Community State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.74% (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: 4.74% (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 11.89% +5.39 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 | $203.8M | 203,782 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,713,895 | RCOAA223 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.39 pp | $92.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.89% +3.89 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 | $203.8M | 203,782 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,713,895 | RCOAA223 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.89 pp | $66.7M | capital that could be lost first |
Total risk-based capital ratio 12.74% +2.74 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 | $218.4M | 218,364 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,713,895 | RCOAA223 |
| Recomputed ratio | 12.74% | numerator / denominator | |
| Filed ratio | 12.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.74 pp | $47.0M | capital that could be lost first |
Tier 1 leverage ratio 11.67% +6.67 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 | $203.8M | 203,782 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.75B | 1,746,807 | RCOAA224 |
| Recomputed ratio | 11.67% | numerator / denominator | |
| Filed ratio | 11.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.67 pp | $116.4M | 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 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | 95,000 | RCOAP742 |
| Retained earnings | 118,670 | 117,815 | 112,059 | 107,458 | 101,697 | 96,536 | RCOAKW00 |
| Accumulated other comprehensive income | (11,579) | (12,353) | (11,819) | (12,250) | (13,997) | (13,872) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 202,091 | 200,462 | 195,240 | 190,208 | 182,700 | 177,664 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,691 | 2,465 | 1,931 | 1,894 | 3,508 | 3,251 | P859 - P840 |
| Common equity Tier 1 capital | 203,782 | 202,927 | 197,171 | 192,102 | 186,208 | 180,915 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 203,782 | 202,927 | 197,171 | 192,102 | 186,208 | 180,915 | RCOA8274 |
| Tier 2 capital | 14,582 | 14,126 | 14,977 | 13,744 | 14,351 | 14,194 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,582 | 14,126 | 14,977 | 13,744 | 14,351 | 14,194 | RCOA5310 |
| Total capital | 218,364 | 217,053 | 212,148 | 205,846 | 200,559 | 195,109 | RCOA3792 |
| Total risk-weighted assets | 1,713,895 | 1,719,247 | 1,677,580 | 1,643,595 | 1,536,106 | 1,503,763 | RCOAA223 |
| Average total assets for the leverage ratio | 1,746,807 | 1,702,975 | 1,726,792 | 1,638,450 | 1,584,645 | 1,540,885 | 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 | $30.4M | $5.0M | 16.60% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $304.3M | $147.7M | 48.53% | 8.62% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $129.7M | $74.4M | 57.35% | 4.34% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $65.6M | $98.4M | 150.00% | 5.74% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.8M | $2.7M | 150.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.09B | $1.08B | 98.38% | 62.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $133.4M | $122.4M | 91.76% | 7.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $178.4M | $186.1M | 104.28% | 10.86% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.8M | $957K | 52.90% | 0.06% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $300 | 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 | $1.71B | ties to item 31 ($1.71B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.71B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.71B | 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 | 11.89% | 11.89% | 12.74% | 11.67% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.80% | 11.80% | 12.62% | 11.92% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.75% | 11.75% | 12.65% | 11.42% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.69% | 11.69% | 12.52% | 11.72% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.12% | 12.12% | 13.06% | 11.75% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.03% | 12.03% | 12.97% | 11.74% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.07% | 12.07% | 12.94% | 11.72% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.98% | 11.98% | 12.91% | 11.47% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.61% | 11.61% | 12.61% | 11.30% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.78% | 11.78% | 12.81% | 11.31% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.06% | 12.06% | 13.22% | 11.19% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.68% | 11.68% | 12.80% | 11.24% | 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 State Bank (this bank) | Risk-based | 11.89% | 11.89% | 12.74% | 11.67% | |
| Sutton Bank | $1.74B | Risk-based | 30.34% | 30.34% | 31.12% | 10.01% |
| Chelsea Groton Bank | $1.75B | Risk-based | 21.99% | 21.99% | 22.93% | 16.73% |
| Ives Bank | $1.73B | CBLR | NA | NA | NA | 13.87% |
| Hawthorn Bank | $1.76B | Risk-based | 13.23% | 13.23% | 14.49% | 11.26% |
| Availa Bank | $1.73B | Risk-based | 12.55% | 12.55% | 13.66% | 9.33% |
| First Farmers and Merchants Bank | $1.76B | Risk-based | 17.56% | 17.56% | 18.33% | 11.19% |
| Androscoggin Savings Bank | $1.76B | Risk-based | 13.15% | 13.15% | 14.19% | 10.76% |
| Peoples Bank | $1.76B | Risk-based | 14.55% | 14.55% | 15.42% | 11.50% |
| Chesapeake Bank | $1.72B | Risk-based | 14.25% | 14.25% | 15.15% | 11.18% |
| Column N.A. | $1.77B | Risk-based | 25.03% | 25.03% | 25.37% | 8.43% |
| Peer 25th percentile | 13.23% | 13.23% | 14.49% | 10.20% | ||
| Peer median | 14.55% | 14.55% | 15.42% | 11.19% | ||
| Peer 75th percentile | 21.99% | 21.99% | 22.93% | 11.44% | ||
| This bank's percentile | 0 | 0 | 0 | 80 |
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/790543/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.