First State Bank of Dekalb County, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.28% (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: 17.28% (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 24.03% +17.53 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 | $50.1M | 50,084 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $208.4M | 208,415 | RCOAA223 |
| Recomputed ratio | 24.03% | numerator / denominator | |
| Filed ratio | 24.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.53 pp | $36.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.03% +16.03 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 | $50.1M | 50,084 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $208.4M | 208,415 | RCOAA223 |
| Recomputed ratio | 24.03% | numerator / denominator | |
| Filed ratio | 24.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.03 pp | $33.4M | capital that could be lost first |
Total risk-based capital ratio 25.28% +15.28 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 | $52.7M | 52,696 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $208.4M | 208,415 | RCOAA223 |
| Recomputed ratio | 25.28% | numerator / denominator | |
| Filed ratio | 25.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.28 pp | $31.9M | capital that could be lost first |
Tier 1 leverage ratio 14.13% +9.13 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 | $50.1M | 50,084 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $354.5M | 354,451 | RCOAA224 |
| Recomputed ratio | 14.13% | numerator / denominator | |
| Filed ratio | 14.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.13 pp | $32.4M | 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 | 9,414 | 9,414 | 9,414 | 9,414 | 9,414 | 9,414 | RCOAP742 |
| Retained earnings | 42,345 | 40,522 | 38,677 | 37,973 | 36,130 | 34,247 | RCOAKW00 |
| Accumulated other comprehensive income | (3,005) | (2,976) | (2,935) | (3,212) | (4,023) | (4,302) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 48,754 | 46,960 | 45,156 | 44,175 | 41,521 | 39,359 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,330 | 1,263 | 1,185 | 1,424 | 2,198 | 2,439 | P859 - P840 |
| Common equity Tier 1 capital | 50,084 | 48,223 | 46,341 | 45,599 | 43,719 | 41,798 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 50,084 | 48,223 | 46,341 | 45,599 | 43,719 | 41,798 | RCOA8274 |
| Tier 2 capital | 2,612 | 2,527 | 2,530 | 2,520 | 2,488 | 2,626 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,612 | 2,527 | 2,530 | 2,520 | 2,488 | 2,626 | RCOA5310 |
| Total capital | 52,696 | 50,750 | 48,871 | 48,119 | 46,207 | 44,424 | RCOA3792 |
| Total risk-weighted assets | 208,415 | 201,661 | 201,919 | 201,191 | 198,773 | 210,005 | RCOAA223 |
| Average total assets for the leverage ratio | 354,451 | 345,489 | 343,308 | 336,934 | 333,467 | 337,863 | 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 | $20.5M | $3.4M | 16.53% | 1.62% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $79.8M | $19.4M | 24.38% | 9.31% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $36.3M | $7.3M | 20.00% | 3.48% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $87.6M | $44.5M | 50.81% | 21.30% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $182K | $182K | 100.00% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $120.3M | $113.4M | 94.26% | 54.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.1M | $14.0M | 87.16% | 6.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.8M | $6.8M | 100.00% | 3.25% | 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 | $209.0M | ties to item 31 ($209.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $209.0M | RCONB704 |
| Less: excess allowance for credit losses | $540K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $208.4M | 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 | 24.03% | 24.03% | 25.28% | 14.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.91% | 23.91% | 25.17% | 13.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.95% | 22.95% | 24.20% | 13.50% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.66% | 22.66% | 23.92% | 13.53% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.99% | 21.99% | 23.25% | 13.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.90% | 19.90% | 21.15% | 12.37% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.21% | 21.21% | 22.46% | 12.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.26% | 20.26% | 21.45% | 12.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.16% | 19.16% | 20.38% | 11.71% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.38% | 17.38% | 18.51% | 11.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.42% | 15.42% | 16.40% | 10.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.42% | 16.42% | 17.46% | 10.77% | 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 Dekalb County, Inc. (this bank) | Risk-based | 24.03% | 24.03% | 25.28% | 14.13% | |
| The Waggoner National Bank of Vernon | $353.7M | CBLR | NA | NA | NA | 14.41% |
| Citizens Bank of Ada | $353.7M | CBLR | NA | NA | NA | 9.50% |
| The Hocking Valley Bank | $354.0M | CBLR | NA | NA | NA | 11.44% |
| United Southern Bank | $353.7M | CBLR | NA | NA | NA | 12.66% |
| First State Bank of Texas | $353.6M | CBLR | NA | NA | NA | 9.20% |
| Frazer Bank | $354.3M | Risk-based | 17.05% | 17.05% | 18.30% | 11.21% |
| Granite Bank | $353.2M | Risk-based | 9.91% | 9.91% | 10.62% | 8.53% |
| F&M Bank | $354.6M | CBLR | NA | NA | NA | 11.76% |
| Sooner State Bank | $354.6M | CBLR | NA | NA | NA | 12.75% |
| Peer 25th percentile | 11.69% | 11.69% | 12.54% | 9.50% | ||
| Peer median | 13.48% | 13.48% | 14.46% | 11.44% | ||
| Peer 75th percentile | 15.27% | 15.27% | 16.38% | 12.66% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/504535/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.