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Q2 2026 · read from the 30 June 2026 Call Report · United States · Mountain West · Idaho, the state note

Bank of Commerce

Ammon, Idaho · $2.34B in assets · beside the 11 other the Mountain West banks between $1B and $3B (the state alone holds too few in the band to rank)

The filing

1.2x
Coverage of noncurrent
11th of 12
1.35%
NPA / loans
10th of 12
33.4%
Efficiency
3rd of 12

Bank of Commerce is the seventh largest of the 12 the Mountain West banks nearest its size between $1B and $3B, with $2.34B in assets at 30 June 2026. Loans are 91.4% of deposits, 7th of 12 against a median of 89.3%, and equity is 14.8% of assets, 7th of 12. Loans grew +15.3% in the year, 6th of 12, and deposits grew 6.9%; the cohort's median loan growth is +14.1%.

Noncurrent loans are 1.35% of the book, 10th of 12 against a median of 0.49%; 0.12% is 30 to 89 days past due, and the allowance covers them 1.2 times. Net charge-offs are 0.54% of loans, 8th of 12. Commercial real estate is 39.9% of loans, 9th of 12 against a median of 24.8%, and 181% of capital, below the 300% screen, with construction at 60% against the 100% screen. CRE has grown +50.9% over 36 months, past the guidance's 50% prong.

Return on assets is 2.09%, 6th of 12 against a median of 2.06%, on an efficiency ratio of 33.4%, 3rd of 12. Five years ago it was 1.62%. The question is which of these lines moves first over the next four quarters, and against which peer.

Nonperforming loans, share of loansMountain West banks $1B to $3B · 30 June 2026 · lower is stronger, listed first
median 0.49% CN Column National Association 0.06% OB Opportunity Bank of Montana 0.26% AB Anb Bank 0.37% MB Medallion Bank 0.45% SB State Bank of Southern Utah 0.47% CB Central Bank 0.47% CF Colorado FSB 0.50% W Webbank 0.51% SF Square Finl Services Inc 0.67% Bo Bank of Commerce 1.35% NB Nelnet Bank 2.17% CO Credit One Bank N.A. 3.19%
Loans, year over yearMountain West banks $1B to $3B · 30 June 2026 · no better direction, largest first
median +14.1% SF Square Finl Services Inc +124.1% NB Nelnet Bank +99.9% CN Column National Association +70.4% CO Credit One Bank N.A. +41.1% W Webbank +34.6% Bo Bank of Commerce +15.3% MB Medallion Bank +12.9% SB State Bank of Southern Utah +4.6% CF Colorado FSB +3.1% CB Central Bank +0.7% OB Opportunity Bank of Montana -0.6% AB Anb Bank -5.5%

SBA 7(a), FY2008 to FY2026

Bank of Commerce is the 23rd largest 7(a) lender into Idaho of 192, with $29M across 137 loans, 0.9% of everything approved in the state (Glacier Bank leads with $376M). 5 of its 20 markets have had no approvals since before FY2023: an absence in the record, not a stated withdrawal.

Where it lends in Idaho, and where it has gone quietshare movement, FY2023 to FY2025 against FY2020 to FY2022; outlined counties are on the book
Gaining shareLosing shareFlatGone quiet: nothing since FY2023Too thin to read a directionNo record
Every market on the book, largest firstrank and share among every lender in the county, FY2008 to FY2026
CountyApprovedRankShareTrend
Bonneville, ID$13M3rd of 468.1%+2.4 pts
Ada, ID$4M41st of 1330.4%thin
Bingham, ID$3M5th of 236.9%-6.3 pts
Jefferson, ID$3M4th of 189.2%+14.1 pts
Bannock, ID$2M20th of 431.7%-2.9 pts
Madison, ID$2M9th of 254.0%-0.3 pts
Cache, UT$938K29th of 540.5%+1.3 pts
Beaverhead, MT$905K3rd of 167.2%quiet FY2020
Salt Lake, UT$565K132nd of 1640.0%thin
Fremont, ID$515K8th of 163.3%-5.6 pts
Maricopa, AZ$454K251st of 3030.0%thin
Franklin, ID$446K5th of 124.3%thin
Cassia, ID$355K15th of 221.0%thin
7 smaller markets not shown.
What it lends to: the five largest industries on the bookshare of book is concentration; share of sector and rank are position, among every 7(a) lender nationally
IndustryLoansApprovedShare of bookShare of sectorRank
Retail trade16$7M21.9%0.01%588th of 2,589
Health care & social assistance11$3M10.4%0.01%688th of 2,172
Other services15$3M9.6%0.01%708th of 2,248
Construction20$3M8.9%0.01%777th of 2,063
Administrative & waste services16$3M8.7%0.02%459th of 1,763
7(a) lenders into Idaho, share of approvals since FY2008192 lenders on record; the ten largest and Bank of Commerce
GB Glacier Bank 12.2% $376M · 1,348 loans ZB Zions Bank, A Division of 8.9% $274M · 1,911 loans IC Idaho Central CU 6.8% $209M · 399 loans LO Live Oak Banking Company 5.4% $167M · 132 loans CB Columbia Bank 5.3% $164M · 605 loans WT Washington Trust Bank 4.8% $147M · 346 loans WF Wells Fargo Bank National Associa… 4.7% $144M · 597 loans FI First Interstate Bank 3.4% $104M · 321 loans UB U.S. Bank, National Association 3.2% $98M · 875 loans DL D. L. Evans Bank 2.7% $83M · 660 loans TB The Bank of Commerce 0.9% $29M · 137 loans

Commercial real estate against capital

Commercial real estate concentrationthe 2006 interagency screens against total risk-based capital; Tier 1 stands in for the 4 CBLR filers; owner-occupied excluded; bold marks a screen met
Bank of CommerceRankCohort median
Total CRE against capital, the 300% screen181%9th of 12104%
Construction against capital, the 100% screen60%9th of 1216%
Construction and land development, share of loans13.2%9th of 123.1%
Non-owner-occupied nonfarm nonresidential, share of loans21.5%10th of 126.9%
Total CRE, the guidance definition, share of loans39.9%9th of 1224.8%
CRE growth over 36 months, the third prong+50.9%6th of 10+33.8%

Among its peers

Where it sits among its peersnavy: the stronger half of each column; amber: the weaker; darker at the ends
InstitutionAssetsROAEfficiencyNPA / loansNet charge-offsAllowance / loansLoans / depositsEquity / assets
Nelnet Bank$3.00B1.1%37.6%2.17%0.59%1.7%65.7%15.5%
Webbank$2.86B4.8%63.3%0.51%0.40%1.0%107.5%16.7%
Anb Bank$2.85B0.9%78.0%0.37%0.00%0.8%69.2%7.1%
Medallion Bank$2.83B2.2%27.7%0.45%2.76%4.2%116.0%15.9%
State Bank of Southern Utah$2.74B1.7%46.1%0.47%0.26%1.2%80.3%11.4%
Credit One Bank N.A.$2.44B23.9%59.0%3.19%11.01%14.6%137.2%27.1%
Bank of Commerce$2.34B2.1%33.4%1.35%0.54%1.6%91.4%14.8%
Colorado FSB$2.31B0.4%69.2%0.50%0.02%0.8%102.5%11.3%
Central Bank$2.16B2.0%49.1%0.47%0.14%3.2%76.8%14.8%
Opportunity Bank of Montana$2.12B0.8%75.0%0.26%0.03%1.1%87.2%11.7%
Square Finl Services Inc$2.06B33.7%15.4%0.67%12.31%7.6%249.0%65.8%
Column National Association$1.77B5.0%38.9%0.06%-0.24%0.6%23.4%9.9%
Five years, 2021 to 2026same quarter, five years apart; dollars as growth, ratios in points
Bank of CommerceCohort median
20212026Change20212026Change
Loans$1.00B$1.77B+76%$967M$1.71B+77%
Deposits$1.47B$1.93B+32%$1.15B$1.87B+62%
NPA / loans0.13%1.35%+1.22 pts0.37%0.49%+0.12 pts
Efficiency39.3%33.4%-5.9 pts57.3%47.6%-9.7 pts
ROA1.62%2.09%+0.46 pts1.48%2.06%+0.57 pts

This read was prepared for Bank of Commerce's board and management from the public record, and is one slice of what Lynx builds for any bank from its own filing: the peer cohort, the capital, liquidity and rate models with the assumptions the institution sets, and a summary report of twenty sections for the board.

The full pack on Bank of Commerce is prepared on request, and thirty days on the institution's own numbers are open to anyone at the bank.

Ask for the pack

Prepared 7 September 2026
Filing 30 June 2026
Cohort Mountain West banks $1B to $3B
Institution www.bofc.bank

Public record only: FFIEC Call Report, 30 June 2026; FDIC data; cohort by New England and asset band; SBA 7(a) FOIA release as of the 2026 file, loans credited to the institution holding them today. Computed from the institution's own Call Report and its peers' as published; no estimate, no adjustment; not a rating, not an audited statement and not a supervisory judgement.
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