Community State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.65% (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: 13.65% (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 20.40% +13.90 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 | $6.8M | 6,785 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.3M | 33,258 | RCOAA223 |
| Recomputed ratio | 20.40% | numerator / denominator | |
| Filed ratio | 20.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.90 pp | $4.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.40% +12.40 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 | $6.8M | 6,785 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.3M | 33,258 | RCOAA223 |
| Recomputed ratio | 20.40% | numerator / denominator | |
| Filed ratio | 20.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.40 pp | $4.1M | capital that could be lost first |
Total risk-based capital ratio 21.65% +11.65 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 | $7.2M | 7,202 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.3M | 33,258 | RCOAA223 |
| Recomputed ratio | 21.65% | numerator / denominator | |
| Filed ratio | 21.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.65 pp | $3.9M | capital that could be lost first |
Tier 1 leverage ratio 7.49% +2.49 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 | $6.8M | 6,785 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $90.6M | 90,583 | RCOAA224 |
| Recomputed ratio | 7.49% | numerator / denominator | |
| Filed ratio | 7.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.49 pp | $2.3M | 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 | 2,115 | 2,115 | 2,115 | 2,115 | 2,115 | 2,115 | RCOAP742 |
| Retained earnings | 4,670 | 4,587 | 4,556 | 4,547 | 4,537 | 4,478 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,785 | 6,702 | 6,671 | 6,662 | 6,652 | 6,593 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 6,785 | 6,702 | 6,671 | 6,662 | 6,652 | 6,593 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,785 | 6,702 | 6,671 | 6,662 | 6,652 | 6,593 | RCOA8274 |
| Tier 2 capital | 417 | 424 | 411 | 427 | 424 | 405 | RCOA5311 |
| Allowance includable in Tier 2 capital | 417 | 424 | 411 | 427 | 424 | 405 | RCOA5310 |
| Total capital | 7,202 | 7,126 | 7,082 | 7,089 | 7,076 | 6,998 | RCOA3792 |
| Total risk-weighted assets | 33,258 | 33,811 | 32,726 | 34,060 | 33,765 | 32,275 | RCOAA223 |
| Average total assets for the leverage ratio | 90,583 | 85,046 | 80,559 | 83,328 | 85,410 | 83,341 | 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 | $9.1M | $128K | 1.41% | 0.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $44.8M | $3.9M | 8.64% | 11.58% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.3M | $1.1M | 20.00% | 3.15% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $5.0M | $2.6M | 52.01% | 7.72% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $790K | $1.0M | 127.85% | 3.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $21.9M | $20.4M | 93.20% | 61.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.5M | $3.2M | 93.15% | 9.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.1M | $1.1M | 100.00% | 3.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $33.4M | ties to item 31 ($33.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $33.4M | RCONB704 |
| Less: excess allowance for credit losses | $161K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $33.3M | 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 | 20.40% | 20.40% | 21.65% | 7.49% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 19.82% | 19.82% | 21.08% | 7.88% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 20.38% | 20.38% | 21.64% | 8.28% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 19.56% | 19.56% | 20.81% | 7.99% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 19.70% | 19.70% | 20.96% | 7.79% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 20.43% | 20.43% | 21.68% | 7.91% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 20.21% | 20.21% | 21.47% | 7.87% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 20.43% | 20.43% | 21.69% | 7.95% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 19.97% | 19.97% | 21.22% | 7.48% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 20.15% | 20.15% | 21.40% | 7.39% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 19.94% | 19.94% | 21.18% | 7.35% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 19.85% | 19.85% | 21.09% | 7.30% | 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 |
|---|---|---|---|---|---|---|
| Community State Bank (this bank) | Risk-based | 20.40% | 20.40% | 21.65% | 7.49% | |
| Community State Bank | $89.8M | CBLR | NA | NA | NA | 9.98% |
| First State Bank | $89.8M | CBLR | NA | NA | NA | 13.18% |
| The State Exchange Bank | $89.6M | CBLR | NA | NA | NA | 10.65% |
| Belt Valley Bank | $89.9M | CBLR | NA | NA | NA | 14.83% |
| Eureka Homestead | $89.4M | Risk-based | 40.92% | 40.92% | 42.17% | 21.12% |
| Bandera Bank | $89.3M | CBLR | NA | NA | NA | 12.29% |
| Chambers State Bank | $89.2M | CBLR | NA | NA | NA | 24.74% |
| Stock Exchange Bank | $90.3M | Risk-based | 14.06% | 14.06% | 15.31% | 9.01% |
| Bank of Yates City | $89.1M | CBLR | NA | NA | NA | 9.74% |
| Peer 25th percentile | 20.77% | 20.77% | 22.03% | 9.98% | ||
| Peer median | 27.49% | 27.49% | 28.74% | 12.29% | ||
| Peer 75th percentile | 34.20% | 34.20% | 35.46% | 14.83% | ||
| This bank's percentile | 50 | 50 | 50 | 0 |
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/1176920/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.