Commercial Savings Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Compared with Q1 2026, Risk-weighted assets rose 4.0% in Q2 2026 to $247.6M, the biggest move on this page. Commercial Savings Bank ranks 91st of 114 Iowa banks on CET1 ratio, in the lower half at 11.62% (Q2 2026). The median for banks in the $100M-1B asset tier is 15.07% on CET1 ratio. Commercial Savings Bank sits 3.45 points lower, at 11.62% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 11.62% |
| Tier 1 risk-based capital ratio | 11.62% |
| Total risk-based capital ratio | 12.66% |
| Tier 1 leverage ratio | 8.44% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $28.8M |
| Tier 1 capital | $28.8M |
| Total risk-based capital | $31.4M |
| Total equity capital | $28.0M |
| Risk-weighted assets | $247.6M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 8.04% |
| Tangible equity to tangible assets | 8.04% |
| Equity capital to average assets | 8.23% |
| Internal capital growth rate | 2.39% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $400K |
| Common stock surplus | $4.3M |
| Retained earnings | $24.1M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$731K |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 12.21% | 12.21% | 13.32% | 7.79% | $177.3M |
| Q4 2023 | 11.56% | 11.56% | 12.64% | 7.48% | $185.7M |
| Q1 2024 | 11.52% | 11.52% | 12.59% | 7.55% | $191.7M |
| Q2 2024 | 11.18% | 11.18% | 12.23% | 7.48% | $197.3M |
| Q3 2024 | 10.67% | 10.67% | 11.68% | 7.41% | $211.5M |
| Q4 2024 | 11.52% | 11.52% | 12.53% | 7.84% | $214.7M |
| Q1 2025 | 12.23% | 12.23% | 13.28% | 8.13% | $211.0M |
| Q2 2025 | 12.27% | 12.27% | 13.30% | 8.38% | $217.5M |
| Q3 2025 | 12.19% | 12.19% | 13.24% | 8.71% | $226.6M |
| Q4 2025 | 12.30% | 12.30% | 13.34% | 8.72% | $233.3M |
| Q1 2026 | 12.01% | 12.01% | 13.07% | 8.64% | $238.1M |
| Q2 2026 | 11.62% | 11.62% | 12.66% | 8.44% | $247.6M |
Commercial Savings Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Commercial Savings Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Commercial Savings Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 231) · FFIEC NIC profile (RSSD 194440)