First State Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.51% (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: 15.51% (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 22.37% +15.87 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 | $47.1M | 47,055 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.4M | 210,367 | RCOAA223 |
| Recomputed ratio | 22.37% | numerator / denominator | |
| Filed ratio | 22.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.87 pp | $33.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.37% +14.37 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 | $47.1M | 47,055 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.4M | 210,367 | RCOAA223 |
| Recomputed ratio | 22.37% | numerator / denominator | |
| Filed ratio | 22.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.37 pp | $30.2M | capital that could be lost first |
Total risk-based capital ratio 23.51% +13.51 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 | $49.5M | 49,454 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.4M | 210,367 | RCOAA223 |
| Recomputed ratio | 23.51% | numerator / denominator | |
| Filed ratio | 23.51% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.51 pp | $28.4M | capital that could be lost first |
Tier 1 leverage ratio 9.25% +4.25 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 | $47.1M | 47,055 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $508.8M | 508,831 | RCOAA224 |
| Recomputed ratio | 9.25% | numerator / denominator | |
| Filed ratio | 9.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.25 pp | $21.6M | 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 | 32,200 | 32,200 | 32,200 | 32,200 | 32,200 | 32,200 | RCOAP742 |
| Retained earnings | 16,400 | 15,809 | 15,233 | 15,035 | 14,407 | 13,515 | RCOAKW00 |
| Accumulated other comprehensive income | (5,491) | (4,586) | (3,789) | (4,367) | (6,600) | (7,150) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,109 | 43,423 | 43,644 | 42,868 | 40,007 | 38,565 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,946 | 3,041 | 2,244 | 2,822 | 5,055 | 5,605 | P859 - P840 |
| Common equity Tier 1 capital | 47,055 | 46,464 | 45,888 | 45,690 | 45,062 | 44,170 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 47,055 | 46,464 | 45,888 | 45,690 | 45,062 | 44,170 | RCOA8274 |
| Tier 2 capital | 2,399 | 2,407 | 2,407 | 2,206 | 2,188 | 2,181 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,399 | 2,407 | 2,407 | 2,206 | 2,188 | 2,181 | RCOA5310 |
| Total capital | 49,454 | 48,871 | 48,295 | 47,896 | 47,250 | 46,351 | RCOA3792 |
| Total risk-weighted assets | 210,367 | 212,712 | 210,714 | 199,647 | 199,836 | 200,274 | RCOAA223 |
| Average total assets for the leverage ratio | 508,831 | 509,992 | 513,159 | 520,232 | 517,929 | 493,912 | 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 | $109.1M | $1.5M | 1.36% | 0.70% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $193.3M | $19.1M | 9.89% | 9.08% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.2M | $504K | 15.94% | 0.24% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $81.8M | $46.9M | 57.37% | 22.30% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.0M | $4.6M | 150.00% | 2.17% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $328K | $492K | 150.00% | 0.23% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $115.5M | $115.3M | 99.80% | 54.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.9M | $12.2M | 94.62% | 5.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.8M | $9.8M | 100.00% | 4.66% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $210.4M | ties to item 31 ($210.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $210.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $210.4M | 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 | 22.37% | 22.37% | 23.51% | 9.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.84% | 21.84% | 22.98% | 9.11% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.78% | 21.78% | 22.92% | 8.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.89% | 22.89% | 23.99% | 8.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.55% | 22.55% | 23.64% | 8.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.05% | 22.05% | 23.14% | 8.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.66% | 20.66% | 21.71% | 8.91% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.86% | 20.86% | 21.96% | 8.80% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.65% | 20.65% | 21.71% | 8.76% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.20% | 20.20% | 21.25% | 8.50% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.01% | 20.01% | 21.03% | 8.25% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.26% | 20.26% | 21.36% | 8.11% | 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 | 22.37% | 22.37% | 23.51% | 9.25% | |
| The Bank of Advance | $509.9M | CBLR | NA | NA | NA | 13.01% |
| Texas Republic Bank, N.A. | $510.6M | CBLR | NA | NA | NA | 13.35% |
| The Casey County Bank, Inc. | $508.4M | Risk-based | 11.63% | 11.63% | 12.61% | 8.30% |
| Citizens Bank of Americus | $511.1M | Risk-based | 17.69% | 17.69% | 18.94% | 10.25% |
| Eagle Rock Bank | $508.2M | Risk-based | 11.55% | 11.55% | 12.07% | 13.80% |
| Hancock County Savings Bank, F.S.B. | $508.0M | Risk-based | 35.62% | 35.62% | 36.88% | 18.37% |
| Citizens State Bank | $511.4M | Risk-based | 16.70% | 16.70% | 18.00% | 13.18% |
| The Callaway Bank | $511.5M | CBLR | NA | NA | NA | 10.12% |
| Grand River Bank | $507.3M | Risk-based | 12.89% | 12.89% | 14.13% | 10.19% |
| Rondout Savings Bank | $512.0M | Risk-based | 14.86% | 14.86% | 16.10% | 9.79% |
| Peer 25th percentile | 12.26% | 12.26% | 13.37% | 10.14% | ||
| Peer median | 14.86% | 14.86% | 16.10% | 11.63% | ||
| Peer 75th percentile | 17.19% | 17.19% | 18.47% | 13.31% | ||
| This bank's percentile | 86 | 86 | 86 | 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/899642/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.