Citizens State Bank Norwood Young America: Profitability Analysis
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As of 2Q26, from the Call Report income statement (Schedule RI), balance sheet (Schedule RC) and quarterly averages (Schedule RC-K).
In 2Q26, net income of $588K for the quarter was a return on assets of 1.67%, and with average assets 10.06x average equity, a return on equity of 16.79%. Each line below is the quarter's amount times four over average assets of $140.9M; income adds to the return and expense takes from it.
Return on assets, line by line, 2Q26
The income statement for the quarter, each line as a share of average assets. The contributions add up to return on assets.
| Line | Effect on net income | Of average assets | Contribution to return on assets | Source |
|---|---|---|---|---|
| Net interest income | +$1.5M | 4.20% | +4.20% | RIAD4074 |
| Noninterest income | +$79K | 0.22% | +0.22% | RIAD4079 |
| Noninterest expense | -$849K | 2.41% | -2.41% | RIAD4093 |
| Pre-provision net revenue | +$711K | +2.02% | net interest income plus noninterest income less noninterest expense | |
| Provision for credit losses | -$15K | 0.04% | -0.04% | RIADJJ33 |
| Realized gains on securities | +$0 | 0.00% | +0.00% | RIAD3521, RIAD3196 |
| Other items before tax | +$15K | 0.04% | +0.04% | RIADHT70 (remainder) |
| Income before taxes | +$711K | +2.02% | RIAD4301 | |
| Income taxes | -$123K | 0.35% | -0.35% | RIAD4302 |
| Discontinued operations less noncontrolling interests | +$0 | 0.00% | +0.00% | RIADFT28, RIADG103 (remainder) |
| Net income: return on assets | +$588K | +1.67% | RIAD4340 |
Lines marked remainder are not published on their own: each is the difference that makes the statement add to the filed total below it. On today's forms, other items before tax are chiefly the change in unrealized gains or losses on equity securities (Schedule RI item 8.b).
From return on assets to return on equity
| Return on assets | 1.67% | net income $588K x 4 / average assets $140.9M |
|---|---|---|
| Times: average assets to average equity | 10.06x | $140.9M / average equity $14.0M (the mean of $14.0M and $14.1M at the two quarter ends) |
| Return on equity | 16.79% | net income x 4 / average equity |
The same return on equity in three factors
| Net income to revenue (how much of each dollar of revenue is kept) | 37.69% | $588K / revenue $1.6M |
|---|---|---|
| Times: revenue to average assets (how hard the assets work) | 4.43% | revenue x 4 / $140.9M |
| Times: average assets to average equity (leverage) | 10.06x | as above |
| Return on equity | 16.79% | the product of the three |
Revenue is net interest income plus noninterest income. Income taxes were 17.30% of income before taxes. The lines add up to net income as filed. Return on assets and return on equity equal the published figures on our bank pages.
What moved return on equity, 2Q25 to 2Q26
Return on equity moved +70 bp and return on assets +13 bp. Net income for the quarter changed by +$64K. The largest single effect was net interest income.
| Line | Change in effect on net income | Return on assets effect | Return on equity effect |
|---|---|---|---|
| Net interest income | +$149K | +28 bp | +292 bp |
| Noninterest income | -$22K | -7 bp | -76 bp |
| Noninterest expense | -$7K | +7 bp | +73 bp |
| Provision for credit losses | -$5K | -1 bp | -14 bp |
| Realized gains on securities | +$0 | +0 bp | +0 bp |
| Other items before tax | +$15K | +4 bp | +44 bp |
| Income taxes | -$66K | -18 bp | -189 bp |
| Discontinued operations less noncontrolling interests | +$0 | +0 bp | +0 bp |
| Leverage: average assets to average equity, 10.43x to 10.06x | -61 bp | ||
| Total | +$64K | +13 bp | +70 bp |
Each line's effect is the change in its contribution to return on assets; the return on equity effect carries it at the earlier quarter's leverage, and the leverage row is the later return on assets times the change in leverage, so the effects add to the change. Expense lines are signed by their effect on net income, so higher expense is negative.
The parts of return on equity by quarter
| Measure | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | 4Q24 | 3Q24 |
|---|---|---|---|---|---|---|---|---|
| Return on equity | 16.79% | 18.96% | 15.28% | 17.86% | 16.09% | 14.00% | 13.40% | 12.70% |
| Average assets to average equity | 10.06x | 10.03x | 10.07x | 10.35x | 10.43x | 10.43x | 10.60x | 11.33x |
| Return on assets | 1.67% | 1.89% | 1.52% | 1.73% | 1.54% | 1.34% | 1.26% | 1.12% |
| Net interest income to average assets | 4.20% | 3.88% | 3.99% | 3.72% | 3.92% | 3.30% | 3.38% | 3.04% |
| Noninterest income to average assets | 0.22% | 0.26% | 0.26% | 0.28% | 0.30% | 0.28% | 0.34% | 0.36% |
| Noninterest expense to average assets | 2.41% | 2.19% | 2.29% | 2.08% | 2.48% | 2.06% | 2.25% | 2.20% |
| Pre-provision net revenue to average assets | 2.02% | 1.96% | 1.96% | 1.92% | 1.74% | 1.52% | 1.47% | 1.19% |
| Provision to average assets | 0.04% | 0.04% | 0.08% | 0.09% | 0.03% | 0.17% | 0.00% | 0.00% |
| Income before taxes to average assets | 2.02% | 1.88% | 1.88% | 1.82% | 1.71% | 1.34% | 1.48% | 1.21% |
| Net income to revenue | 37.69% | 45.60% | 35.69% | 43.10% | 36.57% | 37.51% | 34.00% | 32.99% |
| Revenue to average assets | 4.43% | 4.15% | 4.25% | 4.01% | 4.22% | 3.58% | 3.72% | 3.40% |
| Income taxes to income before taxes | 17.30% | -0.45% | 19.16% | 5.34% | 9.81% | 0.00% | 14.66% | 7.47% |
12 quarters against the asset-tier median
| Quarter | ROE | ROA | Efficiency | Tier median ROE | Tier median ROA | Tier median Efficiency |
|---|---|---|---|---|---|---|
| 2Q26 | 16.79% | 1.67% | 54.42% | 12.51% | 1.28% | 61.05% |
| 1Q26 | 18.96% | 1.89% | 52.76% | 11.60% | 1.20% | 62.55% |
| 4Q25 | 15.28% | 1.52% | 53.79% | 11.05% | 1.13% | 63.58% |
| 3Q25 | 17.86% | 1.73% | 52.04% | 12.11% | 1.20% | 61.96% |
| 2Q25 | 16.09% | 1.54% | 58.76% | 11.98% | 1.16% | 62.64% |
| 1Q25 | 14.00% | 1.34% | 57.56% | 10.71% | 1.02% | 65.49% |
| 4Q24 | 13.40% | 1.26% | 60.40% | 10.23% | 0.98% | 66.95% |
| 3Q24 | 12.70% | 1.12% | 64.86% | 10.52% | 1.00% | 66.59% |
| 2Q24 | 12.32% | 1.08% | 61.82% | 10.48% | 0.94% | 67.31% |
| 1Q24 | 12.48% | 1.15% | 64.22% | 9.96% | 0.89% | 68.30% |
| 4Q23 | 11.49% | 1.07% | 62.51% | 10.07% | 0.90% | 68.47% |
| 3Q23 | 18.05% | 1.61% | 56.49% | 11.46% | 0.99% | 66.05% |
These are the published figures on our bank pages. NA means not available for that quarter, or withheld because it falls outside a plausible range (for example, return on equity over negative equity). Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | ROE | ROA | Assets / equity | NII / AA | Fee income / AA | Expense / AA | Provision / AA | PPNR / AA | NI / revenue |
|---|---|---|---|---|---|---|---|---|---|---|
| Citizens State Bank Norwood Young America (this bank) | 16.79% | 1.67% | 10.06x | 4.20% | 0.22% | 2.41% | 0.04% | 2.02% | 37.69% | |
| Deutsche Bank Trust Company Delaware | $141.4M | 2.97% | 2.76% | 1.08x | 2.77% | 4.84% | 4.08% | 0.00% | 3.52% | 36.30% |
| Methuen Co-Operative Bank | $141.3M | 6.23% | 0.58% | 10.77x | 3.15% | 0.10% | 2.50% | -0.05% | 0.74% | 17.84% |
| Chesapeake Bank & Trust Company | $141.5M | 22.11% | 2.14% | 10.32x | 4.42% | 0.39% | 2.59% | 0.07% | 2.22% | 44.59% |
| Hershey Bank | $141.1M | 9.75% | 1.25% | 7.77x | 3.87% | 0.52% | 2.65% | 0.09% | 1.75% | 28.54% |
| Bridge Community Bank | $141.1M | 7.92% | 1.21% | 6.53x | 4.33% | 0.43% | 3.07% | 0.07% | 1.69% | 25.52% |
| Valley Premier Bank | $141.0M | 15.51% | 1.37% | 11.36x | 3.62% | 0.12% | 2.37% | 0.06% | 1.38% | 36.44% |
| First State Bank | $141.7M | 7.01% | 0.66% | 10.65x | 2.20% | 0.38% | 1.57% | 0.14% | 1.00% | 25.52% |
| Bank of Dixon County | $141.7M | 14.43% | 1.83% | 7.90x | 3.87% | 0.22% | 1.83% | 0.00% | 2.26% | 44.68% |
| Marion State Bank | $142.0M | 12.87% | 1.49% | 8.64x | 3.23% | 0.39% | 2.01% | 0.13% | 1.62% | 41.03% |
| Peer 25th percentile | 7.01% | 1.21% | 7.77x | 3.15% | 0.22% | 2.01% | 0.00% | 1.38% | 25.52% | |
| Peer median | 9.75% | 1.37% | 8.64x | 3.62% | 0.39% | 2.50% | 0.07% | 1.69% | 36.30% | |
| Peer 75th percentile | 14.43% | 1.83% | 10.65x | 3.87% | 0.43% | 2.65% | 0.09% | 2.22% | 41.03% | |
| This bank's percentile | 89 | 67 | 56 | 78 | 33 | 44 | 33 | 67 | 67 |
Every bank in this table, this one included, is measured the same way for 2Q26: each income statement line for the quarter times four over its Schedule RC-K average assets. AA is average assets; PPNR is pre-provision net revenue. The percentile places this bank in the peer range, 0 the lowest and 100 the highest; for an expense or the provision, lower is better. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RI (income statement, for the single quarter), Schedule RC (equity capital) and Schedule RC-K (average total assets), as filed. Ratios are annualized as the quarter times four. The same figures are in the API at /api/v1/banks/875655/profitability-analysis/ and in the Excel workbook. Next: the income tab, the net interest margin analysis, the credit quality analysis, the peer analysis, or the full profile.