First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 21.07% (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: 21.07% (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 27.80% +21.30 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 | $15.6M | 15,620 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.2M | 56,178 | RCOAA223 |
| Recomputed ratio | 27.80% | numerator / denominator | |
| Filed ratio | 27.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.30 pp | $12.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.80% +19.80 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 | $15.6M | 15,620 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.2M | 56,178 | RCOAA223 |
| Recomputed ratio | 27.80% | numerator / denominator | |
| Filed ratio | 27.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.80 pp | $11.1M | capital that could be lost first |
Total risk-based capital ratio 29.07% +19.07 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 | $16.3M | 16,329 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $56.2M | 56,178 | RCOAA223 |
| Recomputed ratio | 29.07% | numerator / denominator | |
| Filed ratio | 29.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +19.07 pp | $10.7M | capital that could be lost first |
Tier 1 leverage ratio 11.95% +6.95 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 | $15.6M | 15,620 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $130.7M | 130,736 | RCOAA224 |
| Recomputed ratio | 11.95% | numerator / denominator | |
| Filed ratio | 11.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.95 pp | $9.1M | 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 | 1,839 | 1,839 | 1,839 | 1,839 | 1,839 | 1,839 | RCOAP742 |
| Retained earnings | 13,781 | 13,403 | 13,038 | 12,735 | 12,570 | 11,921 | RCOAKW00 |
| Accumulated other comprehensive income | (19) | (28) | 10 | 5 | (26) | (7) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,601 | 15,214 | 14,887 | 14,579 | 14,383 | 13,753 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19 | 28 | (10) | (5) | 26 | 7 | P859 - P840 |
| Common equity Tier 1 capital | 15,620 | 15,242 | 14,877 | 14,574 | 14,409 | 13,760 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,620 | 15,242 | 14,877 | 14,574 | 14,409 | 13,760 | RCOA8274 |
| Tier 2 capital | 709 | 763 | 735 | 767 | 750 | 749 | RCOA5311 |
| Allowance includable in Tier 2 capital | 709 | 763 | 735 | 767 | 750 | 749 | RCOA5310 |
| Total capital | 16,329 | 16,005 | 15,612 | 15,341 | 15,159 | 14,509 | RCOA3792 |
| Total risk-weighted assets | 56,178 | 60,516 | 58,286 | 61,009 | 59,821 | 59,722 | RCOAA223 |
| Average total assets for the leverage ratio | 130,736 | 129,245 | 124,833 | 120,331 | 124,016 | 126,473 | 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 | $11.3M | $214K | 1.89% | 0.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $40.0M | $730K | 1.82% | 1.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $21.7M | $5.8M | 26.80% | 10.27% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $18.3M | $9.2M | 50.05% | 16.14% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $37.0M | $36.9M | 99.62% | 64.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.6M | $2.2M | 85.60% | 3.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 99.16% | 3.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $56.8M | ties to item 31 ($56.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $56.8M | RCONB704 |
| Less: excess allowance for credit losses | $595K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $56.2M | 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 | 27.80% | 27.80% | 29.07% | 11.95% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.19% | 25.19% | 26.45% | 11.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 25.52% | 25.52% | 26.79% | 11.92% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.89% | 23.89% | 25.15% | 12.11% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.09% | 24.09% | 25.34% | 11.62% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.04% | 23.04% | 24.29% | 10.88% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.01% | 21.01% | 22.26% | 10.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.13% | 22.13% | 23.38% | 11.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.20% | 21.20% | 22.45% | 10.03% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.52% | 21.52% | 22.77% | 9.76% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.90% | 19.90% | 21.15% | 9.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.99% | 19.99% | 21.25% | 9.50% | 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 | 27.80% | 27.80% | 29.07% | 11.95% | |
| Minnesota Lakes Bank | $129.8M | Risk-based | 16.84% | 16.84% | 17.99% | 10.69% |
| The Baltic State Bank | $129.6M | Risk-based | 10.52% | 10.52% | 11.59% | 7.81% |
| Spiro State Bank | $129.9M | CBLR | NA | NA | NA | 17.01% |
| Keysavings Bank | $129.5M | CBLR | NA | NA | NA | 9.38% |
| SNB Bank, N.A. | $129.4M | CBLR | NA | NA | NA | 11.80% |
| Concordia Bank | $130.0M | CBLR | NA | NA | NA | 11.92% |
| 1st Equity Bank | $130.0M | Risk-based | 21.22% | 21.22% | 22.48% | 16.46% |
| Farmers State Bank & Trust Co. | $130.2M | Risk-based | 13.29% | 13.29% | 14.54% | 9.37% |
| The Citizens Bank | $129.2M | Risk-based | 26.46% | 26.46% | 27.51% | 12.22% |
| First National Bank | $129.2M | Risk-based | 12.27% | 12.27% | 13.37% | 7.85% |
| Peer 25th percentile | 12.53% | 12.53% | 13.66% | 9.38% | ||
| Peer median | 15.07% | 15.07% | 16.26% | 11.24% | ||
| Peer 75th percentile | 20.13% | 20.13% | 21.36% | 12.15% | ||
| This bank's percentile | 100 | 100 | 100 | 70 |
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/190947/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.