Corn Growers State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.57% (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: 6.57% (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 13.63% +7.13 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 | $3.1M | 3,120 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,884 | RCOAA223 |
| Recomputed ratio | 13.63% | numerator / denominator | |
| Filed ratio | 13.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.13 pp | $1.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.63% +5.63 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 | $3.1M | 3,120 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,884 | RCOAA223 |
| Recomputed ratio | 13.63% | numerator / denominator | |
| Filed ratio | 13.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.63 pp | $1.3M | capital that could be lost first |
Total risk-based capital ratio 14.57% +4.57 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 | $3.3M | 3,334 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,884 | RCOAA223 |
| Recomputed ratio | 14.57% | numerator / denominator | |
| Filed ratio | 14.57% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.57 pp | $1.0M | capital that could be lost first |
Tier 1 leverage ratio 8.00% +3.00 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 | $3.1M | 3,120 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $39.0M | 38,993 | RCOAA224 |
| Recomputed ratio | 8.00% | numerator / denominator | |
| Filed ratio | 8.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.00 pp | $1.2M | 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 | 670 | 670 | 670 | 670 | 670 | 670 | RCOAP742 |
| Retained earnings | 2,450 | 2,396 | 2,397 | 2,388 | 2,286 | 2,196 | RCOAKW00 |
| Accumulated other comprehensive income | (105) | (133) | (149) | (191) | (256) | (313) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,015 | 2,933 | 2,918 | 2,867 | 2,700 | 2,553 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 105 | 133 | 149 | 191 | 256 | 313 | P859 - P840 |
| Common equity Tier 1 capital | 3,120 | 3,066 | 3,067 | 3,058 | 2,956 | 2,866 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,120 | 3,066 | 3,067 | 3,058 | 2,956 | 2,866 | RCOA8274 |
| Tier 2 capital | 214 | 214 | 214 | 214 | 214 | 214 | RCOA5311 |
| Allowance includable in Tier 2 capital | 214 | 214 | 214 | 214 | 214 | 214 | RCOA5310 |
| Total capital | 3,334 | 3,280 | 3,281 | 3,272 | 3,170 | 3,080 | RCOA3792 |
| Total risk-weighted assets | 22,884 | 20,067 | 20,382 | 19,445 | 18,534 | 18,000 | RCOAA223 |
| Average total assets for the leverage ratio | 38,993 | 37,709 | 37,037 | 37,045 | 36,708 | 36,894 | 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 | $2.2M | $55K | 2.47% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.7M | $1.1M | 20.00% | 4.99% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.2M | $640K | 20.00% | 2.80% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.0M | $500K | 50.00% | 2.19% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $242K | $363K | 150.00% | 1.59% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $26.5M | $18.4M | 69.52% | 80.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.8M | $1.8M | 100.00% | 7.83% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $500 | 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 | $22.9M | ties to item 31 ($22.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $22.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $22.9M | 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 | 13.63% | 13.63% | 14.57% | 8.00% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.28% | 15.28% | 16.35% | 8.13% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.05% | 15.05% | 16.10% | 8.28% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 15.73% | 15.73% | 16.83% | 8.25% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.95% | 15.95% | 17.10% | 8.05% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.92% | 15.92% | 17.11% | 7.77% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 14.83% | 14.83% | 16.00% | 7.76% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 13.70% | 13.70% | 14.81% | 7.28% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 14.28% | 14.28% | 15.46% | 7.15% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 14.15% | 14.15% | 15.40% | 7.00% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 12.96% | 12.96% | 14.18% | 6.96% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 13.09% | 13.09% | 14.32% | 6.93% | 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 |
|---|---|---|---|---|---|---|
| Corn Growers State Bank (this bank) | Risk-based | 13.63% | 13.63% | 14.57% | 8.00% | |
| Legacy Trust Company, N.A. | $40.2M | Risk-based | 226.62% | 226.62% | 226.62% | 88.01% |
| Bessemer Trust Company of Delaware, N.A. | $40.4M | CBLR | NA | NA | NA | 86.33% |
| Home Federal Savings and Loan Association | $40.5M | CBLR | NA | NA | NA | 14.44% |
| First State Bank of Van Orin | $40.0M | Risk-based | 26.68% | 26.68% | 27.84% | 12.40% |
| State Bank of Schaller | $40.6M | CBLR | NA | NA | NA | 13.27% |
| Credit First N.A. | $39.8M | Risk-based | 400.63% | 400.63% | 400.63% | 98.26% |
| Bank of Mead | $39.7M | CBLR | NA | NA | NA | 10.13% |
| Fairview State Banking Company | $40.9M | CBLR | NA | NA | NA | 14.33% |
| Avana Bank | $39.6M | CBLR | NA | NA | NA | 17.52% |
| Peer 25th percentile | 126.65% | 126.65% | 127.23% | 13.27% | ||
| Peer median | 226.62% | 226.62% | 226.62% | 14.44% | ||
| Peer 75th percentile | 313.63% | 313.63% | 313.63% | 86.33% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/177555/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.