American Trust & Savings Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Compared with Q1 2026, Retained earnings fell 5.8% in Q2 2026 to $1.3M, the biggest move on this page. American Trust & Savings Bank has the highest CET1 ratio of the 114 banks headquartered in Iowa, 39.96% as of Q2 2026. Against a median of 19.57% for banks in the < $100M asset tier, American Trust & Savings Bank reported 39.96% on CET1 ratio in Q2 2026, 20.40 points higher.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 39.96% |
| Tier 1 risk-based capital ratio | 39.96% |
| Total risk-based capital ratio | 41.23% |
| Tier 1 leverage ratio | 15.65% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $4.7M |
| Tier 1 capital | $4.7M |
| Total risk-based capital | $4.9M |
| Total equity capital | $3.5M |
| Risk-weighted assets | $11.9M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 12.55% |
| Tangible equity to tangible assets | 12.55% |
| Equity capital to average assets | 11.53% |
| Internal capital growth rate | -9.10% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $300K |
| Common stock surplus | $3.1M |
| Retained earnings | $1.3M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$1.2M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 40.24% | 40.24% | 41.50% | 16.71% | $13.8M |
| Q4 2023 | 40.23% | 40.23% | 41.49% | 16.91% | $13.4M |
| Q1 2024 | 39.94% | 39.94% | 41.19% | 14.89% | $13.3M |
| Q2 2024 | 41.93% | 41.93% | 43.20% | 15.34% | $12.7M |
| Q3 2024 | 41.26% | 41.26% | 42.52% | 15.45% | $12.8M |
| Q4 2024 | 38.63% | 38.63% | 39.90% | 14.50% | $13.2M |
| Q1 2025 | 38.54% | 38.54% | 39.81% | 14.34% | $13.2M |
| Q2 2025 | 39.37% | 39.37% | 40.64% | 14.23% | $12.8M |
| Q3 2025 | 42.88% | 42.88% | 44.15% | 15.49% | $11.9M |
| Q4 2025 | 39.72% | 39.72% | 41.00% | 15.20% | $12.3M |
| Q1 2026 | 40.71% | 40.71% | 41.98% | 15.23% | $11.9M |
| Q2 2026 | 39.96% | 39.96% | 41.23% | 15.65% | $11.9M |
American Trust & Savings Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock American Trust & Savings Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full American Trust & Savings Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 10120) · FFIEC NIC profile (RSSD 675341)