First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 10.71% +1.71 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $7.8M | 7,845 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $73.3M | 73,264 | RCOAA224 |
| Recomputed ratio | 10.71% | numerator / denominator | |
| Filed ratio | 10.71% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.71 pp | $1.3M | 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 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | RCOAP742 |
| Retained earnings | 4,845 | 4,684 | 4,567 | 4,561 | 4,423 | 4,283 | RCOAKW00 |
| Accumulated other comprehensive income | (58) | (58) | (49) | (56) | (85) | (108) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 7,787 | 7,626 | 7,518 | 7,505 | 7,338 | 7,175 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 58 | 58 | 49 | 56 | 85 | 108 | P859 - P840 |
| Common equity Tier 1 capital | 7,845 | 7,684 | 7,567 | 7,561 | 7,423 | 7,283 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,845 | 7,684 | 7,567 | 7,561 | 7,423 | 7,283 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 73,264 | 70,845 | 67,462 | 65,865 | 67,693 | 68,332 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 10.71% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 10.85% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 11.22% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 11.48% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 10.97% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 10.66% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 10.32% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 10.63% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 10.91% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 10.83% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.21% | 15.21% | 16.29% | 10.64% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 11.12% | 20.70% | 20.70% | 21.86% | 12.73% |
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) | CBLR | NA | NA | NA | 10.71% | |
| Haskell National Bank | $72.6M | Risk-based | 33.15% | 33.15% | 34.17% | 13.57% |
| Apex Banking Company of Georgia | $72.6M | CBLR | NA | NA | NA | 9.70% |
| Farmers State Bank | $72.6M | CBLR | NA | NA | NA | 12.03% |
| Connect Community Bank | $72.7M | Risk-based | 7.66% | 7.66% | 8.91% | 3.61% |
| Security State Bank of Kenyon | $72.2M | Risk-based | 15.77% | 15.77% | 16.78% | 12.56% |
| First Heritage Bank | $72.1M | CBLR | NA | NA | NA | 10.21% |
| Citizens State Bank of Lankin | $72.1M | CBLR | NA | NA | NA | 10.13% |
| Community State Bank of Canton | $73.0M | CBLR | NA | NA | NA | 12.90% |
| Peer 25th percentile | 11.71% | 11.71% | 12.85% | 10.02% | ||
| Peer median | 15.77% | 15.77% | 16.78% | 11.12% | ||
| Peer 75th percentile | 24.46% | 24.46% | 25.48% | 12.65% | ||
| This bank's percentile | NA | NA | NA | 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/3285246/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.