First Security State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.97% (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: 12.97% (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 19.90% +13.40 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 | $14.1M | 14,052 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $70.6M | 70,628 | RCOAA223 |
| Recomputed ratio | 19.90% | numerator / denominator | |
| Filed ratio | 19.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.40 pp | $9.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.90% +11.90 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 | $14.1M | 14,052 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $70.6M | 70,628 | RCOAA223 |
| Recomputed ratio | 19.90% | numerator / denominator | |
| Filed ratio | 19.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.90 pp | $8.4M | capital that could be lost first |
Total risk-based capital ratio 20.97% +10.97 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 | $14.8M | 14,810 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $70.6M | 70,628 | RCOAA223 |
| Recomputed ratio | 20.97% | numerator / denominator | |
| Filed ratio | 20.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.97 pp | $7.7M | capital that could be lost first |
Tier 1 leverage ratio 7.60% +2.60 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 | $14.1M | 14,052 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $184.9M | 184,938 | RCOAA224 |
| Recomputed ratio | 7.60% | numerator / denominator | |
| Filed ratio | 7.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.60 pp | $4.8M | 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 | 6,900 | 6,900 | 6,900 | 6,900 | 6,900 | 6,900 | RCOAP742 |
| Retained earnings | 7,790 | 7,599 | 7,421 | 7,257 | 7,104 | 6,940 | RCOAKW00 |
| Accumulated other comprehensive income | (5,473) | (4,889) | (4,528) | (4,795) | (6,929) | (6,890) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,217 | 9,610 | 9,793 | 9,362 | 7,075 | 6,950 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,835 | 4,251 | 3,890 | 4,157 | 6,291 | 6,252 | P859 - P840 |
| Common equity Tier 1 capital | 14,052 | 13,861 | 13,683 | 13,519 | 13,366 | 13,202 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,052 | 13,861 | 13,683 | 13,519 | 13,366 | 13,202 | RCOA8274 |
| Tier 2 capital | 758 | 767 | 766 | 756 | 769 | 771 | RCOA5311 |
| Allowance includable in Tier 2 capital | 758 | 767 | 766 | 756 | 769 | 771 | RCOA5310 |
| Total capital | 14,810 | 14,628 | 14,449 | 14,275 | 14,135 | 13,973 | RCOA3792 |
| Total risk-weighted assets | 70,628 | 70,715 | 71,903 | 71,198 | 71,179 | 68,051 | RCOAA223 |
| Average total assets for the leverage ratio | 184,938 | 181,571 | 183,621 | 185,615 | 180,607 | 175,869 | 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 | $16.7M | $327K | 1.96% | 0.46% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $92.7M | $16.8M | 18.09% | 23.73% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $47.8M | $24.3M | 50.76% | 34.37% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $9K | $14K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $25.5M | $21.6M | 84.97% | 30.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.0M | $5.3M | 87.70% | 7.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.3M | $2.3M | 100.00% | 3.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $25K | NA | 0.03% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $70.6M | does not tie to item 31 ($70.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $70.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $70.6M | 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 | 19.90% | 19.90% | 20.97% | 7.60% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.60% | 19.60% | 20.69% | 7.63% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.03% | 19.03% | 20.10% | 7.45% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.99% | 18.99% | 20.05% | 7.28% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.78% | 18.78% | 19.86% | 7.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.40% | 19.40% | 20.53% | 7.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.82% | 18.82% | 19.94% | 7.53% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.59% | 18.59% | 19.73% | 7.66% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.79% | 17.79% | 18.90% | 7.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.73% | 17.73% | 18.86% | 7.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.21% | 17.21% | 18.30% | 7.72% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.16% | 17.16% | 18.23% | 7.74% | 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 Security State Bank (this bank) | Risk-based | 19.90% | 19.90% | 20.97% | 7.60% | |
| Lasalle State Bank | $183.2M | Risk-based | 16.64% | 16.64% | 17.76% | 8.91% |
| Home Bank and Trust Company | $183.3M | Risk-based | 11.11% | 11.11% | 12.36% | 8.28% |
| First Security Bank - Sleepy Eye | $182.8M | Risk-based | 48.24% | 48.24% | 49.27% | 15.26% |
| Ubank | $182.8M | CBLR | NA | NA | NA | 13.14% |
| The Putnam County National Bank of Carmel | $182.7M | CBLR | NA | NA | NA | 26.77% |
| Solomon State Bank | $182.6M | CBLR | NA | NA | NA | 19.05% |
| Danville State Savings Bank | $182.6M | CBLR | NA | NA | NA | 12.38% |
| First Federal Bank, a FSB | $182.6M | Risk-based | 12.44% | 12.44% | 13.66% | 7.82% |
| Citizens Bank & Trust Company | $183.7M | CBLR | NA | NA | NA | 11.14% |
| State Bank of Southwest Missouri | $183.8M | Risk-based | 10.07% | 10.07% | 10.71% | 7.49% |
| Peer 25th percentile | 11.11% | 11.11% | 12.36% | 8.44% | ||
| Peer median | 12.44% | 12.44% | 13.66% | 11.76% | ||
| Peer 75th percentile | 16.64% | 16.64% | 17.76% | 14.73% | ||
| This bank's percentile | 80 | 80 | 80 | 10 |
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/819154/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.