CharterBench

The Farmers and Merchants State Bank

BankStateScotland, SD·Est. 1934·wwwfmsbscotland.com·FDIC #13999Compare ⇄
Total assets
$36.0M
+4.3% YoY
Deposits
$32.4M
+3.4% YoY
Loans
$13.3M
+0.2% YoY
Offices
1
SCOTLAND HOLDING CO
ROA (annualized)
1.25%
peers 0.99%
ROE (annualized)
12.71%
peers 8.07%

Peer comparison 537 banks with <100M in assets

MetricThis bankPeer medianΔ
Asset growth (YoY)+4.3%+3.0%+1.3 pts
Deposit growth (YoY)+3.4%+2.5%+0.9 pts
Loan growth (YoY)+0.2%+2.6%-2.4 pts
ROA1.25%0.99%+0.3 pts
ROE12.7%8.1%+4.6 pts

ROA ranks in the 65th percentile of its peer group · Q2 2026

Profile

Established
1934
Charter
State
Primary regulator
FDIC
Holding company
SCOTLAND HOLDING CO
Specialization
Agricultural Specialization
Address
550 Main St, Scotland, SD, 57059
County
Bon Homme
Offices
1
FDIC cert #
13999
RSSD ID
425050
Latest call report
Q2 2026

Total assets last 8 quarters

Q3 2024 → Q2 2026

Deposits last 8 quarters

Q3 2024 → Q2 2026

Quarterly financials FDIC call report

QuarterAssetsDepositsLoansEquityNet income YTDROANIMNonperforming
Q2 2026$36.0M$32.4M$13.3M$3.6M$221K1.25%4.40%0.03%
Q1 2026$36.1M$32.6M$12.4M$3.4M$118K1.35%4.44%0.04%
Q4 2025$34.0M$30.5M$13.4M$3.5M$341K1.00%4.39%0.20%
Q3 2025$33.2M$29.8M$13.7M$3.3M$262K1.03%4.42%0.17%
Q2 2025$34.6M$31.3M$13.2M$3.1M$219K1.28%4.37%0.25%
Q1 2025$34.3M$31.2M$14.0M$2.9M$147K1.72%4.40%0.24%
Q4 2024$34.1M$31.2M$14.5M$2.7M$312K0.92%4.13%0.26%
Q3 2024$33.4M$30.2M$13.7M$3.0M$282K1.11%4.13%0.29%

Loan mix (Q2 2026): real estate $2.1M · commercial $2.0M · consumer $1.8M · securities $17.0M

Ratio pack Q2 2026 · peer medians from 537 institutions

Profitability
RatioValueTrend (8q)Peer medianPeer percentile
Return on assets
Annualized net income ÷ assets
1.25%Q3 2024 → Q2 20260.99%
65th
Return on equity
Annualized net income ÷ equity or net worth
12.7%Q3 2024 → Q2 20268.1%
75th
Net interest margin
Interest income − interest expense, ÷ assets
4.40%Q3 2024 → Q2 20263.88%
71th
Efficiency ratio
Operating expense ÷ revenue — lower is leaner
65.6%Q3 2024 → Q2 202670.8%
38th
Non-interest income share
Fees and other income as a share of total revenue
00.0%
00.0%
Cost of funds
Annualized interest expense ÷ deposits
00.0%
00.0%
Balance sheet
RatioValueTrend (8q)Peer medianPeer percentile
Loan-to-deposit
Loans ÷ deposits (shares). Above ~90% needs funding; below ~60% needs loan demand
00.0%
00.0%
Loans-to-assets
How much of the balance sheet is lent out
00.0%
00.0%
Securities-to-assets
Investment portfolio as a share of assets
00.0%
00.0%
Cash-to-assets
On-balance-sheet liquidity
00.0%
00.0%
Capital
RatioValueTrend (8q)Peer medianPeer percentile
Capital ratio
Tier 1 capital (banks) or net worth (CUs) ÷ assets. NCUA well-capitalized line: 7%
00.0%
00.0%
Credit quality
RatioValueTrend (8q)Peer medianPeer percentile
Nonperforming / delinquency
Banks: nonperforming assets ÷ assets. CUs: 60+ day delinquent loans ÷ loans
00.0%
00.0%
Net charge-off rate
Annualized charge-offs net of recoveries ÷ loans
00.0%
00.0%
CRE concentration
Commercial real estate loans ÷ capital. Regulators flag banks above 300%
00.0%
00.0%
Franchise
RatioValueTrend (8q)Peer medianPeer percentile
Assets per office
Branch efficiency; high numbers usually mean digital-first
00.0%
00.0%
11 more ratios, with trends and peer percentiles.

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