Collins State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.07% (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: 3.07% (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 10.33% +3.83 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 | $25.0M | 25,048 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $242.5M | 242,469 | RCOAA223 |
| Recomputed ratio | 10.33% | numerator / denominator | |
| Filed ratio | 10.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.83 pp | $9.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.33% +2.33 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 | $25.0M | 25,048 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $242.5M | 242,469 | RCOAA223 |
| Recomputed ratio | 10.33% | numerator / denominator | |
| Filed ratio | 10.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.33 pp | $5.7M | capital that could be lost first |
Total risk-based capital ratio 11.07% +1.07 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 | $26.8M | 26,841 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $242.5M | 242,469 | RCOAA223 |
| Recomputed ratio | 11.07% | numerator / denominator | |
| Filed ratio | 11.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.07 pp | $2.6M | capital that could be lost first |
Tier 1 leverage ratio 8.73% +3.73 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 | $25.0M | 25,048 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $287.1M | 287,057 | RCOAA224 |
| Recomputed ratio | 8.73% | numerator / denominator | |
| Filed ratio | 8.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.73 pp | $10.7M | 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 | 21,345 | 21,345 | 21,345 | 21,345 | 21,345 | 21,345 | RCOAP742 |
| Retained earnings | 8,053 | 7,198 | 6,448 | 5,713 | 5,032 | 4,484 | RCOAKW00 |
| Accumulated other comprehensive income | (882) | (758) | (666) | (701) | (848) | (837) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,516 | 27,785 | 27,127 | 26,357 | 25,529 | 24,992 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,468) | (3,592) | (3,684) | (3,653) | (3,511) | (3,527) | P859 - P840 |
| Common equity Tier 1 capital | 25,048 | 24,193 | 23,443 | 22,704 | 22,018 | 21,465 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,048 | 24,193 | 23,443 | 22,704 | 22,018 | 21,465 | RCOA8274 |
| Tier 2 capital | 1,793 | 1,671 | 1,609 | 1,538 | 1,466 | 1,435 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,793 | 1,671 | 1,609 | 1,538 | 1,466 | 1,435 | RCOA5310 |
| Total capital | 26,841 | 25,864 | 25,052 | 24,242 | 23,484 | 22,900 | RCOA3792 |
| Total risk-weighted assets | 242,469 | 228,449 | 219,400 | 209,219 | 205,571 | 196,977 | RCOAA223 |
| Average total assets for the leverage ratio | 287,057 | 288,604 | 286,529 | 275,376 | 262,811 | 258,534 | 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 | $5.9M | $739K | 12.61% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.7M | $1.6M | 7.23% | 0.68% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.7M | $530K | 20.00% | 0.22% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $89.0M | $46.1M | 51.86% | 19.03% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $772K | $1.2M | 150.00% | 0.48% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $168.3M | $168.3M | 100.00% | 69.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.4M | $11.5M | 110.70% | 4.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.5M | $12.5M | 100.00% | 5.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $242.5M | ties to item 31 ($242.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $242.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $242.5M | 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 | 10.33% | 10.33% | 11.07% | 8.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.59% | 10.59% | 11.32% | 8.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.69% | 10.69% | 11.42% | 8.18% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.85% | 10.85% | 11.59% | 8.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.71% | 10.71% | 11.42% | 8.38% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.90% | 10.90% | 11.63% | 8.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.62% | 10.62% | 11.32% | 8.33% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.10% | 10.10% | 10.81% | 8.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.16% | 10.16% | 10.87% | 8.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.23% | 10.23% | 10.95% | 8.39% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.61% | 9.61% | 10.31% | 8.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.67% | 9.67% | 10.39% | 8.23% | 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 |
|---|---|---|---|---|---|---|
| Collins State Bank (this bank) | Risk-based | 10.33% | 10.33% | 11.07% | 8.73% | |
| Freedom Bank | $301.2M | CBLR | NA | NA | NA | 12.15% |
| Llano National Bank | $301.1M | CBLR | NA | NA | NA | 13.11% |
| The Citizens Bank of Winfield | $301.3M | CBLR | NA | NA | NA | 17.51% |
| DLP Bank | $301.4M | CBLR | NA | NA | NA | 15.32% |
| Monterey County Bank | $300.4M | CBLR | NA | NA | NA | 8.38% |
| West Union Bank | $300.3M | Risk-based | 13.99% | 13.99% | 15.08% | 8.73% |
| Flanagan State Bank | $300.3M | Risk-based | 12.80% | 12.80% | 13.60% | 9.59% |
| Hometown Bank of Corbin Inc. | $302.3M | Risk-based | 12.47% | 12.47% | 13.22% | 8.78% |
| Bank of Franklin | $302.3M | CBLR | NA | NA | NA | 9.88% |
| Peer 25th percentile | 12.63% | 12.63% | 13.41% | 8.78% | ||
| Peer median | 12.80% | 12.80% | 13.60% | 9.88% | ||
| Peer 75th percentile | 13.39% | 13.39% | 14.34% | 13.11% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/219044/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.