First Southern 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 10.85% +1.85 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 | $111.6M | 111,592 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.03B | 1,028,224 | RCOAA224 |
| Recomputed ratio | 10.85% | numerator / denominator | |
| Filed ratio | 10.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.85 pp | $19.1M | 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 | 83,788 | 83,788 | 83,788 | 83,788 | 83,788 | 83,788 | RCOAP742 |
| Retained earnings | 45,309 | 42,424 | 45,067 | 40,667 | 36,746 | 37,097 | RCOAKW00 |
| Accumulated other comprehensive income | (16,685) | (15,278) | (14,050) | (14,957) | (19,839) | (19,252) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 112,412 | 110,934 | 114,805 | 109,498 | 100,695 | 101,633 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (820) | (2,365) | (3,731) | (2,962) | 1,782 | 1,057 | P859 - P840 |
| Common equity Tier 1 capital | 111,592 | 108,569 | 111,074 | 106,536 | 102,477 | 102,690 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 111,592 | 108,569 | 111,074 | 106,536 | 102,477 | 102,690 | 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 | 1,028,224 | 1,033,917 | 1,037,171 | 1,009,723 | 988,053 | 998,968 | 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 | 10.85% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 10.50% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 10.71% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 10.55% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 10.37% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 10.28% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 10.06% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 10.04% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 9.75% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 9.72% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 9.70% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 9.58% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Southern Bank (this bank) | CBLR | NA | NA | NA | 10.85% | |
| Superior National Bank | $1.04B | Risk-based | 17.27% | 17.27% | 18.47% | 11.70% |
| Security Financial Bank | $1.04B | Risk-based | 11.98% | 11.98% | 13.23% | 9.67% |
| BNC National Bank | $1.05B | Risk-based | 14.87% | 14.87% | 15.89% | 12.21% |
| Brentwood Bank | $1.05B | CBLR | NA | NA | NA | 9.75% |
| Ubank | $1.05B | CBLR | NA | NA | NA | 10.46% |
| The Freedom Bank of Virginia | $1.04B | Risk-based | 13.66% | 13.66% | 14.63% | 11.06% |
| Magyar Bank | $1.05B | Risk-based | 14.89% | 14.89% | 15.97% | 11.29% |
| Firstier Bank | $1.05B | Risk-based | 13.34% | 13.34% | 14.60% | 11.43% |
| Cornhusker Bank | $1.05B | Risk-based | 12.68% | 12.68% | 13.94% | 10.12% |
| Security State Bank | $1.03B | Risk-based | 11.96% | 11.96% | 12.84% | 10.23% |
| Peer 25th percentile | 12.51% | 12.51% | 13.76% | 10.15% | ||
| Peer median | 13.50% | 13.50% | 14.61% | 10.76% | ||
| Peer 75th percentile | 14.87% | 14.87% | 15.91% | 11.40% | ||
| This bank's percentile | NA | NA | NA | 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/382649/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.