Community State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.83% (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: 9.83% (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 16.81% +10.31 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 | $17.5M | 17,523 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.2M | 104,231 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.31 pp | $10.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.81% +8.81 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 | $17.5M | 17,523 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.2M | 104,231 | RCOAA223 |
| Recomputed ratio | 16.81% | numerator / denominator | |
| Filed ratio | 16.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.81 pp | $9.2M | capital that could be lost first |
Total risk-based capital ratio 17.83% +7.83 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 | $18.6M | 18,585 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $104.2M | 104,231 | RCOAA223 |
| Recomputed ratio | 17.83% | numerator / denominator | |
| Filed ratio | 17.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.83 pp | $8.2M | capital that could be lost first |
Tier 1 leverage ratio 10.48% +5.48 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 | $17.5M | 17,523 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $167.3M | 167,264 | RCOAA224 |
| Recomputed ratio | 10.48% | numerator / denominator | |
| Filed ratio | 10.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.48 pp | $9.2M | 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 | 2,350 | 2,350 | 2,350 | 2,350 | 2,350 | 2,350 | RCOAP742 |
| Retained earnings | 15,613 | 15,728 | 15,424 | 15,431 | 15,168 | 15,113 | RCOAKW00 |
| Accumulated other comprehensive income | (3,801) | (3,647) | (3,602) | (3,803) | (5,053) | (5,111) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,162 | 14,431 | 14,172 | 13,978 | 12,465 | 12,352 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,361 | 3,207 | 3,162 | 3,363 | 4,613 | 4,671 | P859 - P840 |
| Common equity Tier 1 capital | 17,523 | 17,638 | 17,334 | 17,341 | 17,078 | 17,023 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,523 | 17,638 | 17,334 | 17,341 | 17,078 | 17,023 | RCOA8274 |
| Tier 2 capital | 1,062 | 1,062 | 1,223 | 1,229 | 1,222 | 1,222 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,062 | 1,062 | 1,223 | 1,229 | 1,222 | 1,222 | RCOA5310 |
| Total capital | 18,585 | 18,700 | 18,557 | 18,570 | 18,300 | 18,245 | RCOA3792 |
| Total risk-weighted assets | 104,231 | 98,090 | 99,307 | 99,174 | 99,545 | 98,312 | RCOAA223 |
| Average total assets for the leverage ratio | 167,264 | 168,013 | 170,389 | 168,552 | 169,933 | 174,083 | 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 | $4.6M | $371K | 8.12% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $63.6M | $16.3M | 25.63% | 15.64% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.5M | $1.9M | 20.00% | 1.82% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $26.2M | $13.1M | 50.00% | 12.58% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $357K | $524K | 146.78% | 0.50% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $69.3M | $62.1M | 89.59% | 59.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.2M | $5.7M | 92.01% | 5.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.9M | $2.4M | 82.41% | 2.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.9M | NA | 1.85% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $102.3M | ties to item 31 ($102.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $104.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $104.2M | 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 | 16.81% | 16.81% | 17.83% | 10.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.98% | 17.98% | 19.06% | 10.50% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.45% | 17.45% | 18.69% | 10.17% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.49% | 17.49% | 18.72% | 10.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.16% | 17.16% | 18.38% | 10.05% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.32% | 17.32% | 18.56% | 9.78% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.47% | 16.47% | 17.67% | 9.62% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.08% | 17.08% | 18.33% | 9.81% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.59% | 16.59% | 17.82% | 9.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.80% | 16.80% | 18.05% | 9.95% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.71% | 16.71% | 17.95% | 10.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.55% | 17.55% | 18.79% | 10.08% | 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 | 16.81% | 16.81% | 17.83% | 10.48% | |
| Jackson County Bank | $175.9M | CBLR | NA | NA | NA | 28.83% |
| First National Bank and Trust Company of Bottineau | $175.9M | CBLR | NA | NA | NA | 13.60% |
| Security Bank of Texas | $175.9M | CBLR | NA | NA | NA | 12.00% |
| Bank Michigan | $176.0M | Risk-based | 12.69% | 12.69% | 13.87% | 11.25% |
| New Frontier Bank | $175.7M | CBLR | NA | NA | NA | 9.25% |
| All Capital Bank | $176.1M | CBLR | NA | NA | NA | 9.52% |
| Bank of Prairie Village | $175.7M | CBLR | NA | NA | NA | 10.22% |
| The First State Bank of Shelby | $175.6M | CBLR | NA | NA | NA | 19.38% |
| Brunswick State Bank | $175.6M | CBLR | NA | NA | NA | 9.39% |
| Mercer Savings Bank | $176.2M | Risk-based | 19.15% | 19.15% | 19.90% | 13.16% |
| Peer 25th percentile | 14.30% | 14.30% | 15.38% | 9.69% | ||
| Peer median | 15.92% | 15.92% | 16.88% | 11.63% | ||
| Peer 75th percentile | 17.53% | 17.53% | 18.39% | 13.49% | ||
| This bank's percentile | 50 | 50 | 50 | 40 |
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/987848/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.