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 11.94% +2.94 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 | $23.4M | 23,426 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $196.2M | 196,164 | RCOAA224 |
| Recomputed ratio | 11.94% | numerator / denominator | |
| Filed ratio | 11.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.94 pp | $5.8M | 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 | 16,000 | 16,000 | 16,000 | 16,000 | 14,000 | 14,000 | RCOAP742 |
| Retained earnings | 10,559 | 10,696 | 11,905 | 11,010 | 12,379 | 11,736 | RCOAKW00 |
| Accumulated other comprehensive income | (2,935) | (2,850) | (2,468) | (2,728) | (3,386) | (3,810) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,624 | 23,846 | 25,437 | 24,282 | 22,993 | 21,926 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (198) | (283) | (665) | (405) | 63 | 487 | P859 - P840 |
| Common equity Tier 1 capital | 23,426 | 23,563 | 24,772 | 23,877 | 23,056 | 22,413 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,426 | 23,563 | 24,772 | 23,877 | 23,056 | 22,413 | 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 | 196,164 | 200,209 | 200,806 | 187,402 | 181,198 | 186,368 | 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 | 11.94% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.77% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.34% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.03% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 12.29% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.06% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.07% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 12.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.31% | 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) | CBLR | NA | NA | NA | 11.94% | |
| Blue Ridge Bank | $199.4M | Risk-based | 14.60% | 14.60% | 15.86% | 9.19% |
| The First National Bank of Evant | $199.4M | CBLR | NA | NA | NA | 9.83% |
| Massena Savings and Loan | $199.9M | Risk-based | 22.86% | 22.86% | 23.81% | 15.15% |
| Elkton Bank & Trust Company | $199.1M | Risk-based | 28.77% | 28.77% | 29.72% | 12.58% |
| New Haven Bank | $200.0M | Risk-based | 10.70% | 10.70% | 11.94% | 8.23% |
| Merchants and Planters Bank | $199.0M | CBLR | NA | NA | NA | 18.17% |
| First National Bank in Taylorville | $200.1M | CBLR | NA | NA | NA | 14.41% |
| Gouverneur Savings and Loan Association | $198.9M | Risk-based | 24.73% | 24.73% | 25.74% | 14.53% |
| York State Bank | $200.2M | Risk-based | 18.97% | 18.97% | 20.03% | 13.92% |
| The First National Bank of McConnelsville | $200.2M | Risk-based | 19.99% | 19.99% | 21.24% | 8.61% |
| Peer 25th percentile | 16.79% | 16.79% | 17.95% | 9.35% | ||
| Peer median | 19.99% | 19.99% | 21.24% | 13.25% | ||
| Peer 75th percentile | 23.80% | 23.80% | 24.77% | 14.50% | ||
| This bank's percentile | NA | NA | NA | 40 |
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/488756/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.