First State Bank of Olmsted: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.87% (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: 12.87% (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 19.91% +13.41 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 | $9.7M | 9,688 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $48.7M | 48,656 | RCOAA223 |
| Recomputed ratio | 19.91% | numerator / denominator | |
| Filed ratio | 19.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.41 pp | $6.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.91% +11.91 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 | $9.7M | 9,688 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $48.7M | 48,656 | RCOAA223 |
| Recomputed ratio | 19.91% | numerator / denominator | |
| Filed ratio | 19.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.91 pp | $5.8M | capital that could be lost first |
Total risk-based capital ratio 20.87% +10.87 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 | $10.2M | 10,156 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $48.7M | 48,656 | RCOAA223 |
| Recomputed ratio | 20.87% | numerator / denominator | |
| Filed ratio | 20.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.87 pp | $5.3M | capital that could be lost first |
Tier 1 leverage ratio 12.57% +7.57 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 | $9.7M | 9,688 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $77.1M | 77,059 | RCOAA224 |
| Recomputed ratio | 12.57% | numerator / denominator | |
| Filed ratio | 12.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.57 pp | $5.8M | 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 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | RCOAP742 |
| Retained earnings | 8,917 | 8,682 | 8,445 | 8,441 | 8,185 | 7,969 | RCOAKW00 |
| Accumulated other comprehensive income | (288) | (285) | (215) | (321) | (458) | (584) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,729 | 9,497 | 9,330 | 9,220 | 8,827 | 8,485 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (41) | (35) | (77) | (13) | 69 | 145 | P859 - P840 |
| Common equity Tier 1 capital | 9,688 | 9,462 | 9,253 | 9,207 | 8,896 | 8,630 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,688 | 9,462 | 9,253 | 9,207 | 8,896 | 8,630 | RCOA8274 |
| Tier 2 capital | 468 | NA | NA | NA | NA | 459 | RCOA5311 |
| Allowance includable in Tier 2 capital | 468 | NA | NA | NA | NA | 459 | RCOA5310 |
| Total capital | 10,156 | NA | NA | NA | NA | 9,089 | RCOA3792 |
| Total risk-weighted assets | 48,656 | NA | NA | NA | NA | 41,869 | RCOAA223 |
| Average total assets for the leverage ratio | 77,059 | 76,921 | 77,093 | 77,385 | 74,696 | 74,494 | 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 | $3.8M | $312K | 8.21% | 0.64% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.0M | $3.5M | 16.67% | 7.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.6M | $321K | 20.00% | 0.66% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $18.4M | $9.3M | 50.51% | 19.14% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $891K | $446K | 50.00% | 0.92% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $32.2M | $32.2M | 100.00% | 66.22% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.3M | $1.2M | 94.91% | 2.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.5M | $1.4M | 87.55% | 2.79% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $48.7M | ties to item 31 ($48.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $48.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $48.7M | 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 | 19.91% | 19.91% | 20.87% | 12.57% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 12.30% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 12.00% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 11.90% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 11.91% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 20.61% | 20.61% | 21.71% | 11.58% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 21.45% | 21.45% | 22.55% | 11.93% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 19.23% | 19.23% | 20.34% | 10.63% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.73% | 16.73% | 17.78% | 10.00% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 16.87% | 16.87% | 17.96% | 9.81% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 17.03% | 17.03% | 18.14% | 9.88% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 15.73% | 15.73% | 16.85% | 8.95% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Olmsted (this bank) | Risk-based | 19.91% | 19.91% | 20.87% | 12.57% | |
| First Tri-County Bank | $78.5M | CBLR | NA | NA | NA | 9.07% |
| Pavillion Bank | $78.4M | Risk-based | 20.69% | 20.69% | 21.94% | 15.54% |
| The Galion Building and Loan Bank | $78.5M | CBLR | NA | NA | NA | 11.18% |
| Commonwealth National Bank | $78.5M | Risk-based | 28.27% | 28.27% | 29.52% | 13.73% |
| First National Bank of South Padre Island | $78.3M | CBLR | NA | NA | NA | 14.22% |
| The First National Bank of Ava | $78.3M | Risk-based | 19.35% | 19.35% | 20.61% | 12.76% |
| Five Rivers Bank | $78.1M | CBLR | NA | NA | NA | 57.11% |
| Amory First Savings and Loan Bank, SSB | $78.7M | CBLR | NA | NA | NA | 13.11% |
| Bank of Evergreen | $78.1M | CBLR | NA | NA | NA | 14.25% |
| Peer 25th percentile | 20.02% | 20.02% | 21.27% | 12.76% | ||
| Peer median | 20.69% | 20.69% | 21.94% | 13.73% | ||
| Peer 75th percentile | 24.48% | 24.48% | 25.73% | 14.25% | ||
| This bank's percentile | 33 | 33 | 33 | 22 |
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/413347/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.