Community Financial Services Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.77% (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: 6.77% (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 13.52% +7.02 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 | $146.9M | 146,934 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.09B | 1,086,464 | RCOAA223 |
| Recomputed ratio | 13.52% | numerator / denominator | |
| Filed ratio | 13.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.02 pp | $76.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.52% +5.52 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 | $146.9M | 146,934 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.09B | 1,086,464 | RCOAA223 |
| Recomputed ratio | 13.52% | numerator / denominator | |
| Filed ratio | 13.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.52 pp | $60.0M | capital that could be lost first |
Total risk-based capital ratio 14.77% +4.77 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 | $160.5M | 160,515 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.09B | 1,086,464 | RCOAA223 |
| Recomputed ratio | 14.77% | numerator / denominator | |
| Filed ratio | 14.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.77 pp | $51.9M | capital that could be lost first |
Tier 1 leverage ratio 10.33% +5.33 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 | $146.9M | 146,934 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.42B | 1,421,970 | RCOAA224 |
| Recomputed ratio | 10.33% | numerator / denominator | |
| Filed ratio | 10.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.33 pp | $75.8M | 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 | 71,978 | 71,978 | 71,978 | 71,978 | 71,978 | 71,978 | RCOAP742 |
| Retained earnings | 75,073 | 74,189 | 75,908 | 77,280 | 71,569 | 72,443 | RCOAKW00 |
| Accumulated other comprehensive income | (33,634) | (38,824) | (38,228) | (41,700) | (47,914) | (43,219) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 113,417 | 107,343 | 109,658 | 107,558 | 95,633 | 101,202 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 33,517 | 38,687 | 38,047 | 41,555 | 47,709 | 42,954 | P859 - P840 |
| Common equity Tier 1 capital | 146,934 | 146,030 | 147,705 | 149,113 | 143,342 | 144,156 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 146,934 | 146,030 | 147,705 | 149,113 | 143,342 | 144,156 | RCOA8274 |
| Tier 2 capital | 13,581 | 13,554 | 13,417 | 13,650 | 13,883 | 13,877 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,581 | 13,554 | 13,417 | 13,650 | 13,883 | 13,877 | RCOA5310 |
| Total capital | 160,515 | 159,584 | 161,122 | 162,763 | 157,225 | 158,033 | RCOA3792 |
| Total risk-weighted assets | 1,086,464 | 1,084,120 | 1,072,810 | 1,090,897 | 1,109,373 | 1,108,569 | RCOAA223 |
| Average total assets for the leverage ratio | 1,421,970 | 1,430,100 | 1,465,717 | 1,466,787 | 1,452,818 | 1,477,127 | 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 | $27.7M | $2.2M | 7.91% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $320.8M | $88.4M | 27.57% | 8.14% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $306.2M | $172.5M | 56.34% | 15.88% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.4M | $9.6M | 150.00% | 0.88% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.0M | $4.4M | 150.00% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $662.9M | $658.8M | 99.37% | 60.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $89.0M | $83.2M | 93.46% | 7.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $55.8M | $51.7M | 92.73% | 4.76% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $5.2M | $674K | 12.87% | 0.06% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $15.0M | NA | 1.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.07B | ties to item 31 ($1.07B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.09B | RCONB704 |
| Less: excess allowance for credit losses | $44K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.09B | 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 | 13.52% | 13.52% | 14.77% | 10.33% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.47% | 13.47% | 14.72% | 10.21% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.77% | 13.77% | 15.02% | 10.08% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.67% | 13.67% | 14.92% | 10.17% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.92% | 12.92% | 14.17% | 9.87% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.00% | 13.00% | 14.26% | 9.76% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.17% | 13.17% | 14.42% | 9.65% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.94% | 12.94% | 14.19% | 9.82% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.74% | 12.74% | 14.00% | 9.65% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.40% | 12.40% | 13.66% | 9.52% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.75% | 12.75% | 14.01% | 9.63% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.44% | 12.44% | 13.70% | 9.58% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Community Financial Services Bank (this bank) | Risk-based | 13.52% | 13.52% | 14.77% | 10.33% | |
| The Bank of New York Mellon Trust Company, N.A. | $1.37B | Risk-based | 283.37% | 283.37% | 284.22% | 63.50% |
| Southstar Bank, S.S.B. | $1.37B | CBLR | NA | NA | NA | 13.28% |
| Ballston Spa National Bank | $1.37B | Risk-based | 12.52% | 12.52% | 14.66% | 8.74% |
| The City National Bank of Sulphur Springs | $1.37B | Risk-based | 13.75% | 13.75% | 15.00% | 9.78% |
| Texas Security Bank | $1.38B | Risk-based | 13.35% | 13.35% | 14.55% | 9.57% |
| Truxton Trust Company | $1.37B | Risk-based | 14.02% | 14.02% | 14.92% | 9.27% |
| County National Bank | $1.36B | Risk-based | 11.01% | 11.01% | 12.16% | 9.34% |
| FM Bank and Trust | $1.36B | Risk-based | 10.42% | 10.42% | 11.67% | 8.62% |
| First National Bank of Tennessee | $1.38B | CBLR | NA | NA | NA | 11.55% |
| First Bank of Alabama | $1.36B | Risk-based | 13.37% | 13.37% | 14.35% | 9.82% |
| Peer 25th percentile | 12.15% | 12.15% | 13.81% | 9.28% | ||
| Peer median | 13.36% | 13.36% | 14.61% | 9.67% | ||
| Peer 75th percentile | 13.82% | 13.82% | 14.94% | 11.12% | ||
| This bank's percentile | 62 | 62 | 62 | 70 |
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/698144/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.