First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.48% (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: 10.48% (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 17.38% +10.88 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 | $130.0M | 130,041 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $748.2M | 748,206 | RCOAA223 |
| Recomputed ratio | 17.38% | numerator / denominator | |
| Filed ratio | 17.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.88 pp | $81.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.38% +9.38 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 | $130.0M | 130,041 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $748.2M | 748,206 | RCOAA223 |
| Recomputed ratio | 17.38% | numerator / denominator | |
| Filed ratio | 17.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.38 pp | $70.2M | capital that could be lost first |
Total risk-based capital ratio 18.48% +8.48 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 | $138.3M | 138,300 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $748.2M | 748,206 | RCOAA223 |
| Recomputed ratio | 18.48% | numerator / denominator | |
| Filed ratio | 18.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.48 pp | $63.5M | capital that could be lost first |
Tier 1 leverage ratio 10.47% +5.47 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 | $130.0M | 130,041 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.24B | 1,241,799 | RCOAA224 |
| Recomputed ratio | 10.47% | numerator / denominator | |
| Filed ratio | 10.47% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.47 pp | $68.0M | 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 | 54,164 | 54,164 | 54,164 | 32,164 | 32,164 | 32,164 | RCOAP742 |
| Retained earnings | 76,406 | 73,727 | 70,926 | 68,569 | 66,211 | 76,801 | RCOAKW00 |
| Accumulated other comprehensive income | (22,120) | (25,833) | (23,838) | (27,354) | (32,424) | (30,770) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 108,450 | 102,058 | 101,252 | 73,379 | 65,951 | 78,195 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 21,591 | 25,236 | 23,218 | 26,659 | 31,654 | 29,925 | P859 - P840 |
| Common equity Tier 1 capital | 130,041 | 127,294 | 124,470 | 100,038 | 97,605 | 108,120 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 130,041 | 127,294 | 124,470 | 100,038 | 97,605 | 108,120 | RCOA8274 |
| Tier 2 capital | 8,259 | 8,113 | 7,872 | 7,628 | 7,221 | 6,814 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,259 | 8,113 | 7,872 | 7,628 | 7,221 | 6,814 | RCOA5310 |
| Total capital | 138,300 | 135,407 | 132,342 | 107,666 | 104,826 | 114,934 | RCOA3792 |
| Total risk-weighted assets | 748,206 | 744,659 | 713,729 | 688,235 | 669,624 | 660,383 | RCOAA223 |
| Average total assets for the leverage ratio | 1,241,799 | 1,197,768 | 1,163,829 | 1,160,384 | 1,129,152 | 1,091,827 | 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 | $95.1M | $1.2M | 1.23% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $426.7M | $119.3M | 27.96% | 15.95% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.9M | $373K | 20.00% | 0.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $147.4M | $86.9M | 58.95% | 11.62% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.6M | $2.4M | 150.00% | 0.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $425.0M | $425.0M | 100.00% | 56.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $54.8M | $51.9M | 94.63% | 6.93% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $244K | $3.0M | 1250.00% | 0.41% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $39.7M | $24.1M | 60.54% | 3.22% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.2M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $34.0M | NA | 4.55% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $714.2M | ties to item 31 ($714.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $748.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $748.2M | 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 | 17.38% | 17.38% | 18.48% | 10.47% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 17.09% | 17.09% | 18.18% | 10.63% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 17.44% | 17.44% | 18.54% | 10.69% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.54% | 14.54% | 15.64% | 8.62% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.58% | 14.58% | 15.65% | 8.64% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.37% | 16.37% | 17.40% | 9.90% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.56% | 16.56% | 17.57% | 9.71% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.64% | 16.64% | 17.57% | 9.42% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.12% | 17.12% | 18.05% | 9.25% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 17.26% | 17.26% | 18.22% | 9.68% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 17.06% | 17.06% | 18.03% | 9.81% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.81% | 16.81% | 17.80% | 9.75% | 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 State Bank (this bank) | Risk-based | 17.38% | 17.38% | 18.48% | 10.47% | |
| NBKC Bank | $1.24B | Risk-based | 22.05% | 22.05% | 23.30% | 17.13% |
| Firstar Bank | $1.24B | Risk-based | 12.64% | 12.64% | 13.70% | 9.03% |
| University Bank | $1.24B | CBLR | NA | NA | NA | 10.08% |
| Midwest Bank | $1.24B | CBLR | NA | NA | NA | 9.40% |
| Bank of Central Florida | $1.25B | Risk-based | 12.53% | 12.53% | 13.55% | 8.75% |
| Platte Valley Bank | $1.25B | CBLR | NA | NA | NA | 9.54% |
| Wood & Huston Bank | $1.23B | Risk-based | 13.34% | 13.34% | 14.57% | 11.55% |
| Dayspring Bank | $1.23B | CBLR | NA | NA | NA | 10.71% |
| Peoples Bank | $1.25B | CBLR | NA | NA | NA | 10.73% |
| Peer 25th percentile | 12.61% | 12.61% | 13.66% | 9.40% | ||
| Peer median | 12.99% | 12.99% | 14.14% | 10.08% | ||
| Peer 75th percentile | 15.51% | 15.51% | 16.76% | 10.73% | ||
| This bank's percentile | 75 | 75 | 75 | 56 |
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/294023/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.