Bank of South Texas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 16.63% +7.63 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $28.2M | 28,245 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $169.9M | 169,872 | RCOAA224 |
| Recomputed ratio | 16.63% | numerator / denominator | |
| Filed ratio | 16.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +7.63 pp | $13.0M | 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 | 11,847 | 11,847 | 11,847 | 11,847 | 11,847 | 11,847 | RCOAP742 |
| Retained earnings | 19,878 | 19,301 | 18,939 | 18,346 | 18,098 | 17,351 | RCOAKW00 |
| Accumulated other comprehensive income | 14 | 40 | 134 | 126 | 47 | (9) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,739 | 31,188 | 30,920 | 30,319 | 29,992 | 29,189 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,494) | (3,520) | (3,614) | (3,606) | (3,527) | (3,471) | P859 - P840 |
| Common equity Tier 1 capital | 28,245 | 27,668 | 27,306 | 26,713 | 26,465 | 25,718 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,245 | 27,668 | 27,306 | 26,713 | 26,465 | 25,718 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 169,872 | 167,013 | 161,724 | 157,555 | 157,159 | 158,071 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 16.63% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 16.57% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 16.88% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 16.95% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 16.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 16.27% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 15.80% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 15.27% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 14.00% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.80% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 13.63% | 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 |
|---|---|---|---|---|---|---|
| Bank of South Texas (this bank) | CBLR | NA | NA | NA | 16.63% | |
| Iroquois Farmers State Bank | $174.5M | CBLR | NA | NA | NA | 9.10% |
| Riverbank | $174.4M | CBLR | NA | NA | NA | 12.18% |
| Farmers State Bank & Trust Company | $174.7M | CBLR | NA | NA | NA | 9.10% |
| First State Bank | $174.3M | CBLR | NA | NA | NA | 14.14% |
| Cedar Rapids State Bank | $174.9M | Risk-based | 12.48% | 12.48% | 13.51% | 9.55% |
| Central State Bank | $175.1M | CBLR | NA | NA | NA | 17.92% |
| Farmers & Merchants Bank & Trust | $175.1M | Risk-based | 16.26% | 16.26% | 17.35% | 11.36% |
| The Warrington Bank | $173.9M | CBLR | NA | NA | NA | 16.72% |
| The First National Bank of Scott City | $173.8M | CBLR | NA | NA | NA | 14.48% |
| Waterman Bank | $173.6M | CBLR | NA | NA | NA | 13.20% |
| Peer 25th percentile | 13.43% | 13.43% | 14.47% | 10.01% | ||
| Peer median | 14.37% | 14.37% | 15.43% | 12.69% | ||
| Peer 75th percentile | 15.32% | 15.32% | 16.39% | 14.39% | ||
| This bank's percentile | NA | NA | NA | 80 |
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/49858/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.