First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.64% (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: 6.64% (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 13.39% +6.89 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 | $44.8M | 44,824 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.8M | 334,778 | RCOAA223 |
| Recomputed ratio | 13.39% | numerator / denominator | |
| Filed ratio | 13.39% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.89 pp | $23.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.39% +5.39 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 | $44.8M | 44,824 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.8M | 334,778 | RCOAA223 |
| Recomputed ratio | 13.39% | numerator / denominator | |
| Filed ratio | 13.39% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.39 pp | $18.0M | capital that could be lost first |
Total risk-based capital ratio 14.64% +4.64 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 | $49.0M | 49,021 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.8M | 334,778 | RCOAA223 |
| Recomputed ratio | 14.64% | numerator / denominator | |
| Filed ratio | 14.64% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.64 pp | $15.5M | capital that could be lost first |
Tier 1 leverage ratio 9.48% +4.48 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 | $44.8M | 44,824 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $473.0M | 472,977 | RCOAA224 |
| Recomputed ratio | 9.48% | numerator / denominator | |
| Filed ratio | 9.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.48 pp | $21.2M | 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 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 38,824 | 37,098 | 36,263 | 35,184 | 34,040 | 32,925 | RCOAKW00 |
| Accumulated other comprehensive income | (1,425) | (1,247) | (1,150) | (1,451) | (1,983) | (1,856) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,399 | 41,851 | 41,113 | 39,733 | 38,057 | 37,069 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,425 | 1,247 | 1,150 | 1,451 | 1,983 | 1,856 | P859 - P840 |
| Common equity Tier 1 capital | 44,824 | 43,098 | 42,263 | 41,184 | 40,040 | 38,925 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,824 | 43,098 | 42,263 | 41,184 | 40,040 | 38,925 | RCOA8274 |
| Tier 2 capital | 4,197 | 4,150 | 4,070 | 3,669 | 3,723 | 3,545 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,197 | 4,150 | 4,070 | 3,669 | 3,723 | 3,545 | RCOA5310 |
| Total capital | 49,021 | 47,248 | 46,333 | 44,853 | 43,763 | 42,470 | RCOA3792 |
| Total risk-weighted assets | 334,778 | 331,192 | 325,031 | 292,788 | 297,451 | 283,406 | RCOAA223 |
| Average total assets for the leverage ratio | 472,977 | 453,296 | 440,047 | 429,585 | 406,813 | 386,159 | 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 | $56.1M | $788K | 1.40% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $48.7M | $8.8M | 18.05% | 2.62% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.7M | $1.5M | 20.00% | 0.46% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $97.0M | $48.5M | 50.00% | 14.45% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.9M | $6.0M | 121.37% | 1.78% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $252.7M | $247.2M | 97.79% | 73.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.3M | $17.3M | 100.00% | 5.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.7M | $5.7M | 100.00% | 1.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $335.7M | ties to item 31 ($335.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $335.7M | RCONB704 |
| Less: excess allowance for credit losses | $970K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $334.8M | 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 | 13.39% | 13.39% | 14.64% | 9.48% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.01% | 13.01% | 14.27% | 9.51% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.00% | 13.00% | 14.25% | 9.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.07% | 14.07% | 15.32% | 9.59% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.46% | 13.46% | 14.71% | 9.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.73% | 13.73% | 14.99% | 10.08% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.95% | 12.95% | 14.20% | 9.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.10% | 13.10% | 14.35% | 9.62% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.01% | 13.01% | 14.26% | 9.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.71% | 12.71% | 13.96% | 9.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.06% | 13.06% | 14.31% | 9.14% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.34% | 13.34% | 14.59% | 9.27% | 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 | 13.39% | 13.39% | 14.64% | 9.48% | |
| FSNB, N.A. | $478.3M | CBLR | NA | NA | NA | 17.51% |
| First National Bank | $477.8M | Risk-based | 20.47% | 22.81% | 24.12% | 18.41% |
| Ameristate Bank | $477.7M | CBLR | NA | NA | NA | 9.55% |
| Seamens Bank | $478.5M | CBLR | NA | NA | NA | 12.57% |
| Hoyne Savings Bank | $479.9M | CBLR | NA | NA | NA | 27.26% |
| Mechanics & Farmers Bank | $476.0M | Risk-based | 24.72% | 24.72% | 25.97% | 15.10% |
| FNB Community Bank | $480.2M | Risk-based | 16.09% | 16.09% | 17.35% | 10.54% |
| Iowa State Bank | $480.5M | CBLR | NA | NA | NA | 15.92% |
| BLC Community Bank | $475.5M | Risk-based | 12.28% | 12.28% | 13.35% | 10.22% |
| Home State Bank | $480.7M | Risk-based | 10.04% | 10.04% | 11.31% | 8.91% |
| Peer 25th percentile | 12.28% | 12.28% | 13.35% | 10.30% | ||
| Peer median | 16.09% | 16.09% | 17.35% | 13.84% | ||
| Peer 75th percentile | 20.47% | 22.81% | 24.12% | 17.11% | ||
| This bank's percentile | 40 | 40 | 40 | 10 |
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/796152/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.