Commercial State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.64% +0.64 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $25.2M | 25,241 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $261.7M | 261,708 | RCOAA224 |
| Recomputed ratio | 9.64% | numerator / denominator | |
| Filed ratio | 9.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.64 pp | $1.7M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 21,241 | 20,888 | 20,193 | 19,229 | 18,568 | 18,306 | RCOAKW00 |
| Accumulated other comprehensive income | (290) | (290) | (234) | (270) | (356) | (412) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,951 | 24,598 | 23,959 | 22,959 | 22,212 | 21,894 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 290 | 290 | 234 | 269 | 356 | 412 | P859 - P840 |
| Common equity Tier 1 capital | 25,241 | 24,888 | 24,193 | 23,228 | 22,568 | 22,306 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,241 | 24,888 | 24,193 | 23,228 | 22,568 | 22,306 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 261,708 | 253,360 | 252,087 | 247,033 | 238,786 | 235,385 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.82% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.40% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 8.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 8.95% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.22% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 8.89% | 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) | CBLR | NA | NA | NA | 9.64% | |
| Summit Bank | $264.4M | Risk-based | 20.74% | 20.74% | 22.01% | 16.37% |
| Texas Financial Bank | $264.6M | CBLR | NA | NA | NA | 11.72% |
| Bank of Desoto, N.A. | $264.6M | CBLR | NA | NA | NA | 10.06% |
| Greenville Federal | $263.9M | Risk-based | 11.16% | 11.16% | 12.08% | 7.80% |
| Security Bank USA | $263.9M | Risk-based | 13.47% | 13.47% | 14.72% | 9.36% |
| Jim Thorpe Neighborhood Bank | $265.0M | Risk-based | 21.01% | 21.01% | 22.04% | 10.08% |
| Bank of Jamestown | $263.8M | CBLR | NA | NA | NA | 12.96% |
| Madison Valley Bank | $263.7M | Risk-based | 14.52% | 14.52% | 15.77% | 9.24% |
| FBT Bank & Mortgage | $263.6M | CBLR | NA | NA | NA | 10.39% |
| Peer 25th percentile | 13.47% | 13.47% | 14.72% | 9.36% | ||
| Peer median | 14.52% | 14.52% | 15.77% | 10.08% | ||
| Peer 75th percentile | 20.74% | 20.74% | 22.01% | 11.72% | ||
| This bank's percentile | NA | NA | NA | 33 |
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/479754/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.