First State Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.36% (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: 5.36% (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 12.11% +5.61 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 | $44.5M | 44,502 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $367.6M | 367,583 | RCOAA223 |
| Recomputed ratio | 12.11% | numerator / denominator | |
| Filed ratio | 12.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.61 pp | $20.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.11% +4.11 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 | $44.5M | 44,502 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $367.6M | 367,583 | RCOAA223 |
| Recomputed ratio | 12.11% | numerator / denominator | |
| Filed ratio | 12.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.11 pp | $15.1M | capital that could be lost first |
Total risk-based capital ratio 13.36% +3.36 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 | $49.1M | 49,098 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $367.6M | 367,583 | RCOAA223 |
| Recomputed ratio | 13.36% | numerator / denominator | |
| Filed ratio | 13.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.36 pp | $12.3M | capital that could be lost first |
Tier 1 leverage ratio 8.64% +3.64 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 | $44.5M | 44,502 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $514.9M | 514,927 | RCOAA224 |
| Recomputed ratio | 8.64% | numerator / denominator | |
| Filed ratio | 8.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.64 pp | $18.8M | 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 | 11,229 | 11,229 | 11,229 | 11,229 | 11,229 | 11,229 | RCOAP742 |
| Retained earnings | 33,273 | 32,196 | 31,311 | 30,372 | 29,547 | 29,144 | RCOAKW00 |
| Accumulated other comprehensive income | (1,183) | (1,435) | (397) | (836) | (2,043) | (2,068) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,319 | 41,990 | 42,143 | 40,765 | 38,733 | 38,305 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,183 | 1,435 | 397 | 836 | 2,043 | 2,068 | P859 - P840 |
| Common equity Tier 1 capital | 44,502 | 43,425 | 42,540 | 41,601 | 40,776 | 40,373 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,502 | 43,425 | 42,540 | 41,601 | 40,776 | 40,373 | RCOA8274 |
| Tier 2 capital | 4,596 | 4,658 | 4,706 | 4,643 | 4,623 | 4,124 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,596 | 4,658 | 4,706 | 4,643 | 4,623 | 4,124 | RCOA5310 |
| Total capital | 49,098 | 48,083 | 47,246 | 46,244 | 45,399 | 44,497 | RCOA3792 |
| Total risk-weighted assets | 367,583 | 372,205 | 376,159 | 371,258 | 385,884 | 375,589 | RCOAA223 |
| Average total assets for the leverage ratio | 514,927 | 498,524 | 490,552 | 483,334 | 481,960 | 478,102 | 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 | $26.7M | $781K | 2.93% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $128.5M | $26.9M | 20.97% | 7.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.2M | $11.2M | 100.00% | 3.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $113.5M | $59.6M | 52.52% | 16.21% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $16.2M | $24.4M | 150.00% | 6.63% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.6M | $2.4M | 150.00% | 0.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $206.0M | $205.0M | 99.51% | 55.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.5M | $28.4M | 99.84% | 7.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.9M | $8.9M | 100.00% | 2.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $367.7M | ties to item 31 ($367.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $367.7M | RCONB704 |
| Less: excess allowance for credit losses | $97K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $367.6M | 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 | 12.11% | 12.11% | 13.36% | 8.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.67% | 11.67% | 12.92% | 8.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.31% | 11.31% | 12.56% | 8.67% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.21% | 11.21% | 12.46% | 8.61% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.57% | 10.57% | 11.76% | 8.46% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.75% | 10.75% | 11.85% | 8.44% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.54% | 10.54% | 11.70% | 8.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.69% | 10.69% | 11.75% | 8.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.00% | 11.00% | 12.02% | 8.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.00% | 11.00% | 12.01% | 8.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.94% | 10.94% | 11.93% | 8.43% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.85% | 10.85% | 11.83% | 8.22% | 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 | 12.11% | 12.11% | 13.36% | 8.64% | |
| First Pacific Bank | $514.4M | Risk-based | 11.75% | 11.75% | 12.61% | 9.25% |
| First Credit Bank | $515.8M | Risk-based | 47.79% | 47.79% | 49.05% | 47.61% |
| Gulf Coast Bank | $513.7M | CBLR | NA | NA | NA | 14.75% |
| Powell Valley National Bank | $516.5M | Risk-based | 13.76% | 13.76% | 15.01% | 10.67% |
| State Bank of Chilton | $516.5M | CBLR | NA | NA | NA | 12.75% |
| Connections Bank | $516.6M | CBLR | NA | NA | NA | 9.80% |
| Great American Bank | $513.2M | CBLR | NA | NA | NA | 10.97% |
| Chino Commercial Bank, N.A. | $516.7M | CBLR | NA | NA | NA | 12.51% |
| Central Savings Bank | $516.8M | Risk-based | 14.54% | 14.54% | 15.76% | 9.54% |
| Armor Bank | $516.9M | CBLR | NA | NA | NA | 9.40% |
| Peer 25th percentile | 13.25% | 13.25% | 14.41% | 9.61% | ||
| Peer median | 14.15% | 14.15% | 15.39% | 10.82% | ||
| Peer 75th percentile | 22.85% | 22.85% | 24.09% | 12.69% | ||
| This bank's percentile | 25 | 25 | 25 | 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/605656/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.