Andover State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.80% (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: 3.80% (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 10.30% +3.80 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 | $20.1M | 20,092 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $195.1M | 195,149 | RCOAA223 |
| Recomputed ratio | 10.30% | numerator / denominator | |
| Filed ratio | 10.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.80 pp | $7.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.55% +2.55 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 | $20.6M | 20,592 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $195.1M | 195,149 | RCOAA223 |
| Recomputed ratio | 10.55% | numerator / denominator | |
| Filed ratio | 10.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.55 pp | $5.0M | capital that could be lost first |
Total risk-based capital ratio 11.80% +1.80 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 | $23.0M | 23,032 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $195.1M | 195,149 | RCOAA223 |
| Recomputed ratio | 11.80% | numerator / denominator | |
| Filed ratio | 11.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.80 pp | $3.5M | capital that could be lost first |
Tier 1 leverage ratio 8.95% +3.95 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 | $20.6M | 20,592 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $230.1M | 230,052 | RCOAA224 |
| Recomputed ratio | 8.95% | numerator / denominator | |
| Filed ratio | 8.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.95 pp | $9.1M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 18,092 | 17,695 | 17,086 | 16,707 | 16,155 | 15,929 | RCOAKW00 |
| Accumulated other comprehensive income | (484) | (516) | (469) | (529) | (629) | (720) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,608 | 19,179 | 18,617 | 18,178 | 17,526 | 17,209 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 484 | 516 | 469 | 529 | 629 | 720 | P859 - P840 |
| Common equity Tier 1 capital | 20,092 | 19,695 | 19,086 | 18,707 | 18,155 | 17,929 | RCOAP859 |
| Additional Tier 1 capital | 500 | 500 | 500 | 500 | 500 | 500 | RCOAP865 |
| Tier 1 capital | 20,592 | 20,195 | 19,586 | 19,207 | 18,655 | 18,429 | RCOA8274 |
| Tier 2 capital | 2,440 | 2,366 | 2,387 | 2,300 | 2,234 | 2,256 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,440 | 2,366 | 2,387 | 2,300 | 2,234 | 2,256 | RCOA5310 |
| Total capital | 23,032 | 22,561 | 21,973 | 21,507 | 20,889 | 20,685 | RCOA3792 |
| Total risk-weighted assets | 195,149 | 189,227 | 190,930 | 183,892 | 178,599 | 180,356 | RCOAA223 |
| Average total assets for the leverage ratio | 230,052 | 230,723 | 217,746 | 215,119 | 209,271 | 210,219 | 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 | $5.7M | $797K | 14.08% | 0.41% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.9M | $3.7M | 22.08% | 1.91% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $13.7M | $2.7M | 20.00% | 1.41% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $58.7M | $29.7M | 50.55% | 15.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $1.9M | 150.00% | 0.98% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $129.7M | $129.4M | 99.72% | 66.26% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.1M | $8.4M | 91.77% | 4.28% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $600K | $7.5M | 1250.00% | 3.84% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $11.2M | $11.2M | 100.00% | 5.72% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $195.3M | ties to item 31 ($195.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $195.3M | RCONB704 |
| Less: excess allowance for credit losses | $108K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $195.1M | 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 | 10.30% | 10.55% | 11.80% | 8.95% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.41% | 10.67% | 11.92% | 8.75% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.00% | 10.26% | 11.51% | 8.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.17% | 10.44% | 11.70% | 8.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.17% | 10.45% | 11.70% | 8.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.94% | 10.22% | 11.47% | 8.77% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 9.47% | 9.75% | 11.00% | 8.23% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.27% | 9.55% | 10.80% | 8.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.13% | 9.40% | 10.65% | 8.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.16% | 9.44% | 10.69% | 8.83% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.03% | 9.31% | 10.56% | 8.67% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.16% | 9.45% | 10.70% | 8.57% | 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 |
|---|---|---|---|---|---|---|
| Andover State Bank (this bank) | Risk-based | 10.30% | 10.55% | 11.80% | 8.95% | |
| West Central Bank | $232.2M | CBLR | NA | NA | NA | 11.95% |
| Farmers State Bank of Hoffman | $232.1M | CBLR | NA | NA | NA | 11.95% |
| Peoples Bank of the South | $232.0M | Risk-based | 16.49% | 16.49% | 17.64% | 12.43% |
| Taylorsville Savings Bank, SSB | $232.4M | Risk-based | 12.95% | 12.95% | 13.99% | 8.08% |
| First State Bank | $232.5M | Risk-based | 13.49% | 13.49% | 14.53% | 11.76% |
| Security State Bank of Marine | $232.5M | Risk-based | 15.08% | 15.08% | 16.34% | 10.87% |
| Farmers State Bank | $232.6M | Risk-based | 18.20% | 18.20% | 19.45% | 12.63% |
| St. Clair County State Bank | $231.8M | CBLR | NA | NA | NA | 13.51% |
| Cornerstone Bank | $232.8M | CBLR | NA | NA | NA | 10.86% |
| Farmers and Merchants State Bank, Bloomfield, Nebraska | $232.9M | Risk-based | 17.01% | 17.01% | 18.26% | 9.45% |
| Peer 25th percentile | 13.89% | 13.89% | 14.98% | 10.86% | ||
| Peer median | 15.78% | 15.78% | 16.99% | 11.85% | ||
| Peer 75th percentile | 16.88% | 16.88% | 18.11% | 12.31% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/225054/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.