American State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.59% (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: 7.59% (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 14.41% +7.91 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 | $69.4M | 69,437 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $482.0M | 481,953 | RCOAA223 |
| Recomputed ratio | 14.41% | numerator / denominator | |
| Filed ratio | 14.41% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.91 pp | $38.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.41% +6.41 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 | $69.4M | 69,437 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $482.0M | 481,953 | RCOAA223 |
| Recomputed ratio | 14.41% | numerator / denominator | |
| Filed ratio | 14.41% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.41 pp | $30.9M | capital that could be lost first |
Total risk-based capital ratio 15.59% +5.59 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 | $75.1M | 75,116 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $482.0M | 481,953 | RCOAA223 |
| Recomputed ratio | 15.59% | numerator / denominator | |
| Filed ratio | 15.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.59 pp | $26.9M | capital that could be lost first |
Tier 1 leverage ratio 10.91% +5.91 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 | $69.4M | 69,437 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $636.5M | 636,481 | RCOAA224 |
| Recomputed ratio | 10.91% | numerator / denominator | |
| Filed ratio | 10.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.91 pp | $37.6M | 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 | 84,998 | 84,998 | 84,998 | 84,998 | 84,998 | 84,998 | RCOAP742 |
| Retained earnings | (7,266) | (7,851) | (7,529) | (7,690) | (7,424) | (7,963) | RCOAKW00 |
| Accumulated other comprehensive income | (763) | (823) | (816) | (924) | (1,142) | (1,379) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 76,969 | 76,324 | 76,653 | 76,384 | 76,432 | 75,656 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (7,532) | (7,477) | (7,489) | (6,224) | (6,011) | (5,779) | P859 - P840 |
| Common equity Tier 1 capital | 69,437 | 68,847 | 69,164 | 70,160 | 70,421 | 69,877 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 69,437 | 68,847 | 69,164 | 70,160 | 70,421 | 69,877 | RCOA8274 |
| Tier 2 capital | 5,679 | 6,048 | 6,281 | 6,385 | 6,372 | 6,771 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,679 | 6,048 | 6,281 | 6,385 | 6,372 | 6,771 | RCOA5310 |
| Total capital | 75,116 | 74,895 | 75,445 | 76,545 | 76,793 | 76,648 | RCOA3792 |
| Total risk-weighted assets | 481,953 | 487,942 | 501,560 | 510,640 | 509,686 | 541,110 | RCOAA223 |
| Average total assets for the leverage ratio | 636,481 | 663,397 | 667,550 | 660,493 | 667,832 | 679,636 | 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 | $111.8M | $5.4M | 4.83% | 1.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $20.2M | $17.7M | 87.36% | 3.66% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $107.5M | $57.1M | 53.10% | 11.85% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.8M | $8.7M | 150.00% | 1.80% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $344.2M | $340.1M | 98.81% | 70.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $46.5M | $42.4M | 91.16% | 8.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.7M | $10.7M | 99.79% | 2.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $9K | 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 | $481.9M | does not tie to item 31 ($482.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $482.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $482.0M | 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 | 14.41% | 14.41% | 15.59% | 10.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.11% | 14.11% | 15.35% | 10.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.79% | 13.79% | 15.04% | 10.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.74% | 13.74% | 14.99% | 10.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.82% | 13.82% | 15.07% | 10.54% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.91% | 12.91% | 14.16% | 10.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.83% | 12.83% | 14.09% | 8.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.80% | 9.80% | 11.05% | 7.82% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.00% | 10.00% | 11.25% | 7.70% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.74% | 9.74% | 10.99% | 7.64% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.42% | 9.42% | 10.61% | 7.77% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.08% | 9.08% | 10.33% | 7.52% | 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 |
|---|---|---|---|---|---|---|
| American State Bank (this bank) | Risk-based | 14.41% | 14.41% | 15.59% | 10.91% | |
| Oneunited Bank | $637.9M | CBLR | NA | NA | NA | 10.43% |
| Tri-County Bank | $638.6M | CBLR | NA | NA | NA | 13.56% |
| Haverhill Bank | $636.8M | Risk-based | 14.13% | 14.13% | 14.94% | 11.17% |
| Verimore Bank | $639.1M | Risk-based | 13.35% | 13.35% | 14.55% | 10.62% |
| First Bank of Owasso | $639.3M | Risk-based | 18.22% | 18.22% | 19.47% | 15.67% |
| The State National Bank of Big Spring | $640.0M | CBLR | NA | NA | NA | 11.19% |
| Legends Bank | $635.5M | CBLR | NA | NA | NA | 18.30% |
| Trustbank | $640.2M | CBLR | NA | NA | NA | 9.81% |
| Woodlands Bank | $640.3M | Risk-based | 11.73% | 11.73% | 12.83% | 8.86% |
| Peer 25th percentile | 12.94% | 12.94% | 14.12% | 10.43% | ||
| Peer median | 13.74% | 13.74% | 14.74% | 11.17% | ||
| Peer 75th percentile | 15.15% | 15.15% | 16.07% | 13.56% | ||
| This bank's percentile | 75 | 75 | 75 | 44 |
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/262358/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.