1st State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.22% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 8.22% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 14.97% +8.47 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $59.8M | 59,821 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $399.7M | 399,718 | RCOAA223 |
| Recomputed ratio | 14.97% | numerator / denominator | |
| Filed ratio | 14.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.47 pp | $33.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.97% +6.97 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $59.8M | 59,821 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $399.7M | 399,718 | RCOAA223 |
| Recomputed ratio | 14.97% | numerator / denominator | |
| Filed ratio | 14.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.97 pp | $27.8M | capital that could be lost first |
Total risk-based capital ratio 16.22% +6.22 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $64.8M | 64,822 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $399.7M | 399,718 | RCOAA223 |
| Recomputed ratio | 16.22% | numerator / denominator | |
| Filed ratio | 16.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.22 pp | $24.9M | capital that could be lost first |
Tier 1 leverage ratio 12.27% +7.27 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $59.8M | 59,821 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $487.5M | 487,479 | RCOAA224 |
| Recomputed ratio | 12.27% | numerator / denominator | |
| Filed ratio | 12.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.27 pp | $35.4M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 43,284 | 43,261 | 43,237 | 43,219 | 43,199 | 43,174 | RCOAP742 |
| Retained earnings | 16,537 | 14,917 | 14,190 | 12,318 | 10,682 | 9,605 | RCOAKW00 |
| Accumulated other comprehensive income | (1,119) | (1,017) | (893) | (1,082) | (1,639) | (1,925) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 58,702 | 57,161 | 56,534 | 54,455 | 52,242 | 50,854 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,119 | 1,017 | 893 | 1,082 | 1,639 | 1,925 | P859 - P840 |
| Common equity Tier 1 capital | 59,821 | 58,178 | 57,427 | 55,537 | 53,881 | 52,779 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 59,821 | 58,178 | 57,427 | 55,537 | 53,881 | 52,779 | RCOA8274 |
| Tier 2 capital | 5,001 | 4,931 | 4,902 | 4,756 | 4,850 | 4,877 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,001 | 4,931 | 4,902 | 4,756 | 4,850 | 4,877 | RCOA5310 |
| Total capital | 64,822 | 63,109 | 62,329 | 60,293 | 58,731 | 57,656 | RCOA3792 |
| Total risk-weighted assets | 399,718 | 393,734 | 391,324 | 379,533 | 387,115 | 389,484 | RCOAA223 |
| Average total assets for the leverage ratio | 487,479 | 490,382 | 486,118 | 476,724 | 465,771 | 463,365 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $80.4M | $2.8M | 3.50% | 0.70% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $62.9M | $2.7M | 4.31% | 0.68% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $47.3M | $32.3M | 68.41% | 8.08% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.5M | 134.54% | 0.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $275.1M | $268.7M | 97.68% | 67.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.9M | $30.8M | 103.06% | 7.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $61.7M | $61.2M | 99.24% | 15.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $400.1M | ties to item 31 ($400.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $400.1M | RCONB704 |
| Less: excess allowance for credit losses | $340K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $399.7M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 14.97% | 14.97% | 16.22% | 12.27% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.78% | 14.78% | 16.03% | 11.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.68% | 14.68% | 15.93% | 11.81% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.63% | 14.63% | 15.89% | 11.65% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.92% | 13.92% | 15.17% | 11.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.55% | 13.55% | 14.80% | 11.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.29% | 14.29% | 15.54% | 10.94% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.98% | 13.98% | 15.23% | 10.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.41% | 13.41% | 14.66% | 10.09% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.57% | 13.57% | 14.82% | 9.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.01% | 13.01% | 14.26% | 9.68% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.56% | 12.56% | 13.81% | 9.33% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| 1st State Bank (this bank) | Risk-based | 14.97% | 14.97% | 16.22% | 12.27% | |
| Black Hills Community Bank, N.A. | $489.7M | CBLR | NA | NA | NA | 12.44% |
| Evabank | $490.6M | CBLR | NA | NA | NA | 27.85% |
| Century Bank & Trust | $490.7M | CBLR | NA | NA | NA | 11.79% |
| The Citizens Bank of Clovis | $491.2M | CBLR | NA | NA | NA | 11.66% |
| Lifestore Bank | $491.3M | Risk-based | 18.65% | 18.65% | 19.90% | 11.92% |
| Citizens Bank | $488.8M | Risk-based | 10.10% | 10.10% | 11.37% | 6.90% |
| Solutions Bank | $491.6M | Risk-based | 13.36% | 13.36% | 14.08% | 8.83% |
| BANK3 | $491.8M | Risk-based | 11.70% | 11.70% | 12.74% | 10.98% |
| Citizens State Bank | $488.2M | CBLR | NA | NA | NA | 10.02% |
| Peer 25th percentile | 11.30% | 11.30% | 12.40% | 10.02% | ||
| Peer median | 12.53% | 12.53% | 13.41% | 11.66% | ||
| Peer 75th percentile | 14.68% | 14.68% | 15.54% | 11.92% | ||
| This bank's percentile | 75 | 75 | 75 | 78 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/3223305/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.