Community State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 32.18% (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: 32.18% (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 39.93% +33.43 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 | $8.5M | 8,453 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,169 | RCOAA223 |
| Recomputed ratio | 39.93% | numerator / denominator | |
| Filed ratio | 39.93% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +33.43 pp | $7.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 39.93% +31.93 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 | $8.5M | 8,453 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,169 | RCOAA223 |
| Recomputed ratio | 39.93% | numerator / denominator | |
| Filed ratio | 39.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +31.93 pp | $6.8M | capital that could be lost first |
Total risk-based capital ratio 40.18% +30.18 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 | $8.5M | 8,505 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,169 | RCOAA223 |
| Recomputed ratio | 40.18% | numerator / denominator | |
| Filed ratio | 40.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +30.18 pp | $6.4M | capital that could be lost first |
Tier 1 leverage ratio 20.23% +15.23 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 | $8.5M | 8,453 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $41.8M | 41,786 | RCOAA224 |
| Recomputed ratio | 20.23% | numerator / denominator | |
| Filed ratio | 20.23% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +15.23 pp | $6.4M | 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 | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | RCOAP742 |
| Retained earnings | 7,253 | 7,162 | 7,134 | 7,143 | 7,159 | 7,053 | RCOAKW00 |
| Accumulated other comprehensive income | (677) | (749) | (698) | (780) | (1,040) | (1,168) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,776 | 7,613 | 7,636 | 7,563 | 7,319 | 7,085 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 677 | 749 | 698 | 780 | 1,040 | 1,168 | P859 - P840 |
| Common equity Tier 1 capital | 8,453 | 8,362 | 8,334 | 8,343 | 8,359 | 8,253 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,453 | 8,362 | 8,334 | 8,343 | 8,359 | 8,253 | RCOA8274 |
| Tier 2 capital | 52 | 45 | 44 | 44 | 278 | 286 | RCOA5311 |
| Allowance includable in Tier 2 capital | 52 | 45 | 44 | 44 | 278 | 286 | RCOA5310 |
| Total capital | 8,505 | 8,407 | 8,378 | 8,387 | 8,637 | 8,539 | RCOA3792 |
| Total risk-weighted assets | 21,169 | 22,319 | 23,680 | 21,829 | 21,987 | 22,617 | RCOAA223 |
| Average total assets for the leverage ratio | 41,786 | 42,366 | 42,958 | 41,790 | 41,815 | 42,044 | 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 | $542K | $15K | 2.84% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $17.4M | $3.5M | 20.00% | 16.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.2M | $1.8M | 20.00% | 8.69% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $188K | $188K | 100.00% | 0.89% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $13.1M | $13.1M | 100.00% | 61.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.9M | $375K | 19.52% | 1.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.2M | 100.00% | 10.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $21.2M | ties to item 31 ($21.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $21.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $21.2M | 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 | 39.93% | 39.93% | 40.18% | 20.23% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 37.47% | 37.47% | 37.67% | 19.74% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 35.19% | 35.19% | 35.38% | 19.40% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 38.22% | 38.22% | 38.42% | 19.96% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 38.02% | 38.02% | 39.28% | 19.99% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 36.49% | 36.49% | 37.75% | 19.63% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 33.54% | 33.54% | 34.80% | 19.54% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 34.96% | 34.96% | 36.23% | 19.24% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 33.46% | 33.46% | 34.72% | 18.92% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 32.87% | 32.87% | 34.13% | 17.83% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 30.61% | 30.61% | 31.86% | 17.81% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 33.52% | 33.52% | 34.78% | 17.37% | 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 | 39.93% | 39.93% | 40.18% | 20.23% | |
| First Federal Savings and Loan Association | $41.3M | Risk-based | 40.77% | 40.77% | 42.02% | 25.61% |
| The Farmers State Bank of Turton | $41.2M | Risk-based | 19.46% | 19.46% | 20.49% | 10.93% |
| Brookville Building and Savings Association | $41.2M | CBLR | NA | NA | NA | 20.01% |
| Champion Bank | $41.7M | Risk-based | 94.00% | 94.00% | 95.26% | 39.33% |
| Ventura National Bank & Trust | $41.7M | CBLR | NA | NA | NA | 17.95% |
| First State Bank of Fountain | $41.0M | Risk-based | 16.27% | 16.27% | 17.15% | 8.18% |
| North Side Federal Savings and Loan Association of Chicago | $41.8M | Risk-based | 17.92% | 17.92% | 19.17% | 9.05% |
| Citizens Federal Savings and Loan Association of Covington | $41.9M | Risk-based | 58.97% | 58.97% | 60.22% | 28.05% |
| Fairview State Banking Company | $40.9M | CBLR | NA | NA | NA | 14.33% |
| The Bank of San Jacinto County, Coldspring, Texas | $42.0M | CBLR | NA | NA | NA | 17.77% |
| Peer 25th percentile | 18.31% | 18.31% | 19.50% | 11.78% | ||
| Peer median | 30.12% | 30.12% | 31.26% | 17.86% | ||
| Peer 75th percentile | 54.42% | 54.42% | 55.67% | 24.21% | ||
| This bank's percentile | 50 | 50 | 50 | 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/92144/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.