County Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.55% (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: 12.55% (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 19.43% +12.93 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 | $7.3M | 7,251 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.3M | 37,313 | RCOAA223 |
| Recomputed ratio | 19.43% | numerator / denominator | |
| Filed ratio | 19.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.93 pp | $4.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.43% +11.43 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 | $7.3M | 7,251 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.3M | 37,313 | RCOAA223 |
| Recomputed ratio | 19.43% | numerator / denominator | |
| Filed ratio | 19.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.43 pp | $4.3M | capital that could be lost first |
Total risk-based capital ratio 20.55% +10.55 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 | $7.7M | 7,666 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.3M | 37,313 | RCOAA223 |
| Recomputed ratio | 20.55% | numerator / denominator | |
| Filed ratio | 20.55% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.55 pp | $3.9M | capital that could be lost first |
Tier 1 leverage ratio 8.08% +3.08 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 | $7.3M | 7,251 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $89.7M | 89,697 | RCOAA224 |
| Recomputed ratio | 8.08% | numerator / denominator | |
| Filed ratio | 8.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.08 pp | $2.8M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 7,251 | 7,213 | 7,173 | 7,125 | 7,068 | 7,026 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,251 | 7,213 | 7,173 | 7,125 | 7,068 | 7,026 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 7,251 | 7,213 | 7,173 | 7,125 | 7,068 | 7,026 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,251 | 7,213 | 7,173 | 7,125 | 7,068 | 7,026 | RCOA8274 |
| Tier 2 capital | 415 | 399 | 409 | 387 | 395 | 385 | RCOA5311 |
| Allowance includable in Tier 2 capital | 415 | 399 | 409 | 387 | 395 | 385 | RCOA5310 |
| Total capital | 7,666 | 7,612 | 7,582 | 7,512 | 7,463 | 7,411 | RCOA3792 |
| Total risk-weighted assets | 37,313 | 36,561 | 36,221 | 36,227 | 36,600 | 36,787 | RCOAA223 |
| Average total assets for the leverage ratio | 89,697 | 88,303 | 91,031 | 93,775 | 96,729 | 100,070 | 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 | $15.4M | $1.0M | 6.61% | 2.72% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.2M | $3.2M | 19.99% | 8.70% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $55.9M | $30.2M | 54.02% | 80.90% | RC-R Part II, item 4.a, 5.a |
| All other assets | $3.2M | $2.9M | 90.80% | 7.68% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | -$400 | 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 | $37.3M | ties to item 31 ($37.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $37.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $37.3M | 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 | 19.43% | 19.43% | 20.55% | 8.08% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 19.73% | 19.73% | 20.82% | 8.17% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 19.80% | 19.80% | 20.93% | 7.88% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 19.67% | 19.67% | 20.74% | 7.60% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 19.31% | 19.31% | 20.39% | 7.31% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 19.10% | 19.10% | 20.15% | 7.02% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 19.18% | 19.18% | 20.23% | 6.95% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 18.97% | 18.97% | 20.13% | 6.79% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 19.07% | 19.07% | 20.26% | 6.69% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 19.15% | 19.15% | 20.32% | 6.77% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 19.11% | 19.11% | 20.24% | 6.81% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.94% | 18.94% | 20.08% | 6.69% | 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 |
|---|---|---|---|---|---|---|
| County Savings Bank (this bank) | Risk-based | 19.43% | 19.43% | 20.55% | 8.08% | |
| Stock Exchange Bank | $90.3M | Risk-based | 14.06% | 14.06% | 15.31% | 9.01% |
| Milton Savings Bank | $90.6M | Risk-based | 31.35% | 31.35% | 32.60% | 16.89% |
| Bank of Lake Village | $90.6M | Risk-based | 21.01% | 21.01% | 22.30% | 16.10% |
| Menard Bank | $90.7M | CBLR | NA | NA | NA | 12.72% |
| Rockland Savings Bank, FSB | $90.8M | Risk-based | 14.54% | 14.54% | 15.60% | 9.67% |
| Belt Valley Bank | $89.9M | CBLR | NA | NA | NA | 14.83% |
| First State Bank | $89.8M | CBLR | NA | NA | NA | 13.18% |
| Community State Bank | $89.8M | CBLR | NA | NA | NA | 9.98% |
| Community State Bank | $89.7M | Risk-based | 20.40% | 20.40% | 21.65% | 7.49% |
| Peer 25th percentile | 14.54% | 14.54% | 15.60% | 9.67% | ||
| Peer median | 20.40% | 20.40% | 21.65% | 12.72% | ||
| Peer 75th percentile | 21.01% | 21.01% | 22.30% | 14.83% | ||
| This bank's percentile | 40 | 40 | 40 | 11 |
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/658072/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.