First State Bank of Forrest: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.70% (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: 4.70% (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 11.68% +5.18 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 | $29.4M | 29,387 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $251.6M | 251,554 | RCOAA223 |
| Recomputed ratio | 11.68% | numerator / denominator | |
| Filed ratio | 11.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.18 pp | $13.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.68% +3.68 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 | $29.4M | 29,387 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $251.6M | 251,554 | RCOAA223 |
| Recomputed ratio | 11.68% | numerator / denominator | |
| Filed ratio | 11.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.68 pp | $9.3M | capital that could be lost first |
Total risk-based capital ratio 12.70% +2.70 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 | $32.0M | 31,958 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $251.6M | 251,554 | RCOAA223 |
| Recomputed ratio | 12.70% | numerator / denominator | |
| Filed ratio | 12.70% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.70 pp | $6.8M | capital that could be lost first |
Tier 1 leverage ratio 8.92% +3.92 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 | $29.4M | 29,387 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $329.3M | 329,332 | RCOAA224 |
| Recomputed ratio | 8.92% | numerator / denominator | |
| Filed ratio | 8.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.92 pp | $12.9M | 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 | 6,625 | 6,625 | 6,625 | 6,625 | 6,625 | 6,625 | RCOAP742 |
| Retained earnings | 22,762 | 22,009 | 23,012 | 21,743 | 20,926 | 20,290 | RCOAKW00 |
| Accumulated other comprehensive income | (447) | (429) | (400) | (427) | (624) | (745) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,940 | 28,205 | 29,237 | 27,941 | 26,927 | 26,170 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 447 | 429 | 400 | 427 | 633 | 745 | P859 - P840 |
| Common equity Tier 1 capital | 29,387 | 28,634 | 29,637 | 28,368 | 27,560 | 26,915 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,387 | 28,634 | 29,637 | 28,368 | 27,560 | 26,915 | RCOA8274 |
| Tier 2 capital | 2,571 | 2,607 | 2,582 | 2,608 | 2,644 | 2,700 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,571 | 2,607 | 2,582 | 2,608 | 2,644 | 2,700 | RCOA5310 |
| Total capital | 31,958 | 31,241 | 32,219 | 30,976 | 30,204 | 29,615 | RCOA3792 |
| Total risk-weighted assets | 251,554 | 257,860 | 265,272 | 263,636 | 256,472 | 247,346 | RCOAA223 |
| Average total assets for the leverage ratio | 329,332 | 328,403 | 330,433 | 325,144 | 314,338 | 306,221 | 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 | $28.2M | $400K | 1.42% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.9M | $3.3M | 19.88% | 1.33% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $118.8M | $71.9M | 60.52% | 28.59% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.2M | $3.2M | 100.00% | 1.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $153.6M | $153.6M | 100.00% | 61.05% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.1M | $8.4M | 82.93% | 3.33% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.8M | $10.8M | 100.00% | 4.28% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $251.6M | ties to item 31 ($251.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $251.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $251.6M | 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 | 11.68% | 11.68% | 12.70% | 8.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.10% | 11.10% | 12.12% | 8.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.17% | 11.17% | 12.15% | 8.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.76% | 10.76% | 11.75% | 8.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.75% | 10.75% | 11.78% | 8.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.88% | 10.88% | 11.97% | 8.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.24% | 11.24% | 12.28% | 8.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.06% | 11.06% | 12.10% | 8.72% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.22% | 11.22% | 12.24% | 8.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.97% | 10.97% | 11.97% | 8.75% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.46% | 11.46% | 12.46% | 8.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.35% | 11.35% | 12.23% | 9.06% | 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 Forrest (this bank) | Risk-based | 11.68% | 11.68% | 12.70% | 8.92% | |
| State Bank of Newburg | $328.1M | CBLR | NA | NA | NA | 17.27% |
| First State Bank | $328.1M | CBLR | NA | NA | NA | 11.24% |
| Kentucky Farmers Bank Corporation | $328.5M | Risk-based | 27.32% | 27.32% | 28.21% | 15.70% |
| The Equitable Bank, S.S.B. | $327.1M | CBLR | NA | NA | NA | 9.70% |
| Altoona First Savings Bank | $328.6M | CBLR | NA | NA | NA | 14.14% |
| Douglas National Bank | $326.9M | Risk-based | 14.53% | 14.53% | 15.60% | 10.33% |
| Citizens Bank & Trust Co., Hutchinson, Minn. | $329.0M | Risk-based | 13.96% | 13.96% | 15.07% | 8.63% |
| Citizens Savings Bank | $329.1M | CBLR | NA | NA | NA | 14.33% |
| Columbus State Bank | $326.5M | Risk-based | 61.75% | 61.75% | 62.01% | 14.47% |
| The State Bank of Faribault | $329.2M | Risk-based | 12.85% | 12.85% | 14.11% | 9.31% |
| Peer 25th percentile | 13.96% | 13.96% | 15.07% | 9.86% | ||
| Peer median | 14.53% | 14.53% | 15.60% | 12.69% | ||
| Peer 75th percentile | 27.32% | 27.32% | 28.21% | 14.43% | ||
| This bank's percentile | 0 | 0 | 0 | 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/980438/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.