Elk State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.26% (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: 7.26% (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 14.01% +7.51 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 | $11.4M | 11,390 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $81.3M | 81,322 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.51 pp | $6.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.01% +6.01 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 | $11.4M | 11,390 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $81.3M | 81,322 | RCOAA223 |
| Recomputed ratio | 14.01% | numerator / denominator | |
| Filed ratio | 14.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.01 pp | $4.9M | capital that could be lost first |
Total risk-based capital ratio 15.26% +5.26 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 | $12.4M | 12,406 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $81.3M | 81,322 | RCOAA223 |
| Recomputed ratio | 15.26% | numerator / denominator | |
| Filed ratio | 15.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.26 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 8.25% +3.25 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 | $11.4M | 11,390 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $138.1M | 138,063 | RCOAA224 |
| Recomputed ratio | 8.25% | numerator / denominator | |
| Filed ratio | 8.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.25 pp | $4.5M | 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 | 7,685 | 7,685 | 7,685 | 7,685 | 7,685 | 7,685 | RCOAP742 |
| Retained earnings | 3,705 | 3,675 | 3,614 | 3,687 | 3,385 | 3,367 | RCOAKW00 |
| Accumulated other comprehensive income | (1,404) | (1,468) | (1,402) | (1,516) | (1,868) | (1,870) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,986 | 9,892 | 9,897 | 9,856 | 9,202 | 9,182 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,404 | 1,468 | 1,402 | 1,516 | 1,850 | 1,870 | P859 - P840 |
| Common equity Tier 1 capital | 11,390 | 11,360 | 11,299 | 11,372 | 11,052 | 11,052 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,390 | 11,360 | 11,299 | 11,372 | 11,052 | 11,052 | RCOA8274 |
| Tier 2 capital | 1,016 | 1,006 | 984 | 916 | 924 | 925 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,016 | 1,006 | 984 | 916 | 924 | 925 | RCOA5310 |
| Total capital | 12,406 | 12,366 | 12,283 | 12,288 | 11,976 | 11,977 | RCOA3792 |
| Total risk-weighted assets | 81,322 | 80,496 | 80,650 | 73,250 | 73,878 | 73,984 | RCOAA223 |
| Average total assets for the leverage ratio | 138,063 | 144,546 | 138,369 | 136,274 | 134,001 | 136,106 | 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 | $3.4M | $464K | 13.76% | 0.57% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $55.6M | $13.5M | 24.20% | 16.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $15.4M | $7.7M | 50.01% | 9.49% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $62.4M | $54.3M | 87.12% | 66.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.8M | $3.4M | 70.13% | 4.15% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.4M | $2.0M | 83.53% | 2.44% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| 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 | $81.3M | ties to item 31 ($81.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $81.3M | RCONB704 |
| Less: excess allowance for credit losses | $20K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $81.3M | 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 | 14.01% | 14.01% | 15.26% | 8.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.11% | 14.11% | 15.36% | 7.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.01% | 14.01% | 15.23% | 8.17% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.52% | 15.52% | 16.78% | 8.35% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.96% | 14.96% | 16.21% | 8.25% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.94% | 14.94% | 16.19% | 8.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.29% | 14.29% | 15.54% | 8.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.41% | 14.41% | 15.66% | 7.82% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.93% | 14.93% | 16.18% | 8.20% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.52% | 15.52% | 16.77% | 8.14% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.59% | 14.59% | 15.84% | 8.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.81% | 15.81% | 17.06% | 8.45% | 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 |
|---|---|---|---|---|---|---|
| Elk State Bank (this bank) | Risk-based | 14.01% | 14.01% | 15.26% | 8.25% | |
| Sidney State Bank | $138.7M | CBLR | NA | NA | NA | 9.65% |
| Bank of Oak Ridge | $138.6M | Risk-based | 13.89% | 13.89% | 14.88% | 11.59% |
| Abbeville First Bank, SSB | $138.8M | CBLR | NA | NA | NA | 10.38% |
| The Buckholts State Bank | $138.8M | Risk-based | 28.11% | 28.11% | 28.92% | 17.62% |
| First Commerce Bank | $138.5M | CBLR | NA | NA | NA | 11.79% |
| Bank of Gleason | $138.5M | Risk-based | 33.72% | 33.72% | 34.66% | 20.86% |
| First National Bank in Pinckneyville | $138.4M | Risk-based | 22.01% | 22.01% | 22.92% | 11.78% |
| Security State Bank of Warroad | $138.3M | CBLR | NA | NA | NA | 16.41% |
| Community Bank | $138.3M | Risk-based | 15.86% | 15.86% | 16.67% | 10.99% |
| Pickens Savings and Loan Association, Federal Association | $138.3M | Risk-based | 21.38% | 21.38% | 22.63% | 10.86% |
| Peer 25th percentile | 17.24% | 17.24% | 18.16% | 10.89% | ||
| Peer median | 21.69% | 21.69% | 22.77% | 11.69% | ||
| Peer 75th percentile | 26.59% | 26.59% | 27.42% | 15.25% | ||
| This bank's percentile | 17 | 17 | 17 | 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/679451/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.