Commercial State 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%.
The standout move of Q2 2026 was in Accumulated other comprehensive income: 27.8% lower than in Q1 2026, at -$1.3M. Within Texas, Commercial State Bank is 34th of 184 on CET1 ratio, 27.86% as of Q2 2026, above the middle of the field. Commercial State Bank's CET1 ratio of 27.86% is well above the 15.07% median for banks in the $100M-1B asset tier, a gap of 12.79 points (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 27.86% |
| Tier 1 risk-based capital ratio | 27.86% |
| Total risk-based capital ratio | 29.11% |
| Tier 1 leverage ratio | 10.92% |
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 | $13.2M |
| Tier 1 capital | $13.2M |
| Total risk-based capital | $13.8M |
| Total equity capital | $11.8M |
| Risk-weighted assets | $47.4M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 9.36% |
| Tangible equity to tangible assets | 9.36% |
| Equity capital to average assets | 9.81% |
| Internal capital growth rate | -3.20% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $600K |
| Common stock surplus | $1.4M |
| Retained earnings | $11.2M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$1.3M |
| 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 | 23.48% | 23.48% | 24.71% | 10.43% | $46.4M |
| Q4 2023 | 23.67% | 23.67% | 24.92% | 10.63% | $46.4M |
| Q1 2024 | 23.36% | 23.36% | 24.61% | 10.55% | $49.7M |
| Q2 2024 | 24.19% | 24.19% | 25.44% | 10.98% | $50.2M |
| Q3 2024 | 24.02% | 24.02% | 25.27% | 11.23% | $52.1M |
| Q4 2024 | 24.32% | 24.32% | 25.58% | 11.21% | $50.7M |
| Q1 2025 | 24.58% | 24.58% | 25.84% | 11.29% | $51.8M |
| Q2 2025 | 24.28% | 24.28% | 25.54% | 10.76% | $52.3M |
| Q3 2025 | 25.38% | 25.38% | 26.63% | 10.74% | $52.2M |
| Q4 2025 | 25.50% | 25.50% | 26.76% | 10.49% | $51.5M |
| Q1 2026 | 26.70% | 26.70% | 27.95% | 10.89% | $50.3M |
| Q2 2026 | 27.86% | 27.86% | 29.11% | 10.92% | $47.4M |
Commercial State Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Commercial State 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 State Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 10330) · FFIEC NIC profile (RSSD 1017564)