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 10.57% +1.57 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 | $33.5M | 33,508 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $317.0M | 316,957 | RCOAA224 |
| Recomputed ratio | 10.57% | numerator / denominator | |
| Filed ratio | 10.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.57 pp | $5.0M | 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 | 6,942 | 6,942 | 6,942 | 6,942 | 6,942 | 6,942 | RCOAP742 |
| Retained earnings | 26,566 | 25,959 | 25,422 | 24,974 | 24,150 | 23,558 | RCOAKW00 |
| Accumulated other comprehensive income | (2,109) | (2,260) | (1,771) | (2,121) | (3,080) | (3,569) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,399 | 30,641 | 30,593 | 29,795 | 28,012 | 26,931 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,109 | 2,260 | 1,771 | 2,121 | 3,080 | 3,569 | P859 - P840 |
| Common equity Tier 1 capital | 33,508 | 32,901 | 32,364 | 31,916 | 31,092 | 30,500 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,508 | 32,901 | 32,364 | 31,916 | 31,092 | 30,500 | 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 | 316,957 | 308,241 | 289,775 | 293,403 | 304,650 | 278,658 | 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 | 10.57% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.17% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.21% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.95% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.32% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.75% | 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) | CBLR | NA | NA | NA | 10.57% | |
| Putnam County State Bank | $317.6M | CBLR | NA | NA | NA | 13.52% |
| Bank of Coushatta | $317.1M | Risk-based | 14.22% | 14.22% | 15.20% | 9.23% |
| Bank of York | $317.7M | Risk-based | 34.14% | 34.14% | 35.12% | 12.88% |
| Evermore Bank | $316.9M | Risk-based | 15.65% | 15.65% | 16.83% | 13.52% |
| Bankmiami | $317.9M | Risk-based | 28.79% | 28.79% | 29.73% | 11.43% |
| Longview Community Bank | $316.8M | Risk-based | 11.87% | 11.87% | 12.77% | 8.50% |
| First Bethany Bank & Trust | $316.8M | CBLR | NA | NA | NA | 9.10% |
| The National Iron Bank | $318.0M | Risk-based | 16.00% | 16.00% | 16.83% | 8.48% |
| Profile Bank | $316.6M | CBLR | NA | NA | NA | 9.27% |
| Centera Bank | $318.1M | Risk-based | 16.52% | 16.52% | 17.44% | 9.59% |
| Peer 25th percentile | 14.94% | 14.94% | 16.01% | 9.14% | ||
| Peer median | 16.00% | 16.00% | 16.83% | 9.43% | ||
| Peer 75th percentile | 22.66% | 22.66% | 23.59% | 12.52% | ||
| This bank's percentile | NA | NA | NA | 60 |
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/954671/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.