First Central 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 13.39% +4.39 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 | $105.2M | 105,191 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $785.9M | 785,867 | RCOAA224 |
| Recomputed ratio | 13.39% | numerator / denominator | |
| Filed ratio | 13.39% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.39 pp | $34.5M | 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 | 6,903 | 6,903 | 6,903 | 6,903 | 6,903 | 6,903 | RCOAP742 |
| Retained earnings | 101,275 | 99,459 | 96,705 | 95,144 | 92,706 | 91,486 | RCOAKW00 |
| Accumulated other comprehensive income | (9,072) | (9,459) | (7,919) | (9,171) | (12,015) | (13,521) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 99,106 | 96,903 | 95,689 | 92,876 | 87,594 | 84,868 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,085 | 6,472 | 4,932 | 6,184 | 9,028 | 10,534 | P859 - P840 |
| Common equity Tier 1 capital | 105,191 | 103,375 | 100,621 | 99,060 | 96,622 | 95,402 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 105,191 | 103,375 | 100,621 | 99,060 | 96,622 | 95,402 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 785,867 | 770,743 | 772,467 | 737,870 | 725,342 | 720,097 | 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 | 13.39% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.43% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.25% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.06% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 13.08% | 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 |
|---|---|---|---|---|---|---|
| First Central State Bank (this bank) | CBLR | NA | NA | NA | 13.39% | |
| Citizens Bank of West Virginia, Inc. | $772.5M | CBLR | NA | NA | NA | 10.00% |
| Wilmington Trust, N.A. | $772.1M | Risk-based | 274.44% | 274.44% | 274.58% | 86.89% |
| Westbury Bank | $771.9M | Risk-based | 11.76% | 11.76% | 12.80% | 9.20% |
| Midsouth Bank | $771.5M | Risk-based | 11.95% | 11.95% | 13.20% | 9.30% |
| Cfsbank | $773.4M | Risk-based | 19.55% | 19.55% | 20.10% | 10.96% |
| American Bank, N.A. | $773.8M | CBLR | NA | NA | NA | 10.75% |
| Itasca Bank & Trust Co. | $770.8M | CBLR | NA | NA | NA | 10.58% |
| The Peoples Bank, Biloxi, Mississippi | $770.7M | CBLR | NA | NA | NA | 15.22% |
| Industrial Bank | $774.2M | Risk-based | 25.63% | 25.63% | 26.89% | 15.23% |
| Schertz Bank & Trust | $770.1M | CBLR | NA | NA | NA | 15.17% |
| Peer 25th percentile | 11.95% | 11.95% | 13.20% | 10.14% | ||
| Peer median | 19.55% | 19.55% | 20.10% | 10.86% | ||
| Peer 75th percentile | 25.63% | 25.63% | 26.89% | 15.20% | ||
| This bank's percentile | NA | NA | NA | 60 |
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/639549/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.