Commercial State Bank of Wagner: 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 11.82% +2.82 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 | $30.8M | 30,838 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $260.9M | 260,896 | RCOAA224 |
| Recomputed ratio | 11.82% | numerator / denominator | |
| Filed ratio | 11.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.82 pp | $7.4M | 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 | 2,950 | 2,950 | 2,950 | 2,950 | 2,950 | 2,950 | RCOAP742 |
| Retained earnings | 27,888 | 27,292 | 26,305 | 26,456 | 26,006 | 25,274 | RCOAKW00 |
| Accumulated other comprehensive income | (1,796) | (2,797) | (1,679) | (2,988) | (4,553) | (4,771) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,042 | 27,445 | 27,576 | 26,418 | 24,403 | 23,453 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,796 | 2,797 | 1,679 | 2,988 | 4,553 | 4,771 | P859 - P840 |
| Common equity Tier 1 capital | 30,838 | 30,242 | 29,255 | 29,406 | 28,956 | 28,224 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,838 | 30,242 | 29,255 | 29,406 | 28,956 | 28,224 | 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 | 260,896 | 260,621 | 255,382 | 255,312 | 256,633 | 256,559 | 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 | 11.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.46% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.00% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.75% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.80% | 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 of Wagner (this bank) | CBLR | NA | NA | NA | 11.82% | |
| Petit Jean State Bank | $260.0M | CBLR | NA | NA | NA | 16.93% |
| First Bank of Central Ohio | $260.9M | CBLR | NA | NA | NA | 9.86% |
| Marathon Bank | $261.1M | CBLR | NA | NA | NA | 15.34% |
| Grand Rapids State Bank | $261.1M | CBLR | NA | NA | NA | 10.03% |
| Guadalupe Bank | $261.1M | Risk-based | 12.80% | 12.80% | 13.94% | 9.93% |
| Bank of Hindman | $259.7M | Risk-based | 15.95% | 15.95% | 16.93% | 9.19% |
| Community Point Bank | $259.7M | Risk-based | 9.97% | 9.97% | 11.19% | 8.20% |
| First Texas Bank | $259.7M | Risk-based | 23.25% | 23.25% | 23.63% | 10.14% |
| AB&T | $261.2M | Risk-based | 16.96% | 16.96% | 18.22% | 11.85% |
| Peer 25th percentile | 12.80% | 12.80% | 13.94% | 9.86% | ||
| Peer median | 15.95% | 15.95% | 16.93% | 10.03% | ||
| Peer 75th percentile | 16.96% | 16.96% | 18.22% | 11.85% | ||
| This bank's percentile | NA | NA | NA | 67 |
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/129853/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.