First Southern Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
The largest change between Q1 2026 and Q2 2026 was in Total equity capital, which rose 3.0% to $32.7M. First Southern Bank ranks 51st of 79 Georgia banks on CET1 ratio, in the lower half at 14.87% (Q2 2026). At 14.87%, First Southern Bank's CET1 ratio is close to the 15.07% median for banks in the $100M-1B asset tier (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 14.87% |
| Tier 1 risk-based capital ratio | 14.87% |
| Total risk-based capital ratio | 15.76% |
| Tier 1 leverage ratio | 10.92% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $36.3M |
| Tier 1 capital | $36.3M |
| Total risk-based capital | $38.5M |
| Total equity capital | $32.7M |
| Risk-weighted assets | $244.3M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 9.41% |
| Tangible equity to tangible assets | 9.41% |
| Equity capital to average assets | 9.82% |
| Internal capital growth rate | 10.24% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $15.0M |
| Common stock surplus | $20.7M |
| Retained earnings | $573K |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$3.6M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 13.52% | 13.52% | 14.39% | 9.23% | $210.9M |
| Q4 2023 | 13.42% | 13.42% | 14.27% | 9.35% | $217.0M |
| Q1 2024 | 13.96% | 13.96% | 14.85% | 9.57% | $212.0M |
| Q2 2024 | 14.16% | 14.16% | 15.06% | 9.56% | $214.0M |
| Q3 2024 | 14.04% | 14.04% | 14.94% | 10.02% | $220.1M |
| Q4 2024 | 14.30% | 14.30% | 15.22% | 10.04% | $221.3M |
| Q1 2025 | 14.28% | 14.28% | 15.20% | 10.23% | $227.0M |
| Q2 2025 | 14.24% | 14.24% | 15.15% | 10.29% | $233.1M |
| Q3 2025 | 14.24% | 14.24% | 15.15% | 10.52% | $239.8M |
| Q4 2025 | 13.95% | 13.95% | 14.84% | 10.57% | $248.6M |
| Q1 2026 | 14.79% | 14.79% | 15.71% | 10.93% | $239.9M |
| Q2 2026 | 14.87% | 14.87% | 15.76% | 10.92% | $244.3M |
First Southern Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First Southern Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full First Southern Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 10055) · FFIEC NIC profile (RSSD 631039)