First State Bank of Randolph County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.77% (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: 7.77% (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 15.14% +8.64 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 | $7.8M | 7,783 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $51.4M | 51,404 | RCOAA223 |
| Recomputed ratio | 15.14% | numerator / denominator | |
| Filed ratio | 15.14% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.64 pp | $4.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.14% +7.14 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 | $7.8M | 7,783 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $51.4M | 51,404 | RCOAA223 |
| Recomputed ratio | 15.14% | numerator / denominator | |
| Filed ratio | 15.14% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.14 pp | $3.7M | capital that could be lost first |
Total risk-based capital ratio 15.77% +5.77 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 | $8.1M | 8,106 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $51.4M | 51,404 | RCOAA223 |
| Recomputed ratio | 15.77% | numerator / denominator | |
| Filed ratio | 15.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.77 pp | $3.0M | capital that could be lost first |
Tier 1 leverage ratio 8.30% +3.30 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 | $7.8M | 7,783 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $93.8M | 93,811 | RCOAA224 |
| Recomputed ratio | 8.30% | numerator / denominator | |
| Filed ratio | 8.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.30 pp | $3.1M | 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 | 5,700 | 5,700 | 5,700 | 5,700 | 5,700 | 5,700 | RCOAP742 |
| Retained earnings | 2,083 | 2,133 | 2,202 | 2,254 | 2,373 | 2,426 | RCOAKW00 |
| Accumulated other comprehensive income | (6,571) | (6,495) | (6,447) | (6,672) | (7,960) | (7,839) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,212 | 1,338 | 1,455 | 1,282 | 113 | 287 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,571 | 6,495 | 6,447 | 6,672 | 7,960 | 7,839 | P859 - P840 |
| Common equity Tier 1 capital | 7,783 | 7,833 | 7,902 | 7,954 | 8,073 | 8,126 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,783 | 7,833 | 7,902 | 7,954 | 8,073 | 8,126 | RCOA8274 |
| Tier 2 capital | 323 | 328 | 322 | 318 | 312 | 308 | RCOA5311 |
| Allowance includable in Tier 2 capital | 323 | 328 | 322 | 318 | 312 | 308 | RCOA5310 |
| Total capital | 8,106 | 8,161 | 8,224 | 8,272 | 8,385 | 8,434 | RCOA3792 |
| Total risk-weighted assets | 51,404 | 49,858 | 49,498 | 49,915 | 50,841 | 52,037 | RCOAA223 |
| Average total assets for the leverage ratio | 93,811 | 95,477 | 92,093 | 92,524 | 95,102 | 98,758 | 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 | $5.0M | $997K | 20.00% | 1.94% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.9M | $14.1M | 32.00% | 27.34% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.5M | $2.3M | 20.00% | 4.47% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.3M | $1.2M | 51.31% | 2.33% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $2.0M | 150.00% | 3.88% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $27.0M | $27.0M | 100.00% | 52.47% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.7M | $2.7M | 97.70% | 5.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 2.41% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $51.4M | ties to item 31 ($51.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $51.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $51.4M | 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 | 15.14% | 15.14% | 15.77% | 8.30% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.71% | 15.71% | 16.37% | 8.20% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.96% | 15.96% | 16.61% | 8.58% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 15.94% | 15.94% | 16.57% | 8.60% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.88% | 15.88% | 16.49% | 8.49% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.62% | 15.62% | 16.21% | 8.23% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 15.49% | 15.49% | 16.09% | 8.31% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 15.41% | 15.41% | 16.01% | 8.55% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.07% | 15.07% | 15.67% | 9.11% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.38% | 15.38% | 16.02% | 9.00% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.47% | 15.47% | 16.10% | 9.62% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 15.91% | 15.91% | 16.53% | 9.43% | 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 Randolph County (this bank) | Risk-based | 15.14% | 15.14% | 15.77% | 8.30% | |
| Angelina Savings Bank, SSB | $86.9M | Risk-based | 26.61% | 26.61% | 27.87% | 11.44% |
| Scribner Bank | $86.9M | CBLR | NA | NA | NA | 16.56% |
| Root River State Bank | $86.8M | Risk-based | 19.54% | 19.54% | 20.11% | 9.73% |
| The Watkins Savings Bank | $86.7M | CBLR | NA | NA | NA | 14.80% |
| North Cambridge Co-Operative Bank | $87.1M | Risk-based | 64.52% | 64.52% | 65.77% | 29.10% |
| Raymond James Trust, N.A. | $86.6M | Risk-based | 215.65% | 215.65% | 215.65% | 84.26% |
| The Four County Bank | $87.1M | CBLR | NA | NA | NA | 13.83% |
| Bank of Eufaula | $87.1M | CBLR | NA | NA | NA | 12.10% |
| Paramount Bank | $86.6M | Risk-based | 15.71% | 15.71% | 16.78% | 10.88% |
| Peer 25th percentile | 19.54% | 19.54% | 20.11% | 11.44% | ||
| Peer median | 26.61% | 26.61% | 27.87% | 13.83% | ||
| Peer 75th percentile | 64.52% | 64.52% | 65.77% | 16.56% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/140634/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.