First State 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%.
Open the full regulatory capital analysis: each ratio's numerator and denominator, the capital stack by quarter, risk-weighted assets by exposure category, and peers.
The standout move of Q2 2026 was in Total risk-based capital ratio: 2.62 percentage points higher than in Q1 2026, at 29.07%. Among 114 Iowa banks, First State Bank sits 7th from the top on CET1 ratio, 27.80% as of Q2 2026. First State Bank's CET1 ratio of 27.80% is well above the 15.08% median for banks in the $100M-1B asset tier, a gap of 12.72 points (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 27.80% |
| Tier 1 risk-based capital ratio | 27.80% |
| Total risk-based capital ratio | 29.07% |
| Tier 1 leverage ratio | 11.95% |
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 | $15.6M |
| Tier 1 capital | $15.6M |
| Total risk-based capital | $16.3M |
| Total equity capital | $15.6M |
| Risk-weighted assets | $56.2M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 12.03% |
| Tangible equity to tangible assets | 12.03% |
| Equity capital to average assets | 11.93% |
| Internal capital growth rate | 9.96% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $189K |
| Common stock surplus | $1.6M |
| Retained earnings | $13.8M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$19K |
| 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 | 19.99% | 19.99% | 21.25% | 9.50% | $61.6M |
| Q4 2023 | 19.90% | 19.90% | 21.15% | 9.61% | $62.1M |
| Q1 2024 | 21.52% | 21.52% | 22.77% | 9.76% | $58.0M |
| Q2 2024 | 21.20% | 21.20% | 22.45% | 10.03% | $60.2M |
| Q3 2024 | 22.13% | 22.13% | 23.38% | 11.10% | $59.3M |
| Q4 2024 | 21.01% | 21.01% | 22.26% | 10.85% | $64.1M |
| Q1 2025 | 23.04% | 23.04% | 24.29% | 10.88% | $59.7M |
| Q2 2025 | 24.09% | 24.09% | 25.34% | 11.62% | $59.8M |
| Q3 2025 | 23.89% | 23.89% | 25.15% | 12.11% | $61.0M |
| Q4 2025 | 25.52% | 25.52% | 26.79% | 11.92% | $58.3M |
| Q1 2026 | 25.19% | 25.19% | 26.45% | 11.79% | $60.5M |
| Q2 2026 | 27.80% | 27.80% | 29.07% | 11.95% | $56.2M |
First State Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First State 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 State Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 16177) · FFIEC NIC profile (RSSD 190947)