Andes State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.42% (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: 22.42% (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 29.17% +22.67 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 | $3.9M | 3,946 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.5M | 13,529 | RCOAA223 |
| Recomputed ratio | 29.17% | numerator / denominator | |
| Filed ratio | 29.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.67 pp | $3.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.17% +21.17 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 | $3.9M | 3,946 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.5M | 13,529 | RCOAA223 |
| Recomputed ratio | 29.17% | numerator / denominator | |
| Filed ratio | 29.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.17 pp | $2.9M | capital that could be lost first |
Total risk-based capital ratio 30.42% +20.42 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 | $4.1M | 4,116 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $13.5M | 13,529 | RCOAA223 |
| Recomputed ratio | 30.42% | numerator / denominator | |
| Filed ratio | 30.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.42 pp | $2.8M | capital that could be lost first |
Tier 1 leverage ratio 13.32% +8.32 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 | $3.9M | 3,946 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $29.6M | 29,620 | RCOAA224 |
| Recomputed ratio | 13.32% | numerator / denominator | |
| Filed ratio | 13.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.32 pp | $2.5M | 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 | 1,760 | 1,760 | 1,760 | 1,760 | 1,760 | 1,760 | RCOAP742 |
| Retained earnings | 2,186 | 2,081 | 2,004 | 1,924 | 1,858 | 1,758 | RCOAKW00 |
| Accumulated other comprehensive income | (43) | (48) | (25) | (33) | (51) | (69) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,903 | 3,793 | 3,739 | 3,651 | 3,567 | 3,449 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 43 | 48 | 25 | 33 | 51 | 69 | P859 - P840 |
| Common equity Tier 1 capital | 3,946 | 3,841 | 3,764 | 3,684 | 3,618 | 3,518 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,946 | 3,841 | 3,764 | 3,684 | 3,618 | 3,518 | RCOA8274 |
| Tier 2 capital | 170 | 155 | 165 | 156 | 151 | 146 | RCOA5311 |
| Allowance includable in Tier 2 capital | 170 | 155 | 165 | 156 | 151 | 146 | RCOA5310 |
| Total capital | 4,116 | 3,996 | 3,929 | 3,840 | 3,769 | 3,664 | RCOA3792 |
| Total risk-weighted assets | 13,529 | 12,323 | 13,147 | 12,398 | 12,054 | 11,692 | RCOAA223 |
| Average total assets for the leverage ratio | 29,620 | 26,851 | 28,049 | 25,746 | 29,113 | 25,208 | 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 | $13.4M | $1.1M | 8.40% | 8.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.4M | $326K | 23.26% | 2.40% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.2M | $440K | 20.00% | 3.23% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $537K | $268K | 50.00% | 1.97% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $10.6M | $10.6M | 100.00% | 77.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $375K | $375K | 100.00% | 2.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $519K | $519K | 100.00% | 3.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $13.6M | ties to item 31 ($13.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $13.6M | RCONB704 |
| Less: excess allowance for credit losses | $79K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $13.5M | 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 | 29.17% | 29.17% | 30.42% | 13.32% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 31.17% | 31.17% | 32.43% | 14.30% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 28.63% | 28.63% | 29.89% | 13.42% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 29.71% | 29.71% | 30.97% | 14.31% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 30.01% | 30.01% | 31.27% | 12.43% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 30.09% | 30.09% | 31.34% | 13.96% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 26.04% | 26.04% | 27.29% | 13.19% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 13.63% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 25.61% | 25.61% | 26.86% | 11.22% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 11.66% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 11.36% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 11.51% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Andes State Bank (this bank) | Risk-based | 29.17% | 29.17% | 30.42% | 13.32% | |
| The Liberty Savings Association, FSA | $28.2M | CBLR | NA | NA | NA | 24.05% |
| Milford Building and Loan Association, SB | $28.1M | CBLR | NA | NA | NA | 12.29% |
| State Bank of Easton | $28.4M | Risk-based | 19.20% | 19.20% | 20.45% | 13.76% |
| American Trust & Savings Bank | $27.8M | Risk-based | 39.96% | 39.96% | 41.23% | 15.65% |
| The Philadelphia Trust Company | $27.7M | CBLR | NA | NA | NA | 71.82% |
| Brazos National Bank | $27.6M | Risk-based | 99.13% | 99.13% | 99.49% | 56.08% |
| The First National Bank of Frederick | $28.8M | CBLR | NA | NA | NA | 12.71% |
| Citizens Bank of Edinburg | $29.0M | CBLR | NA | NA | NA | 11.93% |
| Peer 25th percentile | 29.58% | 29.58% | 30.84% | 12.61% | ||
| Peer median | 39.96% | 39.96% | 41.23% | 14.70% | ||
| Peer 75th percentile | 69.54% | 69.54% | 70.36% | 32.06% | ||
| This bank's percentile | 33 | 33 | 33 | 38 |
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/410159/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.