Central State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.68% (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: 7.68% (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 14.42% +7.92 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 | $42.8M | 42,760 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.5M | 296,490 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.92 pp | $23.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.42% +6.42 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 | $42.8M | 42,760 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.5M | 296,490 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.42 pp | $19.0M | capital that could be lost first |
Total risk-based capital ratio 15.68% +5.68 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 | $46.5M | 46,475 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.5M | 296,490 | RCOAA223 |
| Recomputed ratio | 15.68% | numerator / denominator | |
| Filed ratio | 15.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.68 pp | $16.8M | capital that could be lost first |
Tier 1 leverage ratio 10.27% +5.27 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 | $42.8M | 42,760 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $416.4M | 416,380 | RCOAA224 |
| Recomputed ratio | 10.27% | numerator / denominator | |
| Filed ratio | 10.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.27 pp | $21.9M | 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 | 22,000 | 22,000 | 22,000 | 22,000 | 22,000 | 22,000 | RCOAP742 |
| Retained earnings | 25,776 | 26,342 | 25,324 | 26,745 | 25,928 | 25,515 | RCOAKW00 |
| Accumulated other comprehensive income | (6,326) | (6,717) | (6,175) | (6,701) | (8,012) | (7,983) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,450 | 41,625 | 41,149 | 42,044 | 39,916 | 39,532 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,310 | 1,682 | 1,122 | 1,629 | 2,921 | 2,874 | P859 - P840 |
| Common equity Tier 1 capital | 42,760 | 43,307 | 42,271 | 43,673 | 42,837 | 42,406 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,760 | 43,307 | 42,271 | 43,673 | 42,837 | 42,406 | RCOA8274 |
| Tier 2 capital | 3,715 | 3,799 | 4,099 | 4,116 | 4,210 | 4,257 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,715 | 3,799 | 4,099 | 4,116 | 4,210 | 4,257 | RCOA5310 |
| Total capital | 46,475 | 47,106 | 46,370 | 47,789 | 47,047 | 46,663 | RCOA3792 |
| Total risk-weighted assets | 296,490 | 302,837 | 327,151 | 328,506 | 336,075 | 339,900 | RCOAA223 |
| Average total assets for the leverage ratio | 416,380 | 424,610 | 434,866 | 440,672 | 442,658 | 451,473 | 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 | $18.5M | $3.1M | 16.86% | 1.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $58.8M | $10.9M | 18.61% | 3.68% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $107.3M | $53.6M | 50.00% | 18.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $63K | $63K | 100.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $220.6M | $209.5M | 94.95% | 70.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.0M | $17.8M | 88.60% | 5.98% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.2M | 100.00% | 0.73% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $297.2M | ties to item 31 ($297.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $297.2M | RCONB704 |
| Less: excess allowance for credit losses | $674K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $296.5M | 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 | 14.42% | 14.42% | 15.68% | 10.27% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.30% | 14.30% | 15.55% | 10.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.92% | 12.92% | 14.17% | 9.72% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.29% | 13.29% | 14.55% | 9.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.75% | 12.75% | 14.00% | 9.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.48% | 12.48% | 13.73% | 9.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.94% | 11.94% | 13.19% | 9.01% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.42% | 11.42% | 12.67% | 8.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.22% | 11.22% | 12.47% | 8.83% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.19% | 11.19% | 12.45% | 8.85% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.04% | 11.04% | 12.29% | 8.79% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.94% | 10.94% | 12.19% | 8.87% | 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 |
|---|---|---|---|---|---|---|
| Central State Bank (this bank) | Risk-based | 14.42% | 14.42% | 15.68% | 10.27% | |
| Kentland Bank | $419.4M | CBLR | NA | NA | NA | 12.54% |
| Bank of Franklin County | $419.4M | CBLR | NA | NA | NA | 9.53% |
| First National Bank of Brookfield | $419.6M | CBLR | NA | NA | NA | 13.04% |
| First National Bank in Deridder | $419.0M | Risk-based | 17.24% | 17.24% | 18.36% | 9.84% |
| F&M Bank | $419.9M | CBLR | NA | NA | NA | 14.93% |
| The Bank of Star Valley | $420.0M | Risk-based | 17.57% | 17.57% | 18.79% | 10.81% |
| Cumberland Security Bank, Inc. | $420.1M | Risk-based | 17.65% | 17.65% | 18.92% | 14.14% |
| Devon Bank | $418.6M | Risk-based | 9.96% | 9.96% | 10.65% | 6.27% |
| First National Bank | $418.5M | Risk-based | 16.70% | 16.70% | 17.96% | 9.50% |
| The Citizens Bank of Swainsboro | $420.5M | Risk-based | 18.92% | 18.92% | 20.18% | 12.29% |
| Peer 25th percentile | 16.83% | 16.83% | 18.06% | 9.61% | ||
| Peer median | 17.40% | 17.40% | 18.57% | 11.55% | ||
| Peer 75th percentile | 17.63% | 17.63% | 18.89% | 12.92% | ||
| This bank's percentile | 17 | 17 | 17 | 40 |
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/678744/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.