Chillicothe State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.36% (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: 10.36% (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 17.10% +10.60 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 | $10.8M | 10,825 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.3M | 63,300 | RCOAA223 |
| Recomputed ratio | 17.10% | numerator / denominator | |
| Filed ratio | 17.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.60 pp | $6.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.10% +9.10 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 | $10.8M | 10,825 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.3M | 63,300 | RCOAA223 |
| Recomputed ratio | 17.10% | numerator / denominator | |
| Filed ratio | 17.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.10 pp | $5.8M | capital that could be lost first |
Total risk-based capital ratio 18.36% +8.36 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 | $11.6M | 11,622 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.3M | 63,300 | RCOAA223 |
| Recomputed ratio | 18.36% | numerator / denominator | |
| Filed ratio | 18.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.36 pp | $5.3M | capital that could be lost first |
Tier 1 leverage ratio 7.89% +2.89 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 | $10.8M | 10,825 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $137.3M | 137,254 | RCOAA224 |
| Recomputed ratio | 7.89% | numerator / denominator | |
| Filed ratio | 7.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.89 pp | $4.0M | 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 | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | RCOAP742 |
| Retained earnings | 11,165 | 10,868 | 10,434 | 10,597 | 11,430 | 10,811 | RCOAKW00 |
| Accumulated other comprehensive income | (770) | (871) | (579) | (807) | (1,122) | (1,479) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,595 | 11,197 | 11,055 | 10,990 | 11,508 | 10,532 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (770) | 871 | 579 | 807 | 1,122 | 1,479 | P859 - P840 |
| Common equity Tier 1 capital | 10,825 | 12,068 | 11,634 | 11,797 | 12,630 | 12,011 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,825 | 12,068 | 11,634 | 11,797 | 12,630 | 12,011 | RCOA8274 |
| Tier 2 capital | 797 | 765 | 754 | 778 | 787 | 744 | RCOA5311 |
| Allowance includable in Tier 2 capital | 797 | 765 | 754 | 778 | 787 | 744 | RCOA5310 |
| Total capital | 11,622 | 12,833 | 12,388 | 12,575 | 13,417 | 12,755 | RCOA3792 |
| Total risk-weighted assets | 63,300 | 60,720 | 59,820 | 61,967 | 62,686 | 59,140 | RCOAA223 |
| Average total assets for the leverage ratio | 137,254 | 138,812 | 137,221 | 134,803 | 135,699 | 137,262 | 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 | $9.5M | $458K | 4.83% | 0.72% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $48.6M | $2.1M | 4.34% | 3.31% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $33.2M | $16.6M | 50.03% | 26.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $542K | $542K | 100.00% | 0.85% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $41.8M | $40.6M | 97.10% | 63.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.8M | $3.4M | 89.05% | 5.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $80K | $80K | 100.00% | 0.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $63.7M | ties to item 31 ($63.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $63.7M | RCONB704 |
| Less: excess allowance for credit losses | $431K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $63.3M | 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 | 17.10% | 17.10% | 18.36% | 7.89% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.87% | 19.87% | 21.13% | 8.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.45% | 19.45% | 20.71% | 8.48% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.04% | 19.04% | 20.29% | 8.75% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.15% | 20.15% | 21.40% | 9.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.31% | 20.31% | 21.57% | 8.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.29% | 20.29% | 21.55% | 8.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.53% | 19.53% | 20.79% | 8.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.46% | 21.46% | 22.72% | 9.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.64% | 20.64% | 21.90% | 8.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.49% | 21.49% | 22.75% | 9.05% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.89% | 20.89% | 22.15% | 9.30% | 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 |
|---|---|---|---|---|---|---|
| Chillicothe State Bank (this bank) | Risk-based | 17.10% | 17.10% | 18.36% | 7.89% | |
| Stoughton Co-Operative Bank | $135.2M | CBLR | NA | NA | NA | 10.00% |
| F&M Bank | $135.3M | CBLR | NA | NA | NA | 11.63% |
| The Peoples Bank | $135.3M | CBLR | NA | NA | NA | 11.55% |
| Worthington Federal Savings Bank, F.S.B. | $135.4M | Risk-based | 31.06% | 31.06% | 31.89% | 14.83% |
| Acb Bank | $135.5M | CBLR | NA | NA | NA | 12.24% |
| The Miners State Bank | $134.8M | CBLR | NA | NA | NA | 12.19% |
| Rushville State Bank | $134.8M | CBLR | NA | NA | NA | 14.32% |
| The Litchfield National Bank | $135.7M | Risk-based | 16.10% | 16.10% | 17.24% | 8.94% |
| The State Bank of Toledo | $134.6M | CBLR | NA | NA | NA | 9.83% |
| Peer 25th percentile | 19.84% | 19.84% | 20.90% | 10.00% | ||
| Peer median | 23.58% | 23.58% | 24.56% | 11.63% | ||
| Peer 75th percentile | 27.32% | 27.32% | 28.22% | 12.24% | ||
| This bank's percentile | 50 | 50 | 50 | 0 |
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/504142/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.