First State Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.81% (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: 6.81% (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 13.56% +7.06 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 | $42.3M | 42,313 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $312.0M | 312,009 | RCOAA223 |
| Recomputed ratio | 13.56% | numerator / denominator | |
| Filed ratio | 13.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.06 pp | $22.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.56% +5.56 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 | $42.3M | 42,313 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $312.0M | 312,009 | RCOAA223 |
| Recomputed ratio | 13.56% | numerator / denominator | |
| Filed ratio | 13.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.56 pp | $17.4M | capital that could be lost first |
Total risk-based capital ratio 14.81% +4.81 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 | $46.2M | 46,213 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $312.0M | 312,009 | RCOAA223 |
| Recomputed ratio | 14.81% | numerator / denominator | |
| Filed ratio | 14.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.81 pp | $15.0M | capital that could be lost first |
Tier 1 leverage ratio 8.91% +3.91 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 | $42.3M | 42,313 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $474.6M | 474,647 | RCOAA224 |
| Recomputed ratio | 8.91% | numerator / denominator | |
| Filed ratio | 8.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.91 pp | $18.6M | 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 | 36,110 | 31,110 | 31,110 | 31,110 | 31,110 | 31,110 | RCOAP742 |
| Retained earnings | 6,203 | 9,868 | 9,280 | 8,508 | 7,196 | 6,484 | RCOAKW00 |
| Accumulated other comprehensive income | (2,097) | (2,190) | (1,586) | (1,556) | (2,758) | (2,768) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,216 | 38,788 | 38,804 | 38,062 | 35,548 | 34,826 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,097 | 2,190 | 1,586 | 1,556 | 2,758 | 2,768 | P859 - P840 |
| Common equity Tier 1 capital | 42,313 | 40,978 | 40,390 | 39,618 | 38,306 | 37,594 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,313 | 40,978 | 40,390 | 39,618 | 38,306 | 37,594 | RCOA8274 |
| Tier 2 capital | 3,900 | 3,574 | 3,488 | 3,499 | 3,574 | 3,471 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,900 | 3,574 | 3,488 | 3,499 | 3,574 | 3,471 | RCOA5310 |
| Total capital | 46,213 | 44,552 | 43,878 | 43,117 | 41,880 | 41,065 | RCOA3792 |
| Total risk-weighted assets | 312,009 | 285,670 | 278,715 | 279,610 | 285,795 | 277,539 | RCOAA223 |
| Average total assets for the leverage ratio | 474,647 | 455,981 | 449,788 | 420,884 | 416,675 | 410,917 | 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 | $61.0M | $1.5M | 2.45% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $89.2M | $11.0M | 12.29% | 3.51% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.5M | $298K | 20.00% | 0.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $138.6M | $71.5M | 51.59% | 22.91% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $191.3M | $183.8M | 96.08% | 58.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.5M | $20.7M | 87.77% | 6.62% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.3M | $16.7M | 1250.00% | 5.35% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $6.7M | $6.7M | 100.00% | 2.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $312.0M | ties to item 31 ($312.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $312.0M | RCONB704 |
| Less: excess allowance for credit losses | $31K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $312.0M | 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 | 13.56% | 13.56% | 14.81% | 8.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.34% | 14.34% | 15.60% | 8.99% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.49% | 14.49% | 15.74% | 8.98% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.17% | 14.17% | 15.42% | 9.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.40% | 13.40% | 14.65% | 9.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.55% | 13.55% | 14.80% | 9.15% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.91% | 13.91% | 15.16% | 9.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.87% | 13.87% | 15.12% | 9.03% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.47% | 13.47% | 14.72% | 8.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.27% | 13.27% | 14.52% | 8.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.98% | 13.98% | 15.23% | 8.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.71% | 14.71% | 15.96% | 8.89% | 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 and Trust (this bank) | Risk-based | 13.56% | 13.56% | 14.81% | 8.91% | |
| Ohnward Bank & Trust | $499.1M | CBLR | NA | NA | NA | 12.58% |
| The FNB Community Bank | $498.9M | Risk-based | 17.80% | 17.80% | 18.84% | 12.57% |
| The Napoleon State Bank | $499.2M | CBLR | NA | NA | NA | 11.07% |
| Grinnell State Bank | $498.6M | Risk-based | 15.18% | 15.18% | 16.23% | 11.90% |
| FirstBank of Nebraska | $498.1M | CBLR | NA | NA | NA | 11.19% |
| The First National Bank of Mertzon | $500.3M | Risk-based | 76.85% | 76.85% | 78.10% | 15.75% |
| Bank of Commerce | $497.5M | Risk-based | 13.73% | 13.73% | 14.92% | 9.19% |
| Champlain National Bank | $497.1M | CBLR | NA | NA | NA | 10.87% |
| Casey State Bank | $496.7M | CBLR | NA | NA | NA | 10.99% |
| Shamrock Bank, N.A. | $501.5M | CBLR | NA | NA | NA | 10.79% |
| Peer 25th percentile | 14.82% | 14.82% | 15.90% | 10.90% | ||
| Peer median | 16.49% | 16.49% | 17.54% | 11.13% | ||
| Peer 75th percentile | 32.56% | 32.56% | 33.66% | 12.40% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/144856/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.