17% 0.14% 1.04%
Net Charge-Off Ratio (%) 1.52% +1.50 0.02%
Capital
Tier 1 Capital Ratio (%) 0.00% 0.00 0.00%
Noninterest income ($1.02M) is materially above the typical range relative to net interest income. This may include one-time items. Efficiency ratio may not reflect recurring earnings power.
** TBV excl. AOCI adds back unrealised losses on AFS securities to show capital excluding mark-to-market interest rate impact.
8-Quarter Trend
Metric Q2'24 Q3'24 Q4'24 Q1'25 Q2'25 Q3'25 Q4'25 Q1'26
▁▁▁▅▄▄▅█ Net Interest Margin (%) 2.21% 2.21% 2.26% 2.54% 2.47% 2.51% 2.58% 2.86%
▁▁▁▃▂▃▄█ Return on Assets (%) 0.41% 0.38% 0.42% 0.57% 0.47% 0.58% 0.70% 1.02%
███▂▃▃▁▁ Efficiency Ratio (%) 77.7% 77.7% 76.4% 66.9% 68.9% 68.9% 66.3% 64.9%
██▇▅▅▅▄▁ Cost of Funds (%) 2.59% 2.62% 2.55% 2.39% 2.44% 2.43% 2.33% 2.14%
▁▁▁▁████ NPA / Assets (%) 0.01% 0.02% 0.05% 0.01% 0.94% 0.90% 0.87% 0.87%
▁▁▁▁██▇▇ Net Charge-Off Ratio (%) 0.03% 0.04% 0.09% 0.02% 1.74% 1.68% 1.51% 1.52%
▁▃▂▃▄▆██ Tang. Book Value ($M) $16 $22 $19 $20 $22 $27 $31 $31
▁▂▄▅▆▆██ Gross Loans ($M) $257 $271 $290 $296 $305 $305 $330 $323
▁▃▄▆▆▆█▇ Total Deposits ($M) $463 $490 $502 $515 $515 $518 $544 $530
Portfolio Composition — Q1'26
Loan Mix%
Real Estate61%
C&I / Commercial12%
Agricultural24%
Consumer1%
Other2%
Deposit Mix%
Nonint.-Bearing Demand14%
Interest-Bearing (core)70%
Brokered / Other16%
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