Basis of Presentation and Changes in Significant Accounting Policies	3 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]
Basis of Presentation and Changes in Significant Accounting Policies	Note 1: BASIS OF PRESENTATION AND CHANGES IN SIGNIFICANT ACCOUNTING POLICIES The accounting policies followed in the preparation of the interim consolidated financial statements are consistent with those used in the preparation of the annual financial information. The interim consolidated financial statements reflect all normal and recurring adjustments that are necessary, in the opinion of management, for a fair statement of results for the interim period presented. Results for the period ended June 30, 2026, are not necessarily indicative of the results that may be expected for the year ending March 31, 2027. These interim consolidated financial statements and accompanying notes are unaudited and should be read in conjunction with the audited financial statements and notes included in Central Plains Bancshares, Inc.’s (the “Company”) annual report on Form 10-K for the year ended March 31, 2026. The Company’s wholly owned bank subsidiary, Home Federal Savings and Loan Association of Grand Island (the “Association”), conducts substantially all of the Company’s banking operations. Unless otherwise indicated, dollar amounts in the tables contained in the notes to the consolidated financial statements are in thousands. The Company’s consolidated financial statements are prepared in accordance with United States generally accepted accounting principles (“GAAP”) and follow general practices within the banking industry. Application of these principles requires management to make estimates, assumptions, and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes. These estimates, assumptions, and judgments are based on information available as of the date of the consolidated financial statements. Future changes in information may affect these estimates, assumptions, and judgments, which, in turn, may affect amounts reported in the consolidated financial statements. Changes in Significant Accounting Policies Significant accounting policies are presented in Note 1 to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2026. These policies, along with the disclosures presented in the other financial statement notes and, in this discussion, provide information on how significant assets and liabilities are valued in the consolidated financial statements and how those values are determined. During the first quarter ending June 30, 2026, the Company had no changes to significant accounting policies or estimates. Recently Issued Accounting Pronouncements ASU 2025-01 – On January 6, 2025, the FASB issued ASU 2025-01, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. ASU 2025-01 clarifies the effective dates established by ASU 2024-03. For public business entities, the guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact of adopting this guidance; however, it does not expect adoption to have a material effect on its consolidated financial statements. Subsequent events have been evaluated through the date of issuance of the unaudited Consolidated Financial Statements. No significant subsequent events have occurred through this date requiring adjustment to the financial statements or disclosures.

The accounting policies followed in the preparation of the interim consolidated financial statements are consistent with those used in the preparation of the annual financial information. The interim consolidated financial statements reflect all normal and recurring adjustments that are necessary, in the opinion of management, for a fair statement of results for the interim period presented. Results for the period ended June 30, 2026, are not necessarily indicative of the results that may be expected for the year ending March 31, 2027. These interim consolidated financial statements and accompanying notes are unaudited and should be read in conjunction with the audited financial statements and notes included in Central Plains Bancshares, Inc.’s (the “Company”) annual report on Form 10-K for the year ended March 31, 2026. The Company’s wholly owned bank subsidiary, Home Federal Savings and Loan Association of Grand Island (the “Association”), conducts substantially all of the Company’s banking operations. Unless otherwise indicated, dollar amounts in the tables contained in the notes to the consolidated financial statements are in thousands.

The Company’s consolidated financial statements are prepared in accordance with United States generally accepted accounting principles (“GAAP”) and follow general practices within the banking industry. Application of these principles requires management to make estimates, assumptions, and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes. These estimates, assumptions, and judgments are based on information available as of the date of the consolidated financial statements. Future changes in information may affect these estimates, assumptions, and judgments, which, in turn, may affect amounts reported in the consolidated financial statements.

Significant accounting policies are presented in Note 1 to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2026. These policies, along with the disclosures presented in the other financial statement notes and, in this discussion, provide information on how significant assets and liabilities are valued in the consolidated financial statements and how those values are determined. During the first quarter ending June 30, 2026, the Company had no changes to significant accounting policies or estimates.

Recently Issued Accounting Pronouncements

ASU 2025-01 – On January 6, 2025, the FASB issued ASU 2025-01, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. ASU 2025-01 clarifies the effective dates established by ASU 2024-03. For public business entities, the guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact of adopting this guidance; however, it does not expect adoption to have a material effect on its consolidated financial statements.

Subsequent events have been evaluated through the date of issuance of the unaudited Consolidated Financial Statements. No significant subsequent events have occurred through this date requiring adjustment to the financial statements or disclosures.