Chelsea State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.76% (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: 12.76% (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 19.50% +13.00 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 | $53.1M | 53,118 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.3M | 272,343 | RCOAA223 |
| Recomputed ratio | 19.50% | numerator / denominator | |
| Filed ratio | 19.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.00 pp | $35.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.50% +11.50 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 | $53.1M | 53,118 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.3M | 272,343 | RCOAA223 |
| Recomputed ratio | 19.50% | numerator / denominator | |
| Filed ratio | 19.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.50 pp | $31.3M | capital that could be lost first |
Total risk-based capital ratio 20.76% +10.76 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 | $56.5M | 56,530 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.3M | 272,343 | RCOAA223 |
| Recomputed ratio | 20.76% | numerator / denominator | |
| Filed ratio | 20.76% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.76 pp | $29.3M | capital that could be lost first |
Tier 1 leverage ratio 12.76% +7.76 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 | $53.1M | 53,118 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $416.2M | 416,193 | RCOAA224 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.76 pp | $32.3M | 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 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | RCOAP742 |
| Retained earnings | 33,118 | 31,907 | 33,283 | 33,665 | 32,776 | 31,847 | RCOAKW00 |
| Accumulated other comprehensive income | (5,047) | (6,061) | (5,264) | (6,457) | (8,206) | (7,839) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 48,071 | 45,846 | 48,019 | 47,208 | 44,570 | 44,008 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,047 | 6,061 | 5,264 | 6,457 | 8,206 | 7,839 | P859 - P840 |
| Common equity Tier 1 capital | 53,118 | 51,907 | 53,283 | 53,665 | 52,776 | 51,847 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 53,118 | 51,907 | 53,283 | 53,665 | 52,776 | 51,847 | RCOA8274 |
| Tier 2 capital | 3,412 | 3,477 | 3,444 | 3,496 | 3,551 | 3,590 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,412 | 3,477 | 3,444 | 3,496 | 3,551 | 3,589 | RCOA5310 |
| Total capital | 56,530 | 55,384 | 56,727 | 57,161 | 56,327 | 55,437 | RCOA3792 |
| Total risk-weighted assets | 272,343 | 277,564 | 274,935 | 279,107 | 283,441 | 286,544 | RCOAA223 |
| Average total assets for the leverage ratio | 416,193 | 426,440 | 420,236 | 417,056 | 414,977 | 416,073 | 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 | $62.2M | $2.9M | 4.66% | 1.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.6M | $27.5M | 34.10% | 10.07% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $289K | $58K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $38.6M | $19.3M | 50.00% | 7.08% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.4M | $3.4M | 100.00% | 1.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $214.3M | $198.2M | 92.47% | 72.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.2M | $17.9M | 93.31% | 6.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $381K | $381K | 100.00% | 0.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.3M | NA | 1.21% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $269.7M | ties to item 31 ($269.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $273.0M | RCONB704 |
| Less: excess allowance for credit losses | $622K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $272.3M | 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 | 19.50% | 19.50% | 20.76% | 12.76% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.70% | 18.70% | 19.95% | 12.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.38% | 19.38% | 20.63% | 12.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.23% | 19.23% | 20.48% | 12.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.62% | 18.62% | 19.87% | 12.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.09% | 18.09% | 19.35% | 12.46% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.53% | 17.53% | 18.78% | 12.51% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.14% | 18.14% | 19.40% | 12.66% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.61% | 17.61% | 18.86% | 12.01% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.55% | 17.55% | 18.80% | 11.44% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.60% | 17.60% | 18.85% | 11.48% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.36% | 18.36% | 19.62% | 11.43% | 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 |
|---|---|---|---|---|---|---|
| Chelsea State Bank (this bank) | Risk-based | 19.50% | 19.50% | 20.76% | 12.76% | |
| Farmers State Bank of Calhan | $416.4M | Risk-based | 16.58% | 16.58% | 17.25% | 9.21% |
| Dakota Heritage Bank | $416.8M | CBLR | NA | NA | NA | 9.83% |
| Dakota Western Bank | $416.2M | Risk-based | 14.03% | 14.03% | 15.28% | 11.57% |
| Touchmark National Bank | $416.9M | Risk-based | 44.24% | 44.24% | 45.50% | 13.11% |
| Bank of Zachary | $416.0M | Risk-based | 18.40% | 18.40% | 19.39% | 11.92% |
| Partners Bank | $417.1M | Risk-based | 15.70% | 15.70% | 16.96% | 13.73% |
| The Bank of Landisburg | $417.1M | CBLR | NA | NA | NA | 16.97% |
| First Lockhart Bank | $415.9M | CBLR | NA | NA | NA | 9.34% |
| Ma Bank | $417.3M | CBLR | NA | NA | NA | 9.54% |
| Fleetwood Bank | $415.6M | Risk-based | 12.90% | 12.90% | 14.10% | 7.77% |
| Peer 25th percentile | 14.44% | 14.44% | 15.70% | 9.39% | ||
| Peer median | 16.14% | 16.14% | 17.10% | 10.70% | ||
| Peer 75th percentile | 17.95% | 17.95% | 18.85% | 12.81% | ||
| This bank's percentile | 83 | 83 | 83 | 70 |
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/711548/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.