22nd State Banking Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.38% (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: 6.38% (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 13.12% +6.62 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 | $32.7M | 32,726 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.4M | 249,357 | RCOAA223 |
| Recomputed ratio | 13.12% | numerator / denominator | |
| Filed ratio | 13.12% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.62 pp | $16.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.12% +5.12 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 | $32.7M | 32,726 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.4M | 249,357 | RCOAA223 |
| Recomputed ratio | 13.12% | numerator / denominator | |
| Filed ratio | 13.12% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.12 pp | $12.8M | capital that could be lost first |
Total risk-based capital ratio 14.38% +4.38 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 | $35.9M | 35,862 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.4M | 249,357 | RCOAA223 |
| Recomputed ratio | 14.38% | numerator / denominator | |
| Filed ratio | 14.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.38 pp | $10.9M | capital that could be lost first |
Tier 1 leverage ratio 11.12% +6.12 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 | $32.7M | 32,726 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $294.3M | 294,323 | RCOAA224 |
| Recomputed ratio | 11.12% | numerator / denominator | |
| Filed ratio | 11.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.12 pp | $18.0M | 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 | 36,350 | 36,350 | 36,350 | 36,350 | 36,350 | 36,350 | RCOAP742 |
| Retained earnings | (94) | 1,405 | 1,944 | 3,241 | 2,456 | (2,197) | RCOAKW00 |
| Accumulated other comprehensive income | (2,599) | (2,343) | (2,355) | (2,323) | (2,941) | (2,946) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,657 | 35,412 | 35,939 | 37,268 | 35,865 | 31,207 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (931) | (1,103) | (1,144) | (1,196) | (635) | (720) | P859 - P840 |
| Common equity Tier 1 capital | 32,726 | 34,309 | 34,795 | 36,072 | 35,230 | 30,487 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,726 | 34,309 | 34,795 | 36,072 | 35,230 | 30,487 | RCOA8274 |
| Tier 2 capital | 3,136 | 3,164 | 3,120 | 3,122 | 2,989 | 3,480 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,136 | 3,164 | 3,120 | 3,122 | 2,989 | 3,480 | RCOA5310 |
| Total capital | 35,862 | 37,473 | 37,915 | 39,194 | 38,219 | 33,967 | RCOA3792 |
| Total risk-weighted assets | 249,357 | 250,766 | 247,088 | 248,728 | 237,937 | 277,674 | RCOAA223 |
| Average total assets for the leverage ratio | 294,323 | 269,532 | 272,384 | 264,671 | 272,542 | 325,195 | 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 | $9.8M | $1.6M | 16.22% | 0.64% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.5M | $8.1M | 20.58% | 3.24% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.5M | $1.9M | 20.00% | 0.76% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $35.4M | $21.9M | 61.91% | 8.73% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $7.2M | $10.7M | 150.00% | 4.28% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $174.9M | $173.0M | 98.92% | 68.93% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.1M | $21.6M | 107.27% | 8.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.1M | $12.1M | 100.00% | 4.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $486K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $500 | 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 | $250.9M | ties to item 31 ($250.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $250.9M | RCONB704 |
| Less: excess allowance for credit losses | $1.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $249.4M | 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 | 13.12% | 13.12% | 14.38% | 11.12% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.68% | 13.68% | 14.94% | 12.73% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.08% | 14.08% | 15.34% | 12.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.50% | 14.50% | 15.76% | 13.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.81% | 14.81% | 16.06% | 12.93% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.98% | 10.98% | 12.23% | 9.38% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.23% | 10.23% | 11.48% | 9.16% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.31% | 10.31% | 11.56% | 10.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.87% | 13.87% | 15.12% | 11.11% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.69% | 13.69% | 14.94% | 11.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.02% | 14.02% | 15.27% | 11.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.46% | 13.46% | 14.71% | 11.39% | 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 |
|---|---|---|---|---|---|---|
| 22nd State Banking Company (this bank) | Risk-based | 13.12% | 13.12% | 14.38% | 11.12% | |
| Charter Bank | $292.3M | Risk-based | 17.52% | 17.52% | 18.78% | 11.30% |
| Huron Valley State Bank | $291.9M | Risk-based | 10.56% | 10.56% | 11.68% | 9.96% |
| State Savings Bank | $291.9M | Risk-based | 10.79% | 10.79% | 12.05% | 8.67% |
| Lake Central Bank | $291.3M | Risk-based | 14.18% | 14.18% | 15.26% | 11.15% |
| Three Rivers Bank of Montana | $293.1M | CBLR | NA | NA | NA | 11.72% |
| Security First Bank of North Dakota | $293.2M | CBLR | NA | NA | NA | 12.99% |
| First Colony Bank of Florida | $291.1M | Risk-based | 13.32% | 13.32% | 14.58% | 9.94% |
| The First National Bank of Milaca | $293.2M | Risk-based | 17.35% | 17.35% | 18.48% | 10.77% |
| Peer 25th percentile | 11.43% | 11.43% | 12.68% | 9.96% | ||
| Peer median | 13.75% | 13.75% | 14.92% | 10.96% | ||
| Peer 75th percentile | 16.56% | 16.56% | 17.67% | 11.41% | ||
| This bank's percentile | 33 | 33 | 33 | 50 |
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/449430/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.