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 9.77% +0.77 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 | $37.5M | 37,528 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $384.0M | 384,003 | RCOAA224 |
| Recomputed ratio | 9.77% | numerator / denominator | |
| Filed ratio | 9.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.77 pp | $3.0M | 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 | 6,700 | 6,700 | 6,700 | 6,700 | 6,700 | 6,700 | RCOAP742 |
| Retained earnings | 35,833 | 34,026 | 34,671 | 34,002 | 32,464 | 31,013 | RCOAKW00 |
| Accumulated other comprehensive income | (787) | (946) | (420) | (713) | (1,417) | (1,694) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,746 | 39,780 | 40,951 | 39,989 | 37,747 | 36,019 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,218) | (4,082) | (4,631) | (4,361) | (3,678) | (3,424) | P859 - P840 |
| Common equity Tier 1 capital | 37,528 | 35,698 | 36,320 | 35,628 | 34,069 | 32,595 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,528 | 35,698 | 36,320 | 35,628 | 34,069 | 32,595 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | 2,694 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | 2,694 | |
| Total capital | NA | NA | NA | NA | NA | 35,289 | |
| Total risk-weighted assets | NA | NA | NA | NA | NA | 298,323 | |
| Average total assets for the leverage ratio | 384,003 | 377,487 | 371,027 | 364,311 | 360,997 | 358,354 | 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 | 9.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.46% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.44% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.93% | 10.93% | 11.83% | 9.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.94% | 11.94% | 12.97% | 8.71% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.70% | 11.70% | 12.73% | 9.26% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.74% | 13.74% | 14.78% | 10.13% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.98% | 13.98% | 15.04% | 10.31% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.69% | 13.69% | 14.75% | 10.09% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.24% | 14.24% | 15.34% | 10.24% | 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 | 9.77% | |
| McCurtain County National Bank | $384.2M | CBLR | NA | NA | NA | 15.65% |
| The Riddell National Bank | $384.3M | Risk-based | 11.00% | 11.00% | 12.22% | 8.49% |
| Libertyville Savings Bank | $384.1M | Risk-based | 15.62% | 15.62% | 16.56% | 11.04% |
| The Delaware National Bank of Delhi | $384.1M | CBLR | NA | NA | NA | 9.61% |
| Byron Bank | $384.4M | CBLR | NA | NA | NA | 10.23% |
| First FarmBank | $384.4M | Risk-based | 14.56% | 14.56% | 15.42% | 12.29% |
| Rockpointbank, N.A. | $384.5M | Risk-based | 13.83% | 13.83% | 14.89% | 12.13% |
| Pinnacle Bank | $384.5M | Risk-based | 20.01% | 20.01% | 20.89% | 11.30% |
| The Fahey Banking Company | $384.7M | CBLR | NA | NA | NA | 16.11% |
| Cattaraugus County Bank | $384.7M | Risk-based | 15.47% | 15.47% | 16.43% | 11.26% |
| Peer 25th percentile | 14.01% | 14.01% | 15.02% | 10.43% | ||
| Peer median | 15.02% | 15.02% | 15.92% | 11.28% | ||
| Peer 75th percentile | 15.59% | 15.59% | 16.53% | 12.25% | ||
| This bank's percentile | NA | NA | NA | 20 |
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/677448/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.