First State Bank of Campbell Hill: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.75% (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: 14.75% (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 21.75% +15.25 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 | $22.3M | 22,299 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.5M | 102,523 | RCOAA223 |
| Recomputed ratio | 21.75% | numerator / denominator | |
| Filed ratio | 21.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.25 pp | $15.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.75% +13.75 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 | $22.3M | 22,299 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.5M | 102,523 | RCOAA223 |
| Recomputed ratio | 21.75% | numerator / denominator | |
| Filed ratio | 21.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.75 pp | $14.1M | capital that could be lost first |
Total risk-based capital ratio 22.75% +12.75 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 | $23.3M | 23,328 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.5M | 102,523 | RCOAA223 |
| Recomputed ratio | 22.75% | numerator / denominator | |
| Filed ratio | 22.75% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.75 pp | $13.1M | capital that could be lost first |
Tier 1 leverage ratio 13.82% +8.82 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 | $22.3M | 22,299 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $161.4M | 161,401 | RCOAA224 |
| Recomputed ratio | 13.82% | numerator / denominator | |
| Filed ratio | 13.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.82 pp | $14.2M | 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 | 4,029 | 4,029 | 4,029 | 4,029 | 4,029 | 4,029 | RCOAP742 |
| Retained earnings | 18,270 | 17,781 | 17,167 | 17,394 | 16,924 | 16,625 | RCOAKW00 |
| Accumulated other comprehensive income | (977) | (1,006) | (836) | (986) | (1,328) | (1,563) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,322 | 20,804 | 20,360 | 20,437 | 19,625 | 19,091 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 977 | 1,006 | 836 | 986 | 1,328 | 1,852 | P859 - P840 |
| Common equity Tier 1 capital | 22,299 | 21,810 | 21,196 | 21,423 | 20,953 | 20,943 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,299 | 21,810 | 21,196 | 21,423 | 20,953 | 20,943 | RCOA8274 |
| Tier 2 capital | 1,029 | 1,002 | 1,007 | 1,008 | 1,008 | 988 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,029 | 1,002 | 1,007 | 1,008 | 1,008 | 988 | RCOA5310 |
| Total capital | 23,328 | 22,812 | 22,203 | 22,431 | 21,961 | 21,931 | RCOA3792 |
| Total risk-weighted assets | 102,523 | 101,161 | 99,165 | 98,363 | 98,875 | 98,237 | RCOAA223 |
| Average total assets for the leverage ratio | 161,401 | 160,945 | 160,394 | 158,007 | 158,732 | 159,021 | 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 | $12.2M | $1.3M | 10.86% | 1.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $35.6M | $7.7M | 21.51% | 7.48% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $858K | $172K | 20.00% | 0.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $42.1M | $22.1M | 52.40% | 21.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $263K | $394K | 150.00% | 0.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $64.6M | $64.8M | 100.19% | 63.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.2M | $6.0M | 97.10% | 5.88% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.2M | $0 | 0.00% | 0.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $88K | NA | 0.09% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $102.4M | does not tie to item 31 ($102.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $102.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $102.5M | 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 | 21.75% | 21.75% | 22.75% | 13.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.56% | 21.56% | 22.55% | 13.55% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.37% | 21.37% | 22.39% | 13.21% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.78% | 21.78% | 22.80% | 13.56% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.19% | 21.19% | 22.21% | 13.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.32% | 21.32% | 22.32% | 13.17% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.47% | 21.47% | 22.52% | 12.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.00% | 21.00% | 22.02% | 13.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.68% | 20.68% | 21.71% | 12.75% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.68% | 20.68% | 21.73% | 12.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.11% | 20.11% | 21.15% | 12.30% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.68% | 19.68% | 20.74% | 12.18% | 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 Campbell Hill (this bank) | Risk-based | 21.75% | 21.75% | 22.75% | 13.82% | |
| The First State Bank | $160.0M | CBLR | NA | NA | NA | 9.93% |
| Bank of Belle Glade | $160.1M | CBLR | NA | NA | NA | 10.23% |
| Bank of Greeleyville | $160.1M | CBLR | NA | NA | NA | 10.62% |
| Bank of Dawson | $159.9M | Risk-based | 25.77% | 25.77% | 27.03% | 18.15% |
| Central Bank | $160.2M | Risk-based | 19.79% | 19.79% | 21.04% | 11.95% |
| West Central Georgia Bank | $160.4M | CBLR | NA | NA | NA | 22.22% |
| Citizens Bank & Trust Company of Vivian, Louisiana | $159.6M | CBLR | NA | NA | NA | 10.31% |
| Edward Jones Trust Company | $160.5M | Risk-based | 355.57% | 355.57% | 355.57% | 98.18% |
| First Federal Savings and Loan Association of Greensburg | $159.5M | Risk-based | 23.71% | 23.71% | 24.96% | 12.33% |
| Peer 25th percentile | 22.73% | 22.73% | 23.98% | 10.31% | ||
| Peer median | 24.74% | 24.74% | 25.99% | 11.95% | ||
| Peer 75th percentile | 108.22% | 108.22% | 109.16% | 18.15% | ||
| This bank's percentile | 25 | 25 | 25 | 67 |
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/698546/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.