First State Bank of Le Center: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.74% (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: 6.74% (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 13.68% +7.18 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 | $12.4M | 12,351 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $90.3M | 90,277 | RCOAA223 |
| Recomputed ratio | 13.68% | numerator / denominator | |
| Filed ratio | 13.68% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.18 pp | $6.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.68% +5.68 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 | $12.4M | 12,351 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $90.3M | 90,277 | RCOAA223 |
| Recomputed ratio | 13.68% | numerator / denominator | |
| Filed ratio | 13.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.68 pp | $5.1M | capital that could be lost first |
Total risk-based capital ratio 14.74% +4.74 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 | $13.3M | 13,306 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $90.3M | 90,277 | RCOAA223 |
| Recomputed ratio | 14.74% | numerator / denominator | |
| Filed ratio | 14.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.74 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 11.15% +6.15 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 | $12.4M | 12,351 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $110.8M | 110,777 | RCOAA224 |
| Recomputed ratio | 11.15% | numerator / denominator | |
| Filed ratio | 11.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.15 pp | $6.8M | 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 | 7,100 | 7,100 | 7,100 | 7,100 | 7,100 | 7,100 | RCOAP742 |
| Retained earnings | 5,251 | 4,876 | 5,012 | 4,815 | 4,452 | 4,347 | RCOAKW00 |
| Accumulated other comprehensive income | (275) | (376) | (162) | (172) | (391) | (616) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,076 | 11,600 | 11,950 | 11,743 | 11,161 | 10,831 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 275 | 376 | 162 | 172 | 391 | 616 | P859 - P840 |
| Common equity Tier 1 capital | 12,351 | 11,976 | 12,112 | 11,915 | 11,552 | 11,447 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,351 | 11,976 | 12,112 | 11,915 | 11,552 | 11,447 | RCOA8274 |
| Tier 2 capital | 955 | 941 | 941 | 1,101 | 1,078 | 868 | RCOA5311 |
| Allowance includable in Tier 2 capital | 955 | 941 | 941 | 1,101 | 1,078 | 868 | RCOA5310 |
| Total capital | 13,306 | 12,917 | 13,053 | 13,016 | 12,630 | 12,315 | RCOA3792 |
| Total risk-weighted assets | 90,277 | 92,593 | 94,070 | 88,485 | 92,841 | 86,978 | RCOAA223 |
| Average total assets for the leverage ratio | 110,777 | 112,242 | 113,912 | 110,618 | 109,281 | 107,839 | 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 | $6.4M | $382K | 6.01% | 0.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.6M | $2.7M | 12.74% | 3.04% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.8M | $2.8M | 100.00% | 3.10% | RC-R Part II, item 3.a, 16 |
| Loans: past due and nonaccrual | $634K | $634K | 100.00% | 0.70% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $77.2M | $77.2M | 100.00% | 85.48% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.1M | $3.1M | 98.26% | 3.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.5M | $3.5M | 100.00% | 3.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $90.3M | ties to item 31 ($90.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $90.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $90.3M | 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 | 13.68% | 13.68% | 14.74% | 11.15% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.93% | 12.93% | 13.95% | 10.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.88% | 12.88% | 13.88% | 10.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.47% | 13.47% | 14.71% | 10.77% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.44% | 12.44% | 13.60% | 10.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.16% | 13.16% | 14.16% | 10.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.41% | 15.41% | 16.52% | 10.95% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.41% | 14.41% | 15.38% | 11.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.42% | 14.42% | 15.41% | 10.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.08% | 15.08% | 16.10% | 11.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.41% | 15.41% | 16.48% | 10.20% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.21% | 16.21% | 17.33% | 10.85% | 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 Le Center (this bank) | Risk-based | 13.68% | 13.68% | 14.74% | 11.15% | |
| Bank of Louisiana | $110.3M | Risk-based | 29.37% | 29.37% | 30.64% | 17.77% |
| Red River State Bank | $110.2M | CBLR | NA | NA | NA | 15.24% |
| The Bank of Grain Valley | $110.6M | CBLR | NA | NA | NA | 23.96% |
| Pikes Peak National Bank | $110.8M | Risk-based | 22.01% | 22.01% | 23.26% | 15.56% |
| The Peoples Savings and Loan Company | $109.9M | Risk-based | 14.26% | 14.26% | 15.44% | 8.99% |
| First Mutual Bank, FSB | $109.9M | Risk-based | 18.65% | 18.65% | 19.61% | 9.60% |
| Security State Bank | $109.8M | CBLR | NA | NA | NA | 27.26% |
| Carver State Bank | $111.2M | CBLR | NA | NA | NA | 14.99% |
| Midland Federal Savings and Loan Association | $111.2M | Risk-based | 24.04% | 24.04% | 25.14% | 8.50% |
| Local Bank | $111.3M | CBLR | NA | NA | NA | 14.29% |
| Peer 25th percentile | 18.65% | 18.65% | 19.61% | 10.77% | ||
| Peer median | 22.01% | 22.01% | 23.26% | 15.12% | ||
| Peer 75th percentile | 24.04% | 24.04% | 25.14% | 17.22% | ||
| This bank's percentile | 0 | 0 | 0 | 30 |
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/986159/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.