Bridge City State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.03% (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: 13.03% (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 20.16% +13.66 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 | $31.1M | 31,098 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.3M | 154,272 | RCOAA223 |
| Recomputed ratio | 20.16% | numerator / denominator | |
| Filed ratio | 20.16% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.66 pp | $21.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.16% +12.16 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 | $31.1M | 31,098 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.3M | 154,272 | RCOAA223 |
| Recomputed ratio | 20.16% | numerator / denominator | |
| Filed ratio | 20.16% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.16 pp | $18.8M | capital that could be lost first |
Total risk-based capital ratio 21.03% +11.03 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 | $32.4M | 32,444 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.3M | 154,272 | RCOAA223 |
| Recomputed ratio | 21.03% | numerator / denominator | |
| Filed ratio | 21.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.03 pp | $17.0M | capital that could be lost first |
Tier 1 leverage ratio 11.71% +6.71 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 | $31.1M | 31,098 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $265.6M | 265,596 | RCOAA224 |
| Recomputed ratio | 11.71% | numerator / denominator | |
| Filed ratio | 11.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.71 pp | $17.8M | 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 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 25,098 | 24,646 | 24,197 | 23,766 | 23,213 | 22,731 | RCOAKW00 |
| Accumulated other comprehensive income | (9,532) | (10,489) | (9,366) | (10,450) | (12,171) | (12,145) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,566 | 20,157 | 20,831 | 19,316 | 17,042 | 16,586 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,532 | 10,489 | 9,366 | 10,450 | 12,171 | 12,145 | P859 - P840 |
| Common equity Tier 1 capital | 31,098 | 30,646 | 30,197 | 29,766 | 29,213 | 28,731 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 31,098 | 30,646 | 30,197 | 29,766 | 29,213 | 28,731 | RCOA8274 |
| Tier 2 capital | 1,346 | 1,343 | 1,343 | 1,198 | 1,202 | 1,224 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,346 | 1,343 | 1,343 | 1,198 | 1,202 | 1,224 | RCOA5310 |
| Total capital | 32,444 | 31,989 | 31,540 | 30,964 | 30,415 | 29,955 | RCOA3792 |
| Total risk-weighted assets | 154,272 | 150,640 | 154,260 | 151,559 | 145,693 | 143,567 | RCOAA223 |
| Average total assets for the leverage ratio | 265,596 | 272,806 | 272,938 | 265,514 | 250,191 | 247,820 | 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 | $15.1M | $2.1M | 13.67% | 1.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $96.4M | $18.2M | 18.83% | 11.77% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $31.3M | $15.7M | 50.18% | 10.17% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $103.4M | $101.4M | 98.04% | 65.73% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.9M | $12.8M | 91.87% | 8.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.1M | $4.2M | 82.01% | 2.71% | 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 | $154.3M | ties to item 31 ($154.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $154.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $154.3M | 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 | 20.16% | 20.16% | 21.03% | 11.71% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.34% | 20.34% | 21.24% | 11.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.58% | 19.58% | 20.45% | 11.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.64% | 19.64% | 20.43% | 11.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.05% | 20.05% | 20.88% | 11.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.01% | 20.01% | 20.86% | 11.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.08% | 20.08% | 20.95% | 11.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.51% | 22.51% | 23.37% | 12.42% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.79% | 23.79% | 24.76% | 11.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.91% | 22.91% | 23.86% | 11.76% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.77% | 22.77% | 23.67% | 11.94% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.80% | 22.80% | 23.74% | 11.94% | 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 |
|---|---|---|---|---|---|---|
| Bridge City State Bank (this bank) | Risk-based | 20.16% | 20.16% | 21.03% | 11.71% | |
| Cornerstone State Bank | $247.0M | CBLR | NA | NA | NA | 10.60% |
| Union Bank | $247.0M | Risk-based | 21.26% | 21.26% | 21.88% | 10.68% |
| Bank of Weston | $246.5M | Risk-based | 12.53% | 12.53% | 13.78% | 8.79% |
| Cleveland State Bank | $246.5M | CBLR | NA | NA | NA | 9.16% |
| Penncrest Bank | $247.1M | CBLR | NA | NA | NA | 13.48% |
| 1st National Bank | $247.2M | Risk-based | 14.71% | 14.71% | 15.96% | 9.56% |
| Bodcaw Bank | $247.3M | CBLR | NA | NA | NA | 10.89% |
| Citizens Bank of Eldon | $247.3M | CBLR | NA | NA | NA | 11.53% |
| Hendricks County Bank and Trust Company | $247.4M | CBLR | NA | NA | NA | 9.96% |
| Drake Bank | $247.4M | Risk-based | 9.80% | 9.80% | 11.07% | 7.27% |
| Peer 25th percentile | 11.85% | 11.85% | 13.10% | 9.26% | ||
| Peer median | 13.62% | 13.62% | 14.87% | 10.28% | ||
| Peer 75th percentile | 16.35% | 16.35% | 17.44% | 10.84% | ||
| This bank's percentile | 75 | 75 | 75 | 90 |
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/43959/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.