First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.65% (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: 9.65% (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 16.40% +9.90 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 | $10.8M | 10,777 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.7M | 65,719 | RCOAA223 |
| Recomputed ratio | 16.40% | numerator / denominator | |
| Filed ratio | 16.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.90 pp | $6.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.40% +8.40 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 | $10.8M | 10,777 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.7M | 65,719 | RCOAA223 |
| Recomputed ratio | 16.40% | numerator / denominator | |
| Filed ratio | 16.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.40 pp | $5.5M | capital that could be lost first |
Total risk-based capital ratio 17.65% +7.65 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 | $11.6M | 11,599 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.7M | 65,719 | RCOAA223 |
| Recomputed ratio | 17.65% | numerator / denominator | |
| Filed ratio | 17.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.65 pp | $5.0M | capital that could be lost first |
Tier 1 leverage ratio 10.91% +5.91 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 | $10.8M | 10,777 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $98.8M | 98,750 | RCOAA224 |
| Recomputed ratio | 10.91% | numerator / denominator | |
| Filed ratio | 10.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.91 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 | 2,988 | 2,988 | 2,988 | 2,988 | 2,988 | 2,988 | RCOAP742 |
| Retained earnings | 7,789 | 7,340 | 8,121 | 7,594 | 7,247 | 6,690 | RCOAKW00 |
| Accumulated other comprehensive income | (120) | 85 | 149 | 172 | (268) | (165) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,657 | 10,413 | 11,258 | 10,754 | 9,967 | 9,513 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 120 | (85) | (149) | (172) | 268 | 165 | P859 - P840 |
| Common equity Tier 1 capital | 10,777 | 10,328 | 11,109 | 10,582 | 10,235 | 9,678 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,777 | 10,328 | 11,109 | 10,582 | 10,235 | 9,678 | RCOA8274 |
| Tier 2 capital | 822 | 682 | 825 | 802 | 800 | 817 | RCOA5311 |
| Allowance includable in Tier 2 capital | 822 | 682 | 825 | 802 | 800 | 817 | RCOA5310 |
| Total capital | 11,599 | 11,010 | 11,934 | 11,384 | 11,035 | 10,495 | RCOA3792 |
| Total risk-weighted assets | 65,719 | 65,479 | 65,946 | 64,115 | 63,859 | 65,209 | RCOAA223 |
| Average total assets for the leverage ratio | 98,750 | 100,681 | 100,065 | 101,972 | 101,182 | 99,679 | 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 | $7.1M | $304K | 4.27% | 0.46% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $23.3M | $4.2M | 18.12% | 6.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $18.4M | $9.2M | 50.13% | 14.06% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $402K | $603K | 150.00% | 0.92% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $242K | $363K | 150.00% | 0.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $47.5M | $45.5M | 95.92% | 69.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.3M | $4.1M | 96.86% | 6.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.4M | $1.4M | 100.00% | 2.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $65.8M | ties to item 31 ($65.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $65.8M | RCONB704 |
| Less: excess allowance for credit losses | $69K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $65.7M | 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 | 16.40% | 16.40% | 17.65% | 10.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.77% | 15.77% | 16.81% | 10.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.85% | 16.85% | 18.10% | 11.10% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.50% | 16.50% | 17.76% | 10.38% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.03% | 16.03% | 17.28% | 10.12% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.84% | 14.84% | 16.09% | 9.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.72% | 16.72% | 17.97% | 10.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.04% | 16.04% | 17.29% | 10.42% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.90% | 14.90% | 16.15% | 10.11% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.00% | 14.00% | 15.25% | 9.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.30% | 15.30% | 16.55% | 10.54% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.03% | 14.03% | 15.28% | 9.73% | 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 | 16.40% | 16.40% | 17.65% | 10.91% | |
| Bank of the Mountains, Inc. | $100.0M | Risk-based | 13.17% | 13.17% | 14.43% | 9.23% |
| West Plains Savings and Loan Association | $100.5M | CBLR | NA | NA | NA | 21.11% |
| Dedicated Community Bank | $100.6M | Risk-based | 12.71% | 12.71% | 13.31% | 9.27% |
| The Gerber State Bank | $100.8M | CBLR | NA | NA | NA | 12.31% |
| The Bank of Milan | $101.1M | CBLR | NA | NA | NA | 9.52% |
| Century Bank of Florida | $101.1M | Risk-based | 15.55% | 15.55% | 16.80% | 10.56% |
| Kansas State Bank | $101.2M | CBLR | NA | NA | NA | 13.17% |
| United Orient Bank | $101.4M | CBLR | NA | NA | NA | 12.53% |
| Black River Country Bank | $101.8M | Risk-based | 12.26% | 12.26% | 13.52% | 8.94% |
| Northern State Bank of Virginia | $102.0M | Risk-based | 15.36% | 15.36% | 16.26% | 10.17% |
| Peer 25th percentile | 12.71% | 12.71% | 13.52% | 9.33% | ||
| Peer median | 13.17% | 13.17% | 14.43% | 10.36% | ||
| Peer 75th percentile | 15.36% | 15.36% | 16.26% | 12.48% | ||
| This bank's percentile | 100 | 100 | 100 | 60 |
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/513854/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.