First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.26% (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: 8.26% (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 15.08% +8.58 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 | $71.0M | 71,046 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $471.1M | 471,064 | RCOAA223 |
| Recomputed ratio | 15.08% | numerator / denominator | |
| Filed ratio | 15.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.58 pp | $40.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.08% +7.08 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 | $71.0M | 71,046 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $471.1M | 471,064 | RCOAA223 |
| Recomputed ratio | 15.08% | numerator / denominator | |
| Filed ratio | 15.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.08 pp | $33.4M | capital that could be lost first |
Total risk-based capital ratio 16.26% +6.26 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 | $76.6M | 76,581 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $471.1M | 471,064 | RCOAA223 |
| Recomputed ratio | 16.26% | numerator / denominator | |
| Filed ratio | 16.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.26 pp | $29.5M | capital that could be lost first |
Tier 1 leverage ratio 11.42% +6.42 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 | $71.0M | 71,046 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $621.9M | 621,887 | RCOAA224 |
| Recomputed ratio | 11.42% | numerator / denominator | |
| Filed ratio | 11.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.42 pp | $40.0M | 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 | 107,307 | 26,930 | 26,930 | 26,930 | 26,930 | 26,930 | RCOAP742 |
| Retained earnings | 1,957 | 43,370 | 42,881 | 40,935 | 39,218 | 37,811 | RCOAKW00 |
| Accumulated other comprehensive income | (468) | (3,493) | (3,175) | (3,380) | (5,020) | (5,070) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 108,796 | 66,807 | 66,636 | 64,485 | 61,128 | 59,671 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (37,750) | 3,493 | 3,175 | 3,380 | 5,020 | 5,070 | P859 - P840 |
| Common equity Tier 1 capital | 71,046 | 70,300 | 69,811 | 67,865 | 66,148 | 64,741 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 71,046 | 70,300 | 69,811 | 67,865 | 66,148 | 64,741 | RCOA8274 |
| Tier 2 capital | 5,535 | 5,868 | 5,775 | 5,729 | 5,444 | 5,322 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,535 | 5,868 | 5,775 | 5,729 | 5,444 | 5,322 | RCOA5310 |
| Total capital | 76,581 | 76,168 | 75,586 | 73,594 | 71,592 | 70,063 | RCOA3792 |
| Total risk-weighted assets | 471,064 | 469,283 | 461,811 | 458,096 | 435,067 | 425,384 | RCOAA223 |
| Average total assets for the leverage ratio | 621,887 | 616,718 | 624,340 | 609,738 | 598,934 | 593,363 | 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 | $48.3M | $590K | 1.22% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $92.2M | $21.4M | 23.19% | 4.54% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $124.1M | $69.8M | 56.26% | 14.82% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.0M | $4.4M | 150.00% | 0.94% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $206K | $309K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $332.8M | $323.5M | 97.18% | 68.66% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.4M | $22.4M | 91.94% | 4.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.8M | $25.8M | 96.23% | 5.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $48K | $48K | 100.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $2.9M | NA | 0.61% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $468.2M | ties to item 31 ($468.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $471.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $471.1M | 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 | 15.08% | 15.08% | 16.26% | 11.42% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.98% | 14.98% | 16.23% | 11.40% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.12% | 15.12% | 16.37% | 11.18% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.81% | 14.81% | 16.07% | 11.13% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.20% | 15.20% | 16.46% | 11.04% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.22% | 15.22% | 16.47% | 10.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.52% | 14.52% | 15.77% | 10.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.53% | 14.53% | 15.78% | 11.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.57% | 14.57% | 15.75% | 11.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.85% | 14.85% | 16.04% | 11.43% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.07% | 15.07% | 16.26% | 11.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.48% | 14.48% | 15.70% | 11.29% | 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 State Bank (this bank) | Risk-based | 15.08% | 15.08% | 16.26% | 11.42% | |
| United Community Bank | $665.5M | CBLR | NA | NA | NA | 14.47% |
| Metairie Bank & Trust Company | $666.0M | CBLR | NA | NA | NA | 11.49% |
| The Poca Valley Bank, Inc. | $666.2M | Risk-based | 11.36% | 11.36% | 12.02% | 7.78% |
| Concordia Bank & Trust Company | $667.0M | CBLR | NA | NA | NA | 11.12% |
| Bank of Odessa | $667.1M | Risk-based | 24.51% | 24.51% | 25.77% | 13.67% |
| Community State Bank | $667.5M | CBLR | NA | NA | NA | 9.62% |
| Pennian Bank | $667.9M | Risk-based | 15.27% | 15.27% | 16.52% | 9.24% |
| First Community Bank | $662.8M | Risk-based | 17.63% | 17.63% | 18.89% | 12.44% |
| First State Bank of Blakely | $668.2M | Risk-based | 27.02% | 27.02% | 28.27% | 19.19% |
| Four Corners Community Bank | $662.3M | CBLR | NA | NA | NA | 9.62% |
| Peer 25th percentile | 15.27% | 15.27% | 16.52% | 9.62% | ||
| Peer median | 17.63% | 17.63% | 18.89% | 11.30% | ||
| Peer 75th percentile | 24.51% | 24.51% | 25.77% | 13.36% | ||
| This bank's percentile | 20 | 20 | 20 | 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/114840/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.