Cornerstone Bank: Income and Expense
Data as of · Call Report Schedule RI How we update
Cornerstone Bank reported all 18 line items on this page on its Q2 2026 filing. Net income was $3.1M in Q2 2026, up 149.4% from $1.2M in Q2 2025.
What the income and expense page covers and where each line comes from.
Net income dropped 23.6% in Q2 2026, from $4.1M to $3.1M. It was the largest change from Q1 2026 among the key lines here. Within Massachusetts, Cornerstone Bank is 58th of 89 on return on assets, 0.51% as of Q2 2026. Against a median of 1.27% for banks in the $1B-10B asset tier, Cornerstone Bank reported 0.51% on return on assets in Q2 2026, 0.76 points lower.
Net income
| Line item | Q2 2026 |
|---|---|
| Net income | $3.1M |
| Return on assets | 0.51% |
| Return on equity | 5.42% |
Interest income and expense
| Line item | Q2 2026 |
|---|---|
| Interest income on loans | $25.9M |
| Total interest expense | $11.1M |
| Interest expense on deposits | $8.6M |
| Net interest margin | 3.29% |
Noninterest income and expense
| Line item | Q2 2026 |
|---|---|
| Total noninterest expense | $18.9M |
| Salaries and general administrative expense | $11.4M |
| Amortization of intangibles | $550K |
| Other noninterest expense | $6.9M |
| Efficiency ratio | 81.64% |
Productivity
| Line item | Q2 2026 |
|---|---|
| Assets per employee | $10.6M |
| Revenue per employee | $371K |
| Full-time equivalent employees | 242 |
Credit costs and securities results
| Line item | Q2 2026 |
|---|---|
| Provision for credit losses | $187K |
| Provision expense to average assets | 0.03% |
| Realized gain/(loss) on securities | $0 |
Income and Expense trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Each bar is that quarter alone, not a year-to-date total.
Lower is better: it is expense as a share of revenue.
Income and Expense by quarter
| Quarter | Net income | Return on assets | Return on equity | Efficiency ratio |
|---|---|---|---|---|
| Q3 2023 | $860K | 0.22% | 2.90% | 94.16% |
| Q4 2023 | $917K | 0.23% | 3.05% | 88.90% |
| Q1 2024 | $559K | 0.14% | 1.82% | 97.26% |
| Q2 2024 | $712K | 0.18% | 2.30% | 94.29% |
| Q3 2024 | -$1.1M | -0.27% | -3.48% | 105.89% |
| Q4 2024 | -$3.1M | -0.75% | -8.81% | 131.54% |
| Q1 2025 | $1.6M | 0.39% | 4.26% | 92.00% |
| Q2 2025 | $1.2M | 0.29% | 3.27% | 91.07% |
| Q3 2025 | $595K | 0.14% | 1.55% | 96.59% |
| Q4 2025 | $4.9M | 1.11% | 12.45% | 93.50% |
| Q1 2026 | $4.1M | 0.67% | 8.34% | 80.25% |
| Q2 2026 | $3.1M | 0.51% | 5.42% | 81.64% |
Cornerstone Bank income and expense, all the way back
Income and Expense back to 2001 · peer percentiles on every line item · Excel export
Unlock Cornerstone Bank, freeSource: Call Report Schedule RI, Q2 2026. How these pages are built. See the full Cornerstone Bank profile, peer group comparison, or how this data updates.
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