First Southern National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.58% (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: 11.58% (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 18.33% +11.83 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 | $137.8M | 137,783 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $751.9M | 751,877 | RCOAA223 |
| Recomputed ratio | 18.33% | numerator / denominator | |
| Filed ratio | 18.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.83 pp | $88.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.33% +10.33 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 | $137.8M | 137,783 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $751.9M | 751,877 | RCOAA223 |
| Recomputed ratio | 18.33% | numerator / denominator | |
| Filed ratio | 18.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.33 pp | $77.6M | capital that could be lost first |
Total risk-based capital ratio 19.58% +9.58 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 | $147.2M | 147,244 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $751.9M | 751,877 | RCOAA223 |
| Recomputed ratio | 19.58% | numerator / denominator | |
| Filed ratio | 19.58% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.58 pp | $72.1M | capital that could be lost first |
Tier 1 leverage ratio 10.85% +5.85 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 | $137.8M | 137,783 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.27B | 1,269,925 | RCOAA224 |
| Recomputed ratio | 10.85% | numerator / denominator | |
| Filed ratio | 10.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.85 pp | $74.3M | 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 | 71,989 | 71,989 | 71,989 | 71,989 | 71,989 | 71,989 | RCOAP742 |
| Retained earnings | 81,521 | 81,254 | 79,285 | 68,579 | 62,254 | 58,360 | RCOAKW00 |
| Accumulated other comprehensive income | (4,651) | (4,463) | (4,154) | (5,114) | (6,185) | (7,565) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 148,859 | 148,780 | 147,120 | 135,454 | 128,058 | 122,784 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (11,076) | (11,264) | (11,573) | (10,613) | (9,542) | (8,162) | P859 - P840 |
| Common equity Tier 1 capital | 137,783 | 137,516 | 135,547 | 124,841 | 118,516 | 114,622 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 137,783 | 137,516 | 135,547 | 124,841 | 118,516 | 114,622 | RCOA8274 |
| Tier 2 capital | 9,461 | 9,722 | 10,021 | 9,267 | 8,883 | 8,865 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,461 | 9,722 | 10,021 | 9,267 | 8,883 | 8,865 | RCOA5310 |
| Total capital | 147,244 | 147,238 | 145,568 | 134,108 | 127,399 | 123,487 | RCOA3792 |
| Total risk-weighted assets | 751,877 | 774,554 | 799,109 | 738,131 | 707,051 | 705,762 | RCOAA223 |
| Average total assets for the leverage ratio | 1,269,925 | 1,252,113 | 1,241,834 | 1,226,770 | 1,239,002 | 1,189,720 | 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 | $199.8M | $7.0M | 3.52% | 0.93% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $255.9M | $60.4M | 23.61% | 7.98% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.9M | $23K | 1.21% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $351.1M | $196.7M | 56.02% | 25.99% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.2M | $4.8M | 150.00% | 0.63% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $439.4M | $428.2M | 97.44% | 56.57% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.9M | $29.9M | 80.94% | 3.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.9M | $29.9M | 100.00% | 3.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $756.9M | ties to item 31 ($756.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $756.9M | RCONB704 |
| Less: excess allowance for credit losses | $5.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $751.9M | 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 | 18.33% | 18.33% | 19.58% | 10.85% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 17.75% | 17.75% | 19.01% | 10.98% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.96% | 16.96% | 18.22% | 10.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.91% | 16.91% | 18.17% | 10.18% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 16.76% | 16.76% | 18.02% | 9.57% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.24% | 16.24% | 17.50% | 9.63% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.26% | 15.26% | 16.52% | 9.14% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.27% | 15.27% | 16.52% | 9.06% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.76% | 14.76% | 16.02% | 8.66% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.18% | 14.18% | 15.44% | 8.64% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.63% | 13.63% | 14.88% | 8.35% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.55% | 13.55% | 14.81% | 8.13% | 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 National Bank (this bank) | Risk-based | 18.33% | 18.33% | 19.58% | 10.85% | |
| Synergy Bank | $1.28B | CBLR | NA | NA | NA | 11.26% |
| Forward Bank | $1.28B | Risk-based | 10.94% | 11.85% | 12.83% | 9.18% |
| Savings Bank of Mendocino County | $1.28B | CBLR | NA | NA | NA | 17.93% |
| Consumers National Bank | $1.28B | Risk-based | 10.91% | 10.91% | 11.93% | 8.35% |
| First Harrison Bank | $1.29B | CBLR | NA | NA | NA | 11.33% |
| Adams Bank & Trust | $1.29B | CBLR | NA | NA | NA | 14.11% |
| Legend Bank, N. A. | $1.27B | Risk-based | 14.14% | 14.14% | 15.32% | 10.35% |
| The Commercial and Savings Bank of Millersburg, Ohio | $1.30B | Risk-based | 15.30% | 15.30% | 16.55% | 10.25% |
| Legacy Bank | $1.27B | Risk-based | 10.03% | 10.03% | 11.28% | 8.85% |
| The Richwood Banking Company, Inc. | $1.30B | Risk-based | 13.77% | 13.77% | 14.76% | 10.76% |
| Peer 25th percentile | 10.92% | 11.15% | 12.15% | 9.44% | ||
| Peer median | 12.36% | 12.81% | 13.79% | 10.56% | ||
| Peer 75th percentile | 14.05% | 14.05% | 15.18% | 11.31% | ||
| This bank's percentile | 100 | 100 | 100 | 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/702612/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.