First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.68% (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: 7.68% (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 14.42% +7.92 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 | $171.4M | 171,392 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.19B | 1,188,179 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.92 pp | $94.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.42% +6.42 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 | $171.4M | 171,392 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.19B | 1,188,179 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.42 pp | $76.3M | capital that could be lost first |
Total risk-based capital ratio 15.68% +5.68 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 | $186.3M | 186,267 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.19B | 1,188,179 | RCOAA223 |
| Recomputed ratio | 15.68% | numerator / denominator | |
| Filed ratio | 15.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.68 pp | $67.4M | capital that could be lost first |
Tier 1 leverage ratio 10.93% +5.93 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 | $171.4M | 171,392 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.57B | 1,567,418 | RCOAA224 |
| Recomputed ratio | 10.93% | numerator / denominator | |
| Filed ratio | 10.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.93 pp | $93.0M | 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 | 81,712 | 81,712 | 81,712 | 81,552 | 81,552 | 81,552 | RCOAP742 |
| Retained earnings | 97,096 | 93,559 | 90,348 | 87,428 | 85,011 | 82,284 | RCOAKW00 |
| Accumulated other comprehensive income | (6,680) | (6,161) | (6,103) | (6,521) | (9,011) | (9,041) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 172,128 | 169,110 | 165,957 | 162,459 | 157,552 | 154,795 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (736) | (1,258) | (1,357) | (942) | 1,543 | 1,569 | P859 - P840 |
| Common equity Tier 1 capital | 171,392 | 167,852 | 164,600 | 161,517 | 159,095 | 156,364 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 171,392 | 167,852 | 164,600 | 161,517 | 159,095 | 156,364 | RCOA8274 |
| Tier 2 capital | 14,875 | 14,938 | 13,911 | 13,734 | 13,584 | 13,423 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,875 | 14,938 | 13,911 | 13,734 | 13,584 | 13,423 | RCOA5310 |
| Total capital | 186,267 | 182,790 | 178,511 | 175,251 | 172,679 | 169,787 | RCOA3792 |
| Total risk-weighted assets | 1,188,179 | 1,194,340 | 1,197,044 | 1,183,375 | 1,156,734 | 1,132,614 | RCOAA223 |
| Average total assets for the leverage ratio | 1,567,418 | 1,569,948 | 1,574,546 | 1,561,678 | 1,539,070 | 1,527,314 | 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 | $58.4M | $2.6M | 4.39% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $157.0M | $26.3M | 16.77% | 2.21% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.5M | $510K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $534.1M | $267.1M | 50.00% | 22.44% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.9M | $10.3M | 150.00% | 0.87% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $6.0M | $8.5M | 140.67% | 0.71% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $741.0M | $727.7M | 98.20% | 61.15% | RC-R Part II, item 4.d, 5.d |
| All other assets | $65.2M | $61.5M | 94.41% | 5.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $81.4M | $81.4M | 100.00% | 6.84% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.1M | NA | 0.34% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.19B | ties to item 31 ($1.19B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.19B | RCONB704 |
| Less: excess allowance for credit losses | $1.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.19B | 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 | 14.42% | 14.42% | 15.68% | 10.93% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.05% | 14.05% | 15.30% | 10.69% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.75% | 13.75% | 14.91% | 10.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.65% | 13.65% | 14.81% | 10.34% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.75% | 13.75% | 14.93% | 10.34% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.81% | 13.81% | 14.99% | 10.24% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.39% | 13.39% | 14.45% | 10.18% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.55% | 13.55% | 14.61% | 10.00% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.16% | 13.16% | 14.27% | 9.87% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.02% | 13.02% | 14.14% | 9.75% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.86% | 12.86% | 13.96% | 9.67% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.21% | 13.21% | 14.35% | 9.78% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 14.42% | 14.42% | 15.68% | 10.93% | |
| Providence Bank & Trust | $1.56B | CBLR | NA | NA | NA | 11.50% |
| Union Bank | $1.56B | Risk-based | 12.81% | 12.81% | 13.73% | 7.82% |
| City First Bank, N.A. | $1.56B | CBLR | NA | NA | NA | 13.20% |
| The Citizens Bank of Philadelphia | $1.56B | Risk-based | 12.38% | 12.38% | 13.36% | 9.11% |
| Quill Bank | $1.56B | Risk-based | 16.51% | 16.51% | 17.79% | 14.42% |
| Sterling Bank | $1.56B | Risk-based | 16.81% | 16.81% | 18.06% | 11.14% |
| Cortrust Bank N.A. | $1.56B | Risk-based | 13.27% | 13.27% | 14.30% | 9.92% |
| Main Street Bank Corp. | $1.55B | Risk-based | 11.63% | 11.63% | 12.80% | 9.25% |
| Dieterich Bank | $1.55B | Risk-based | 10.14% | 10.14% | 11.39% | 8.42% |
| Solera National Bank | $1.55B | CBLR | NA | NA | NA | 8.40% |
| Peer 25th percentile | 12.01% | 12.01% | 13.08% | 8.59% | ||
| Peer median | 12.81% | 12.81% | 13.73% | 9.58% | ||
| Peer 75th percentile | 14.89% | 14.89% | 16.05% | 11.41% | ||
| This bank's percentile | 71 | 71 | 71 | 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/887340/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.