CB&S Bank, Inc.: 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 10.42% +1.42 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 | $331.0M | 331,039 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.18B | 3,175,893 | RCOAA224 |
| Recomputed ratio | 10.42% | numerator / denominator | |
| Filed ratio | 10.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.42 pp | $45.2M | 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 | 150,547 | 126,149 | 126,144 | 126,149 | 126,149 | 126,149 | RCOAP742 |
| Retained earnings | 215,440 | 211,166 | 232,018 | 223,537 | 217,568 | 216,046 | RCOAKW00 |
| Accumulated other comprehensive income | (177,717) | (184,505) | (180,102) | (184,507) | (203,184) | (195,828) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 188,270 | 152,810 | 178,060 | 165,179 | 140,533 | 146,367 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 142,769 | 158,358 | 153,901 | 158,253 | 176,876 | 169,467 | P859 - P840 |
| Common equity Tier 1 capital | 331,039 | 311,168 | 331,961 | 323,432 | 317,409 | 315,834 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 331,039 | 311,168 | 331,961 | 323,432 | 317,409 | 315,834 | 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 | 3,175,893 | 3,045,681 | 3,028,528 | 2,976,156 | 2,951,814 | 2,886,300 | 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 | 10.42% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 10.22% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 10.96% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 10.87% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 10.75% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 10.94% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 11.13% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 10.98% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 10.90% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 10.72% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 10.92% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 10.86% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| CB&S Bank, Inc. (this bank) | CBLR | NA | NA | NA | 10.42% | |
| Midwest Bankcentre | $3.07B | Risk-based | 13.54% | 13.54% | 14.79% | 12.15% |
| Penn Community Bank | $3.07B | Risk-based | 16.17% | 16.17% | 17.19% | 12.68% |
| Guaranty Bank and Trust Company | $3.07B | CBLR | NA | NA | NA | 10.42% |
| BankNewport | $3.07B | Risk-based | 12.70% | 12.70% | 13.62% | 10.58% |
| Lawrence Bank | $3.04B | Risk-based | 12.86% | 12.86% | 13.77% | 9.78% |
| The National Bank of Indianapolis | $3.04B | Risk-based | 11.42% | 11.42% | 12.47% | 9.29% |
| Mascoma Bank | $3.03B | Risk-based | 12.01% | 12.01% | 12.87% | 9.09% |
| Unibank for Savings | $3.11B | Risk-based | 14.02% | 14.02% | 15.27% | 8.83% |
| The Bank of Tampa | $3.02B | Risk-based | 14.52% | 14.52% | 15.77% | 10.97% |
| Peer 25th percentile | 12.52% | 12.52% | 13.43% | 9.29% | ||
| Peer median | 13.20% | 13.20% | 14.28% | 10.42% | ||
| Peer 75th percentile | 14.14% | 14.14% | 15.40% | 10.97% | ||
| This bank's percentile | NA | NA | NA | 56 |
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/594433/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.