First Southern Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.76% (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: 7.76% (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 14.87% +8.37 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 | $36.3M | 36,315 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $244.3M | 244,252 | RCOAA223 |
| Recomputed ratio | 14.87% | numerator / denominator | |
| Filed ratio | 14.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.37 pp | $20.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.87% +6.87 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 | $36.3M | 36,315 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $244.3M | 244,252 | RCOAA223 |
| Recomputed ratio | 14.87% | numerator / denominator | |
| Filed ratio | 14.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.87 pp | $16.8M | capital that could be lost first |
Total risk-based capital ratio 15.76% +5.76 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 | $38.5M | 38,487 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $244.3M | 244,252 | RCOAA223 |
| Recomputed ratio | 15.76% | numerator / denominator | |
| Filed ratio | 15.76% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.76 pp | $14.1M | capital that could be lost first |
Tier 1 leverage ratio 10.92% +5.92 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 | $36.3M | 36,315 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $332.6M | 332,561 | RCOAA224 |
| Recomputed ratio | 10.92% | numerator / denominator | |
| Filed ratio | 10.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.92 pp | $19.7M | 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 | 35,742 | 35,718 | 35,694 | 35,680 | 35,655 | 35,631 | RCOAP742 |
| Retained earnings | 573 | (239) | (1,014) | (1,520) | (2,459) | (3,217) | RCOAKW00 |
| Accumulated other comprehensive income | (3,648) | (3,749) | (3,831) | (3,930) | (4,075) | (4,178) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,667 | 31,730 | 30,849 | 30,230 | 29,121 | 28,236 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,648 | 3,749 | 3,831 | 3,930 | 4,075 | 4,178 | P859 - P840 |
| Common equity Tier 1 capital | 36,315 | 35,479 | 34,680 | 34,160 | 33,196 | 32,414 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 36,315 | 35,479 | 34,680 | 34,160 | 33,196 | 32,414 | RCOA8274 |
| Tier 2 capital | 2,172 | 2,217 | 2,220 | 2,171 | 2,126 | 2,078 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,172 | 2,217 | 2,220 | 2,171 | 2,126 | 2,078 | RCOA5310 |
| Total capital | 38,487 | 37,696 | 36,900 | 36,331 | 35,322 | 34,492 | RCOA3792 |
| Total risk-weighted assets | 244,252 | 239,943 | 248,576 | 239,823 | 233,126 | 226,958 | RCOAA223 |
| Average total assets for the leverage ratio | 332,561 | 324,539 | 327,976 | 324,653 | 322,716 | 316,941 | 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 | $38.9M | $183K | 0.47% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $69.3M | $11.3M | 16.33% | 4.63% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $66.4M | $46.3M | 69.75% | 18.95% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $26K | $39K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $160.1M | $155.7M | 97.25% | 63.74% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.4M | $19.0M | 97.70% | 7.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.8M | $11.8M | 100.00% | 4.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $244.3M | ties to item 31 ($244.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $244.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $244.3M | 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 | 14.87% | 14.87% | 15.76% | 10.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.79% | 14.79% | 15.71% | 10.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.95% | 13.95% | 14.84% | 10.57% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.24% | 14.24% | 15.15% | 10.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.24% | 14.24% | 15.15% | 10.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.28% | 14.28% | 15.20% | 10.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.30% | 14.30% | 15.22% | 10.04% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.04% | 14.04% | 14.94% | 10.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.16% | 14.16% | 15.06% | 9.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.96% | 13.96% | 14.85% | 9.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.42% | 13.42% | 14.27% | 9.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.52% | 13.52% | 14.39% | 9.23% | 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 Southern Bank (this bank) | Risk-based | 14.87% | 14.87% | 15.76% | 10.92% | |
| Kerndt Brothers Savings Bank | $347.2M | CBLR | NA | NA | NA | 10.88% |
| Community Bank of Raymore | $346.9M | Risk-based | 20.21% | 20.21% | 20.58% | 9.70% |
| Heritage Community Bank | $347.8M | Risk-based | 9.39% | 9.39% | 10.64% | 8.30% |
| Citizens Deposit Bank of Arlington, Inc. | $348.2M | CBLR | NA | NA | NA | 13.66% |
| Ozona Bank | $346.1M | Risk-based | 20.11% | 20.11% | 21.13% | 12.31% |
| Citizens National Bank of Albion | $348.5M | Risk-based | 25.45% | 25.45% | 26.70% | 17.35% |
| Community State Bank | $345.8M | CBLR | NA | NA | NA | 10.47% |
| Commercial Savings Bank | $348.8M | Risk-based | 11.62% | 11.62% | 12.66% | 8.44% |
| Waumandee State Bank | $345.5M | Risk-based | 13.75% | 13.75% | 15.00% | 9.39% |
| Peer 25th percentile | 12.15% | 12.15% | 13.25% | 9.39% | ||
| Peer median | 16.93% | 16.93% | 17.79% | 10.47% | ||
| Peer 75th percentile | 20.19% | 20.19% | 20.99% | 12.31% | ||
| This bank's percentile | 50 | 50 | 50 | 67 |
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/631039/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.