Cfsbank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.10% (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: 12.10% (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 19.55% +13.05 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 | $83.2M | 83,198 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $425.6M | 425,638 | RCOAA223 |
| Recomputed ratio | 19.55% | numerator / denominator | |
| Filed ratio | 19.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.05 pp | $55.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.55% +11.55 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 | $83.2M | 83,198 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $425.6M | 425,638 | RCOAA223 |
| Recomputed ratio | 19.55% | numerator / denominator | |
| Filed ratio | 19.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.55 pp | $49.1M | capital that could be lost first |
Total risk-based capital ratio 20.10% +10.10 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 | $85.6M | 85,557 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $425.6M | 425,638 | RCOAA223 |
| Recomputed ratio | 20.10% | numerator / denominator | |
| Filed ratio | 20.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.10 pp | $43.0M | capital that could be lost first |
Tier 1 leverage ratio 10.96% +5.96 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 | $83.2M | 83,198 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $759.3M | 759,328 | RCOAA224 |
| Recomputed ratio | 10.96% | numerator / denominator | |
| Filed ratio | 10.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.96 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 | 1 | 1 | 1 | 1 | 1 | 1 | RCOAP742 |
| Retained earnings | 84,027 | 83,507 | 83,215 | 82,973 | 82,585 | 82,006 | RCOAKW00 |
| Accumulated other comprehensive income | (8,596) | (8,128) | (7,838) | (8,716) | (10,177) | (11,140) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,432 | 75,380 | 75,378 | 74,258 | 72,409 | 70,867 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,766 | 7,295 | 7,002 | 7,879 | 9,336 | 10,296 | P859 - P840 |
| Common equity Tier 1 capital | 83,198 | 82,675 | 82,380 | 82,137 | 81,745 | 81,163 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 83,198 | 82,675 | 82,380 | 82,137 | 81,745 | 81,163 | RCOA8274 |
| Tier 2 capital | 2,359 | 2,303 | 2,331 | 2,596 | 2,603 | 2,604 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,359 | 2,303 | 2,331 | 2,596 | 2,603 | 2,604 | RCOA5310 |
| Total capital | 85,557 | 84,978 | 84,711 | 84,733 | 84,348 | 83,767 | RCOA3792 |
| Total risk-weighted assets | 425,638 | 411,922 | 402,485 | 400,256 | 389,965 | 386,201 | RCOAA223 |
| Average total assets for the leverage ratio | 759,328 | 741,833 | 749,669 | 801,073 | 817,379 | 742,672 | 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 | $14.1M | $2.0M | 14.55% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $221.1M | $55.7M | 25.19% | 13.09% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $393.3M | $204.2M | 51.91% | 47.96% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $261K | $392K | 150.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $103.7M | $88.7M | 85.49% | 20.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $53.2M | $50.8M | 95.49% | 11.93% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $197K | $2.5M | 1250.00% | 0.58% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $53.6M | $21.4M | 39.98% | 5.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $425.6M | ties to item 31 ($425.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $425.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $425.6M | 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 | 19.55% | 19.55% | 20.10% | 10.96% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.07% | 20.07% | 20.63% | 11.14% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.47% | 20.47% | 21.05% | 10.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.52% | 20.52% | 21.17% | 10.25% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.96% | 20.96% | 21.63% | 10.00% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.02% | 21.02% | 21.69% | 10.93% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.51% | 21.51% | 22.21% | 10.95% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.88% | 21.88% | 22.59% | 11.83% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.20% | 22.20% | 22.92% | 12.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.97% | 22.97% | 23.72% | 12.59% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.24% | 23.24% | 23.94% | 12.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.34% | 23.34% | 24.03% | 12.67% | 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 |
|---|---|---|---|---|---|---|
| Cfsbank (this bank) | Risk-based | 19.55% | 19.55% | 20.10% | 10.96% | |
| American Bank, N.A. | $773.8M | CBLR | NA | NA | NA | 10.75% |
| Industrial Bank | $774.2M | Risk-based | 25.63% | 25.63% | 26.89% | 15.23% |
| Citizens Bank of West Virginia, Inc. | $772.5M | CBLR | NA | NA | NA | 10.00% |
| First Central State Bank | $772.4M | CBLR | NA | NA | NA | 13.39% |
| Wilmington Trust, N.A. | $772.1M | Risk-based | 274.44% | 274.44% | 274.58% | 86.89% |
| Westbury Bank | $771.9M | Risk-based | 11.76% | 11.76% | 12.80% | 9.20% |
| Midsouth Bank | $771.5M | Risk-based | 11.95% | 11.95% | 13.20% | 9.30% |
| Highland Bank | $775.9M | Risk-based | 10.10% | 10.10% | 11.36% | 8.58% |
| Home State BANK/N.A. | $776.0M | Risk-based | 17.60% | 17.60% | 18.85% | 11.79% |
| Itasca Bank & Trust Co. | $770.8M | CBLR | NA | NA | NA | 10.58% |
| Peer 25th percentile | 11.81% | 11.81% | 12.90% | 9.47% | ||
| Peer median | 14.77% | 14.77% | 16.02% | 10.67% | ||
| Peer 75th percentile | 23.62% | 23.62% | 24.88% | 12.99% | ||
| This bank's percentile | 67 | 67 | 67 | 60 |
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/100777/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.