The Community State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.05% +0.05 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $35.7M | 35,701 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $394.4M | 394,367 | RCOAA224 |
| Recomputed ratio | 9.05% | numerator / denominator | |
| Filed ratio | 9.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.05 pp | $208K | 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 | 4,832 | 4,832 | 4,832 | 4,832 | 4,832 | 4,832 | RCOAP742 |
| Retained earnings | 31,524 | 31,414 | 30,622 | 29,844 | 29,654 | 29,592 | RCOAKW00 |
| Accumulated other comprehensive income | (7,974) | (8,175) | (8,298) | (8,691) | (11,574) | (10,942) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,382 | 28,071 | 27,156 | 25,985 | 22,912 | 23,482 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,319 | 7,520 | 7,643 | 8,036 | 10,919 | 10,287 | P859 - P840 |
| Common equity Tier 1 capital | 35,701 | 35,591 | 34,799 | 34,021 | 33,831 | 33,769 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,701 | 35,591 | 34,799 | 34,021 | 33,831 | 33,769 | RCOA8274 |
| Tier 2 capital | NA | 3,467 | 3,463 | 3,338 | 3,306 | 3,301 | |
| Allowance includable in Tier 2 capital | NA | 3,467 | 3,463 | 3,338 | 3,306 | 3,301 | |
| Total capital | NA | 39,058 | 38,262 | 37,359 | 37,137 | 37,070 | |
| Total risk-weighted assets | NA | 278,436 | 277,037 | 266,857 | 264,204 | 263,865 | |
| Average total assets for the leverage ratio | 394,367 | 389,369 | 371,116 | 364,072 | 364,165 | 367,879 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.05% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.78% | 12.78% | 14.03% | 9.14% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.56% | 12.56% | 13.81% | 9.38% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.75% | 12.75% | 14.00% | 9.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.80% | 12.80% | 14.06% | 9.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.80% | 12.80% | 14.05% | 9.18% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.88% | 12.88% | 14.13% | 9.40% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.76% | 12.76% | 14.01% | 9.24% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.43% | 12.43% | 13.69% | 8.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.65% | 12.65% | 13.90% | 9.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.44% | 12.44% | 13.69% | 9.54% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.56% | 12.56% | 13.82% | 9.31% | 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 |
|---|---|---|---|---|---|---|
| The Community State Bank (this bank) | CBLR | NA | NA | NA | 9.05% | |
| Unibank | $393.0M | Risk-based | 10.25% | 10.25% | 11.30% | 7.31% |
| Iowa State Bank | $392.9M | Risk-based | 15.52% | 15.52% | 16.80% | 11.03% |
| Trusttexas Bank, S.S.B. | $393.6M | Risk-based | 17.51% | 17.51% | 18.54% | 7.84% |
| The Exchange Bank of Alabama | $392.5M | CBLR | NA | NA | NA | 15.30% |
| Great Plains State Bank | $392.0M | CBLR | NA | NA | NA | 10.81% |
| Balboa Thrift and Loan Association | $394.5M | CBLR | NA | NA | NA | 10.61% |
| Waypoint Bank | $391.5M | Risk-based | 12.86% | 12.86% | 14.12% | 10.87% |
| Farmers State Bank | $391.5M | Risk-based | 20.19% | 20.19% | 21.38% | 14.41% |
| First National Bank of Pana | $394.8M | CBLR | NA | NA | NA | 10.55% |
| The Bank of Glen Burnie | $394.9M | Risk-based | 11.95% | 11.95% | 13.10% | 8.79% |
| Peer 25th percentile | 12.18% | 12.18% | 13.36% | 9.23% | ||
| Peer median | 14.19% | 14.19% | 15.46% | 10.71% | ||
| Peer 75th percentile | 17.01% | 17.01% | 18.10% | 10.99% | ||
| This bank's percentile | NA | NA | NA | 30 |
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/706254/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.