American State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.03% (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: 5.03% (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 11.78% +5.28 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 | $157.6M | 157,565 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.34B | 1,337,440 | RCOAA223 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.28 pp | $70.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.78% +3.78 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 | $157.6M | 157,565 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.34B | 1,337,440 | RCOAA223 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.78 pp | $50.6M | capital that could be lost first |
Total risk-based capital ratio 13.03% +3.03 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 | $174.3M | 174,308 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.34B | 1,337,440 | RCOAA223 |
| Recomputed ratio | 13.03% | numerator / denominator | |
| Filed ratio | 13.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.03 pp | $40.6M | capital that could be lost first |
Tier 1 leverage ratio 10.81% +5.81 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 | $157.6M | 157,565 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.46B | 1,457,499 | RCOAA224 |
| Recomputed ratio | 10.81% | numerator / denominator | |
| Filed ratio | 10.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.81 pp | $84.7M | 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 | 15,114 | 15,114 | 15,114 | 15,114 | 15,114 | 15,114 | RCOAP742 |
| Retained earnings | 144,337 | 142,087 | 142,451 | 137,906 | 135,312 | 134,690 | RCOAKW00 |
| Accumulated other comprehensive income | (204) | (202) | 9 | (9) | (49) | (84) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 159,247 | 156,999 | 157,574 | 153,011 | 150,377 | 149,720 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,682) | (1,684) | (1,895) | (1,877) | (1,837) | (1,802) | P859 - P840 |
| Common equity Tier 1 capital | 157,565 | 155,315 | 155,679 | 151,134 | 148,540 | 147,918 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 157,565 | 155,315 | 155,679 | 151,134 | 148,540 | 147,918 | RCOA8274 |
| Tier 2 capital | 16,743 | 16,369 | 14,050 | 15,155 | 16,936 | 15,025 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,743 | 16,369 | 14,050 | 15,155 | 16,936 | 15,025 | RCOA5310 |
| Total capital | 174,308 | 171,684 | 169,729 | 166,289 | 165,476 | 162,943 | RCOA3792 |
| Total risk-weighted assets | 1,337,440 | 1,324,327 | 1,339,833 | 1,353,028 | 1,354,795 | 1,326,412 | RCOAA223 |
| Average total assets for the leverage ratio | 1,457,499 | 1,461,165 | 1,519,976 | 1,492,476 | 1,473,668 | 1,467,556 | 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 | $42.8M | $2.0M | 4.64% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $25.6M | $1.1M | 4.40% | 0.08% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $154.7M | $78.2M | 50.54% | 5.84% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.3M | $15.5M | 150.00% | 1.16% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $1.19B | $1.17B | 98.38% | 87.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $45.2M | $46.8M | 103.61% | 3.50% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $364K | $4.5M | 1250.00% | 0.34% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $38.7M | $20.9M | 54.08% | 1.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $1.34B | ties to item 31 ($1.34B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.34B | RCONB704 |
| Less: excess allowance for credit losses | $2.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.34B | 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 | 11.78% | 11.78% | 13.03% | 10.81% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.73% | 11.73% | 12.96% | 10.63% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.62% | 11.62% | 12.67% | 10.24% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.17% | 11.17% | 12.29% | 10.13% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.96% | 10.96% | 12.21% | 10.08% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.15% | 11.15% | 12.28% | 10.08% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.14% | 11.14% | 12.19% | 9.94% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.09% | 11.09% | 12.17% | 10.05% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.75% | 10.75% | 11.83% | 9.95% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.26% | 11.26% | 12.39% | 10.23% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.43% | 11.43% | 12.55% | 10.36% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.71% | 11.71% | 12.86% | 10.17% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 11.78% | 11.78% | 13.03% | 10.81% | |
| Malaga Bank, FSB | $1.45B | Risk-based | 27.47% | 27.47% | 27.91% | 16.76% |
| The Union Bank Company | $1.44B | Risk-based | 15.13% | 15.13% | 16.12% | 10.78% |
| American Riviera Bank | $1.44B | Risk-based | 12.40% | 12.40% | 13.56% | 11.25% |
| Marquette Savings Bank | $1.44B | CBLR | NA | NA | NA | 13.58% |
| Northwest Bank | $1.45B | CBLR | NA | NA | NA | 16.57% |
| Apex Bank | $1.46B | Risk-based | 23.20% | 23.20% | 24.46% | 14.46% |
| Watertown Savings Bank | $1.44B | Risk-based | 28.39% | 28.39% | 28.71% | 12.03% |
| Pegasus Bank | $1.46B | Risk-based | 16.40% | 16.40% | 17.51% | 11.41% |
| Peer 25th percentile | 15.45% | 15.45% | 16.47% | 11.37% | ||
| Peer median | 19.80% | 19.80% | 20.99% | 12.81% | ||
| Peer 75th percentile | 26.40% | 26.40% | 27.04% | 14.99% | ||
| This bank's percentile | 0 | 0 | 0 | 12 |
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/735441/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.