First Naturalstate Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.62% (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: 17.62% (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 24.36% +17.86 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 | $16.3M | 16,308 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.9M | 66,944 | RCOAA223 |
| Recomputed ratio | 24.36% | numerator / denominator | |
| Filed ratio | 24.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.86 pp | $12.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.36% +16.36 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 | $16.3M | 16,308 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.9M | 66,944 | RCOAA223 |
| Recomputed ratio | 24.36% | numerator / denominator | |
| Filed ratio | 24.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.36 pp | $11.0M | capital that could be lost first |
Total risk-based capital ratio 25.62% +15.62 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 | $17.2M | 17,151 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.9M | 66,944 | RCOAA223 |
| Recomputed ratio | 25.62% | numerator / denominator | |
| Filed ratio | 25.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.62 pp | $10.5M | capital that could be lost first |
Tier 1 leverage ratio 15.55% +10.55 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 | $16.3M | 16,308 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $104.9M | 104,887 | RCOAA224 |
| Recomputed ratio | 15.55% | numerator / denominator | |
| Filed ratio | 15.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.55 pp | $11.1M | 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 | 2,327 | 2,327 | 2,327 | 2,327 | 2,328 | 2,327 | RCOAP742 |
| Retained earnings | 13,981 | 13,678 | 13,440 | 13,544 | 13,252 | 13,258 | RCOAKW00 |
| Accumulated other comprehensive income | (681) | (750) | (678) | (759) | (1,009) | (905) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,627 | 15,255 | 15,089 | 15,112 | 14,571 | 14,680 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 681 | 750 | 678 | 759 | 1,009 | 905 | P859 - P840 |
| Common equity Tier 1 capital | 16,308 | 16,005 | 15,767 | 15,871 | 15,580 | 15,585 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,308 | 16,005 | 15,767 | 15,871 | 15,580 | 15,585 | RCOA8274 |
| Tier 2 capital | 843 | 827 | 751 | 862 | 767 | 814 | RCOA5311 |
| Allowance includable in Tier 2 capital | 843 | 827 | 751 | 862 | 767 | 814 | RCOA5310 |
| Total capital | 17,151 | 16,832 | 16,518 | 16,733 | 16,347 | 16,399 | RCOA3792 |
| Total risk-weighted assets | 66,944 | 65,613 | 59,422 | 68,523 | 60,803 | 64,572 | RCOAA223 |
| Average total assets for the leverage ratio | 104,887 | 103,646 | 102,054 | 101,009 | 87,108 | 100,073 | 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 | $4.3M | $340K | 7.98% | 0.50% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.7M | $3.2M | 21.98% | 4.79% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $39.7M | $8.6M | 21.60% | 12.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $440K | $440K | 100.00% | 0.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $48.7M | $48.7M | 100.00% | 72.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.4M | $3.1M | 92.31% | 4.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $3.1M | 100.00% | 4.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| 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 | $67.5M | ties to item 31 ($67.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $67.5M | RCONB704 |
| Less: excess allowance for credit losses | $532K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $66.9M | 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 | 24.36% | 24.36% | 25.62% | 15.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.39% | 24.39% | 25.65% | 15.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 26.53% | 26.53% | 27.80% | 15.45% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.16% | 23.16% | 24.42% | 15.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 25.62% | 25.62% | 26.89% | 17.89% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.14% | 24.14% | 25.40% | 15.57% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.79% | 24.79% | 26.05% | 14.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.17% | 23.17% | 24.43% | 16.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 23.79% | 23.79% | 25.05% | 16.61% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.12% | 20.12% | 21.37% | 16.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.47% | 22.47% | 23.73% | 16.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.11% | 21.11% | 22.37% | 16.94% | 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 Naturalstate Bank (this bank) | Risk-based | 24.36% | 24.36% | 25.62% | 15.55% | |
| The First State Bank of Healy | $108.8M | CBLR | NA | NA | NA | 16.77% |
| Citizens National Bank | $108.8M | CBLR | NA | NA | NA | 12.82% |
| Home Savings Bank | $108.8M | CBLR | NA | NA | NA | 15.73% |
| Anderson State Bank | $108.9M | CBLR | NA | NA | NA | 17.31% |
| The Cowboy Bank of Texas | $108.6M | CBLR | NA | NA | NA | 17.51% |
| White State Bank | $109.0M | CBLR | NA | NA | NA | 11.16% |
| Wellington Trust Company N.A. | $109.0M | Risk-based | 54.19% | 54.19% | 54.19% | 58.52% |
| Warsaw Federal Savings and Loan Association | $108.5M | Risk-based | 15.24% | 18.68% | 19.50% | 12.10% |
| Covington County Bank | $109.2M | Risk-based | 17.47% | 17.47% | 18.09% | 13.76% |
| Bank of Bozeman | $108.4M | Risk-based | 12.55% | 12.55% | 13.80% | 10.20% |
| Peer 25th percentile | 14.57% | 16.24% | 17.02% | 12.28% | ||
| Peer median | 16.36% | 18.08% | 18.80% | 14.74% | ||
| Peer 75th percentile | 26.65% | 27.56% | 28.17% | 17.18% | ||
| This bank's percentile | 75 | 75 | 75 | 50 |
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/78241/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.