Bankstar Financial: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.08% (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: 5.08% (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 12.02% +5.52 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 | $34.3M | 34,283 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $285.1M | 285,150 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.52 pp | $15.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.02% +4.02 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 | $34.3M | 34,283 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $285.1M | 285,150 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.02 pp | $11.5M | capital that could be lost first |
Total risk-based capital ratio 13.08% +3.08 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 | $37.3M | 37,289 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $285.1M | 285,150 | RCOAA223 |
| Recomputed ratio | 13.08% | numerator / denominator | |
| Filed ratio | 13.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.08 pp | $8.8M | capital that could be lost first |
Tier 1 leverage ratio 9.42% +4.42 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 | $34.3M | 34,283 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $363.9M | 363,857 | RCOAA224 |
| Recomputed ratio | 9.42% | numerator / denominator | |
| Filed ratio | 9.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.42 pp | $16.1M | 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 | 18,979 | 18,979 | 18,979 | 18,979 | 13,979 | 13,979 | RCOAP742 |
| Retained earnings | 17,490 | 16,283 | 15,586 | 14,477 | 18,308 | 17,423 | RCOAKW00 |
| Accumulated other comprehensive income | (1,646) | (1,835) | (1,554) | (1,789) | (2,089) | (2,567) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 34,823 | 33,427 | 33,011 | 31,667 | 30,198 | 28,835 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (540) | (354) | (637) | (404) | (106) | 369 | P859 - P840 |
| Common equity Tier 1 capital | 34,283 | 33,073 | 32,374 | 31,263 | 30,092 | 29,204 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,283 | 33,073 | 32,374 | 31,263 | 30,092 | 29,204 | RCOA8274 |
| Tier 2 capital | 3,006 | 2,855 | 2,708 | 2,624 | 2,705 | 2,606 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,006 | 2,855 | 2,708 | 2,624 | 2,705 | 2,606 | RCOA5310 |
| Total capital | 37,289 | 35,928 | 35,082 | 33,887 | 32,797 | 31,810 | RCOA3792 |
| Total risk-weighted assets | 285,150 | 281,264 | 274,929 | 266,350 | 255,922 | 259,653 | RCOAA223 |
| Average total assets for the leverage ratio | 363,857 | 354,933 | 348,825 | 336,745 | 331,839 | 326,532 | 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 | $29.3M | $428K | 1.46% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $36.2M | $7.0M | 19.45% | 2.47% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $237K | $47K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $94.8M | $58.6M | 61.77% | 20.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $386K | $579K | 150.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $189.5M | $188.8M | 99.63% | 66.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.6M | $14.4M | 92.09% | 5.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.9M | $15.3M | 85.50% | 5.37% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $285.1M | ties to item 31 ($285.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $285.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $285.1M | 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 | 12.02% | 12.02% | 13.08% | 9.42% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.76% | 11.76% | 12.77% | 9.32% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.78% | 11.78% | 12.76% | 9.28% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.74% | 11.74% | 12.72% | 9.28% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.76% | 11.76% | 12.82% | 9.07% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.25% | 11.25% | 12.25% | 8.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.05% | 11.05% | 12.03% | 8.57% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.64% | 10.64% | 11.63% | 8.55% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.57% | 10.57% | 11.56% | 8.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.80% | 9.80% | 10.85% | 7.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.86% | 9.86% | 10.88% | 7.94% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.07% | 10.07% | 11.11% | 8.06% | 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 |
|---|---|---|---|---|---|---|
| Bankstar Financial (this bank) | Risk-based | 12.02% | 12.02% | 13.08% | 9.42% | |
| The First National Bank of Bangor | $363.7M | CBLR | NA | NA | NA | 31.61% |
| Shelby County State Bank | $363.2M | CBLR | NA | NA | NA | 10.44% |
| Commercial Bank & Trust Company | $364.0M | CBLR | NA | NA | NA | 11.30% |
| Amerifirst Bank | $364.1M | Risk-based | 11.97% | 11.97% | 13.10% | 9.66% |
| Marion Community Bank | $364.2M | CBLR | NA | NA | NA | 9.83% |
| Progrowth Bank | $364.8M | Risk-based | 20.01% | 20.01% | 20.50% | 7.09% |
| Desjardins Bank, N.A. | $362.1M | CBLR | NA | NA | NA | 19.31% |
| Native American Bank, N.A. | $362.0M | CBLR | NA | NA | NA | 14.39% |
| West View Savings Bank | $365.1M | CBLR | NA | NA | NA | 9.36% |
| Shell Lake State Bank | $361.8M | CBLR | NA | NA | NA | 12.31% |
| Peer 25th percentile | 13.98% | 13.98% | 14.95% | 9.70% | ||
| Peer median | 15.99% | 15.99% | 16.80% | 10.87% | ||
| Peer 75th percentile | 18.00% | 18.00% | 18.65% | 13.87% | ||
| This bank's percentile | 50 | 50 | 0 | 20 |
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/109453/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.