Community State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.42% (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: 7.42% (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 14.16% +7.66 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 | $26.0M | 26,038 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $183.9M | 183,929 | RCOAA223 |
| Recomputed ratio | 14.16% | numerator / denominator | |
| Filed ratio | 14.16% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.66 pp | $14.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.16% +6.16 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 | $26.0M | 26,038 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $183.9M | 183,929 | RCOAA223 |
| Recomputed ratio | 14.16% | numerator / denominator | |
| Filed ratio | 14.16% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.16 pp | $11.3M | capital that could be lost first |
Total risk-based capital ratio 15.42% +5.42 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 | $28.4M | 28,365 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $183.9M | 183,929 | RCOAA223 |
| Recomputed ratio | 15.42% | numerator / denominator | |
| Filed ratio | 15.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.42 pp | $9.9M | capital that could be lost first |
Tier 1 leverage ratio 12.54% +7.54 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 | $26.0M | 26,038 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $207.6M | 207,631 | RCOAA224 |
| Recomputed ratio | 12.54% | numerator / denominator | |
| Filed ratio | 12.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.54 pp | $15.7M | 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 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | RCOAP742 |
| Retained earnings | 18,037 | 16,990 | 18,534 | 17,597 | 16,543 | 15,503 | RCOAKW00 |
| Accumulated other comprehensive income | (270) | (265) | (83) | (198) | (331) | (478) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,767 | 24,725 | 26,451 | 25,399 | 24,212 | 23,025 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 271 | 265 | 83 | 198 | 331 | 478 | P859 - P840 |
| Common equity Tier 1 capital | 26,038 | 24,990 | 26,534 | 25,597 | 24,543 | 23,503 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,038 | 24,990 | 26,534 | 25,597 | 24,543 | 23,503 | RCOA8274 |
| Tier 2 capital | 2,327 | 2,274 | 2,218 | 2,195 | 2,168 | 2,116 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,327 | 2,274 | 2,218 | 2,195 | 2,168 | 2,116 | RCOA5310 |
| Total capital | 28,365 | 27,264 | 28,752 | 27,792 | 26,711 | 25,619 | RCOA3792 |
| Total risk-weighted assets | 183,929 | 179,968 | 175,616 | 173,934 | 171,958 | 167,850 | RCOAA223 |
| Average total assets for the leverage ratio | 207,631 | 203,891 | 204,127 | 202,362 | 195,340 | 187,598 | 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 | $5.4M | $961K | 17.73% | 0.52% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $27.0M | $5.4M | 20.00% | 2.90% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $500K | $100K | 20.00% | 0.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $12.5M | $6.3M | 50.00% | 3.36% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $159.8M | $158.0M | 98.86% | 84.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.6M | $7.1M | 92.66% | 3.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.4M | $8.4M | 100.00% | 4.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $186.1M | ties to item 31 ($186.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $186.1M | RCONB704 |
| Less: excess allowance for credit losses | $2.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $183.9M | 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 | 14.16% | 14.16% | 15.42% | 12.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.89% | 13.89% | 15.15% | 12.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.11% | 15.11% | 16.37% | 13.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.72% | 14.72% | 15.98% | 12.65% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.27% | 14.27% | 15.53% | 12.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.00% | 14.00% | 15.26% | 12.53% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.61% | 14.61% | 15.87% | 13.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.16% | 15.16% | 16.43% | 13.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.29% | 15.29% | 16.56% | 13.79% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.34% | 15.34% | 16.60% | 13.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.03% | 16.03% | 17.29% | 14.14% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.64% | 15.64% | 16.90% | 13.60% | 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 |
|---|---|---|---|---|---|---|
| Community State Bank (this bank) | Risk-based | 14.16% | 14.16% | 15.42% | 12.54% | |
| Century Bank of Kentucky, Inc. | $208.1M | CBLR | NA | NA | NA | 10.41% |
| Farmers & Merchants Bank & Trust | $208.2M | Risk-based | 17.22% | 17.22% | 18.48% | 10.73% |
| Bank Star | $207.9M | Risk-based | 9.91% | 9.91% | 11.18% | 7.26% |
| Paper City Savings Bank, S.A. | $208.3M | Risk-based | 22.24% | 22.24% | 23.22% | 16.11% |
| Kansas State Bank | $208.4M | CBLR | NA | NA | NA | 9.25% |
| SEI Private Trust Company | $208.5M | Risk-based | 359.17% | 359.17% | 359.17% | 80.40% |
| Peru Federal Savings Bank | $208.5M | Risk-based | 31.90% | 31.90% | 32.74% | 16.43% |
| Carroll County Trust Company of Carrollton, Missouri | $207.6M | CBLR | NA | NA | NA | 9.05% |
| Esb Bank | $208.9M | CBLR | NA | NA | NA | 9.20% |
| First Federal Savings Bank of Mascoutah, Illinois | $207.3M | Risk-based | 15.33% | 15.33% | 16.49% | 10.46% |
| Peer 25th percentile | 15.80% | 15.80% | 16.99% | 9.21% | ||
| Peer median | 19.73% | 19.73% | 20.85% | 10.43% | ||
| Peer 75th percentile | 29.49% | 29.49% | 30.36% | 14.77% | ||
| This bank's percentile | 17 | 17 | 17 | 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/3617856/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.