Commercial State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 21.11% (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: 21.11% (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 27.86% +21.36 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 | $13.2M | 13,194 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $47.4M | 47,363 | RCOAA223 |
| Recomputed ratio | 27.86% | numerator / denominator | |
| Filed ratio | 27.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.36 pp | $10.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.86% +19.86 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 | $13.2M | 13,194 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $47.4M | 47,363 | RCOAA223 |
| Recomputed ratio | 27.86% | numerator / denominator | |
| Filed ratio | 27.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.86 pp | $9.4M | capital that could be lost first |
Total risk-based capital ratio 29.11% +19.11 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 | $13.8M | 13,788 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $47.4M | 47,363 | RCOAA223 |
| Recomputed ratio | 29.11% | numerator / denominator | |
| Filed ratio | 29.11% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +19.11 pp | $9.1M | capital that could be lost first |
Tier 1 leverage ratio 10.92% +5.92 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 | $13.2M | 13,194 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $120.8M | 120,837 | RCOAA224 |
| Recomputed ratio | 10.92% | numerator / denominator | |
| Filed ratio | 10.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.92 pp | $7.2M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 11,194 | 11,440 | 11,133 | 11,246 | 10,712 | 10,742 | RCOAKW00 |
| Accumulated other comprehensive income | (1,344) | (1,052) | (984) | (999) | (1,839) | (1,943) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,850 | 12,388 | 12,149 | 12,247 | 10,873 | 10,799 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,344 | 1,052 | 984 | 999 | 1,839 | 1,943 | P859 - P840 |
| Common equity Tier 1 capital | 13,194 | 13,440 | 13,133 | 13,246 | 12,712 | 12,742 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,194 | 13,440 | 13,133 | 13,246 | 12,712 | 12,742 | RCOA8274 |
| Tier 2 capital | 594 | 632 | 646 | 655 | 658 | 649 | RCOA5311 |
| Allowance includable in Tier 2 capital | 594 | 632 | 646 | 655 | 658 | 649 | RCOA5310 |
| Total capital | 13,788 | 14,072 | 13,779 | 13,901 | 13,370 | 13,391 | RCOA3792 |
| Total risk-weighted assets | 47,363 | 50,342 | 51,493 | 52,196 | 52,347 | 51,829 | RCOAA223 |
| Average total assets for the leverage ratio | 120,837 | 123,404 | 125,156 | 123,340 | 118,176 | 112,877 | 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 | $27.4M | $353K | 1.29% | 0.74% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.3M | $6.3M | 11.58% | 13.22% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $8.1M | $4.4M | 54.27% | 9.29% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.5M | $2.3M | 150.00% | 4.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $31.1M | $27.8M | 89.42% | 58.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.2M | $5.8M | 94.44% | 12.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $625K | $594K | 95.07% | 1.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $47.6M | ties to item 31 ($47.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $47.6M | RCONB704 |
| Less: excess allowance for credit losses | $188K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $47.4M | 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 | 27.86% | 27.86% | 29.11% | 10.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 26.70% | 26.70% | 27.95% | 10.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 25.50% | 25.50% | 26.76% | 10.49% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 25.38% | 25.38% | 26.63% | 10.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.28% | 24.28% | 25.54% | 10.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.58% | 24.58% | 25.84% | 11.29% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.32% | 24.32% | 25.58% | 11.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.02% | 24.02% | 25.27% | 11.23% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 24.19% | 24.19% | 25.44% | 10.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.36% | 23.36% | 24.61% | 10.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.67% | 23.67% | 24.92% | 10.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.48% | 23.48% | 24.71% | 10.43% | 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 |
|---|---|---|---|---|---|---|
| Commercial State Bank (this bank) | Risk-based | 27.86% | 27.86% | 29.11% | 10.92% | |
| Rocky Mountain Bank and Trust | $126.5M | CBLR | NA | NA | NA | 13.23% |
| Community First Bank | $126.5M | CBLR | NA | NA | NA | 12.84% |
| Spectra Bank | $126.7M | CBLR | NA | NA | NA | 7.88% |
| Brantley Bank & Trust Company | $126.9M | CBLR | NA | NA | NA | 10.14% |
| Dalhart Federal Savings & Loan Association, SSB | $126.3M | Risk-based | 26.12% | 26.12% | 26.60% | 11.42% |
| Cedar Valley Bank & Trust | $126.3M | Risk-based | 12.72% | 12.72% | 13.67% | 9.01% |
| Flora Bank & Trust | $126.0M | Risk-based | 15.25% | 15.25% | 15.58% | 8.94% |
| First State Bank | $125.9M | CBLR | NA | NA | NA | 17.71% |
| Bison State Bank | $125.8M | CBLR | NA | NA | NA | 10.26% |
| Peer 25th percentile | 13.98% | 13.98% | 14.63% | 9.01% | ||
| Peer median | 15.25% | 15.25% | 15.58% | 10.26% | ||
| Peer 75th percentile | 20.68% | 20.68% | 21.09% | 12.84% | ||
| This bank's percentile | 100 | 100 | 100 | 56 |
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/1017564/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.