First State Bank of Beecher City: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.54% (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: 16.54% (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 23.29% +16.79 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 | $18.0M | 17,954 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.1M | 77,105 | RCOAA223 |
| Recomputed ratio | 23.29% | numerator / denominator | |
| Filed ratio | 23.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.79 pp | $12.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.29% +15.29 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 | $18.0M | 17,954 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.1M | 77,105 | RCOAA223 |
| Recomputed ratio | 23.29% | numerator / denominator | |
| Filed ratio | 23.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.29 pp | $11.8M | capital that could be lost first |
Total risk-based capital ratio 24.54% +14.54 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 | $18.9M | 18,923 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.1M | 77,105 | RCOAA223 |
| Recomputed ratio | 24.54% | numerator / denominator | |
| Filed ratio | 24.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.54 pp | $11.2M | capital that could be lost first |
Tier 1 leverage ratio 15.98% +10.98 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 | $18.0M | 17,954 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $112.4M | 112,387 | RCOAA224 |
| Recomputed ratio | 15.98% | numerator / denominator | |
| Filed ratio | 15.98% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.98 pp | $12.3M | 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 | 1,600 | 1,600 | 1,600 | 1,600 | 1,600 | 1,600 | RCOAP742 |
| Retained earnings | 16,354 | 15,681 | 15,699 | 15,197 | 14,598 | 14,163 | RCOAKW00 |
| Accumulated other comprehensive income | (30) | (31) | (26) | (21) | (33) | (24) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,924 | 17,250 | 17,273 | 16,776 | 16,165 | 15,739 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 30 | 31 | 26 | 21 | 33 | 24 | P859 - P840 |
| Common equity Tier 1 capital | 17,954 | 17,281 | 17,299 | 16,797 | 16,198 | 15,763 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,954 | 17,281 | 17,299 | 16,797 | 16,198 | 15,763 | RCOA8274 |
| Tier 2 capital | 969 | 954 | 972 | 948 | 939 | 938 | RCOA5311 |
| Allowance includable in Tier 2 capital | 969 | 954 | 972 | 948 | 939 | 938 | RCOA5310 |
| Total capital | 18,923 | 18,235 | 18,271 | 17,745 | 17,137 | 16,701 | RCOA3792 |
| Total risk-weighted assets | 77,105 | 75,862 | 77,297 | 75,341 | 74,695 | 74,742 | RCOAA223 |
| Average total assets for the leverage ratio | 112,387 | 113,445 | 112,529 | 109,711 | 109,269 | 108,336 | 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 | $3.1M | $209K | 6.80% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $19.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.8M | $1.2M | 20.00% | 1.50% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $27.8M | $16.0M | 57.41% | 20.59% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $201K | $302K | 150.00% | 0.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $55.8M | $55.8M | 100.00% | 71.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.6M | $1.5M | 94.52% | 1.90% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.7M | $2.7M | 100.00% | 3.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $77.6M | ties to item 31 ($77.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $77.6M | RCONB704 |
| Less: excess allowance for credit losses | $455K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $77.1M | 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 | 23.29% | 23.29% | 24.54% | 15.98% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.78% | 22.78% | 24.04% | 15.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.38% | 22.38% | 23.64% | 15.37% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.29% | 22.29% | 23.55% | 15.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.69% | 21.69% | 22.94% | 14.82% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.09% | 21.09% | 22.34% | 14.55% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.76% | 22.76% | 24.02% | 15.76% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.65% | 22.65% | 23.90% | 15.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.93% | 22.93% | 24.18% | 15.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.58% | 21.58% | 22.83% | 14.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.52% | 21.52% | 22.77% | 14.40% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.70% | 20.70% | 21.95% | 14.14% | 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 of Beecher City (this bank) | Risk-based | 23.29% | 23.29% | 24.54% | 15.98% | |
| The First National Bank of Coleraine | $112.0M | Risk-based | 18.70% | 18.70% | 19.61% | 7.63% |
| TPNB Bank | $112.0M | Risk-based | 18.36% | 18.36% | 19.27% | 15.15% |
| Central Savings, F.S.B. | $111.9M | Risk-based | 33.86% | 33.86% | 35.11% | 25.49% |
| Integrity Bank for Business | $111.7M | Risk-based | 38.32% | 38.32% | 38.78% | 24.06% |
| Anna State Bank | $111.6M | CBLR | NA | NA | NA | 12.54% |
| Security State Bank of Wanamingo, Incorporated | $112.7M | CBLR | NA | NA | NA | 11.37% |
| Exchange State Bank | $112.7M | CBLR | NA | NA | NA | 11.47% |
| The Bank of Commerce and Trust Company | $112.8M | Risk-based | 18.99% | 18.99% | 19.85% | 8.84% |
| Legacy Bank | $112.8M | CBLR | NA | NA | NA | 8.29% |
| Monument Bank | $112.8M | CBLR | NA | NA | NA | 9.89% |
| Peer 25th percentile | 18.70% | 18.70% | 19.61% | 9.11% | ||
| Peer median | 18.99% | 18.99% | 19.85% | 11.42% | ||
| Peer 75th percentile | 33.86% | 33.86% | 35.11% | 14.50% | ||
| This bank's percentile | 60 | 60 | 60 | 80 |
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/601041/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.