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 28.59% +19.59 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 | $21.8M | 21,848 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $76.4M | 76,424 | RCOAA224 |
| Recomputed ratio | 28.59% | numerator / denominator | |
| Filed ratio | 28.59% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +19.59 pp | $15.0M | 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 | 2,750 | 2,750 | 2,750 | 2,750 | 2,750 | 2,750 | RCOAP742 |
| Retained earnings | 19,098 | 18,782 | 18,511 | 18,694 | 18,459 | 18,204 | RCOAKW00 |
| Accumulated other comprehensive income | (1,943) | (2,395) | (1,912) | (2,033) | (2,665) | (2,760) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,905 | 19,137 | 19,349 | 19,411 | 18,544 | 18,194 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,943 | 2,395 | 1,912 | 2,033 | 2,665 | 2,760 | P859 - P840 |
| Common equity Tier 1 capital | 21,848 | 21,532 | 21,261 | 21,444 | 21,209 | 20,954 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,848 | 21,532 | 21,261 | 21,444 | 21,209 | 20,954 | RCOA8274 |
| Tier 2 capital | NA | 245 | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | 245 | NA | NA | NA | NA | |
| Total capital | NA | 21,777 | NA | NA | NA | NA | |
| Total risk-weighted assets | NA | 57,870 | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 76,424 | 73,254 | 76,213 | 79,188 | 74,892 | 73,391 | 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 | 28.59% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 37.21% | 37.21% | 37.63% | 29.39% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 27.90% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 27.08% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 28.32% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 28.55% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 27.76% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 35.71% | 35.71% | 36.11% | 27.76% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 29.50% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 36.52% | 36.52% | 36.94% | 29.38% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 29.31% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 35.50% | 35.50% | 35.93% | 30.18% | 20.70% | 20.70% | 21.86% | 12.73% |
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 | 28.59% | |
| Heartland State Bank | $75.6M | CBLR | NA | NA | NA | 9.75% |
| Century Savings and Loan Association | $75.3M | CBLR | NA | NA | NA | 16.43% |
| Bank of Hazelton | $75.8M | CBLR | NA | NA | NA | 11.14% |
| First Security Bank - West | $75.2M | Risk-based | 45.99% | 45.99% | 47.23% | 12.87% |
| Elysian Bank | $76.0M | Risk-based | 14.61% | 14.61% | 15.84% | 12.25% |
| Southeast First National Bank | $74.9M | CBLR | NA | NA | NA | 11.67% |
| State Bank | $74.9M | Risk-based | 13.56% | 13.56% | 14.81% | 8.31% |
| Bonanza Valley State Bank | $74.8M | Risk-based | 12.15% | 12.15% | 12.61% | 9.73% |
| Randall State Bank | $76.4M | CBLR | NA | NA | NA | 10.73% |
| Fidelity Personal Trust Company, F.S.B. | $74.6M | CBLR | NA | NA | NA | 101.53% |
| Peer 25th percentile | 13.21% | 13.21% | 14.26% | 10.00% | ||
| Peer median | 14.08% | 14.08% | 15.32% | 11.40% | ||
| Peer 75th percentile | 22.45% | 22.45% | 23.69% | 12.72% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/924553/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.