The First State Bank of Red Wing: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.60% (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: 14.60% (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 21.81% +15.31 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 | $8.1M | 8,087 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.1M | 37,083 | RCOAA223 |
| Recomputed ratio | 21.81% | numerator / denominator | |
| Filed ratio | 21.81% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.31 pp | $5.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.81% +13.81 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 | $8.1M | 8,087 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.1M | 37,083 | RCOAA223 |
| Recomputed ratio | 21.81% | numerator / denominator | |
| Filed ratio | 21.81% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.81 pp | $5.1M | capital that could be lost first |
Total risk-based capital ratio 22.60% +12.60 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 | $8.4M | 8,380 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $37.1M | 37,083 | RCOAA223 |
| Recomputed ratio | 22.60% | numerator / denominator | |
| Filed ratio | 22.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.60 pp | $4.7M | capital that could be lost first |
Tier 1 leverage ratio 8.96% +3.96 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 | $8.1M | 8,087 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $90.3M | 90,294 | RCOAA224 |
| Recomputed ratio | 8.96% | numerator / denominator | |
| Filed ratio | 8.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.96 pp | $3.6M | 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 | 4,350 | 4,350 | 4,350 | 4,350 | 4,350 | 4,350 | RCOAP742 |
| Retained earnings | 4,187 | 4,182 | 4,197 | 4,130 | 4,027 | 3,983 | RCOAKW00 |
| Accumulated other comprehensive income | (5,443) | (5,763) | (5,319) | (5,733) | (6,221) | (6,836) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,094 | 2,769 | 3,228 | 2,747 | 2,156 | 1,497 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,993 | 5,313 | 4,869 | 5,283 | 5,771 | 6,386 | P859 - P840 |
| Common equity Tier 1 capital | 8,087 | 8,082 | 8,097 | 8,030 | 7,927 | 7,883 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,087 | 8,082 | 8,097 | 8,030 | 7,927 | 7,883 | RCOA8274 |
| Tier 2 capital | 293 | 293 | 293 | 299 | 305 | 305 | RCOA5311 |
| Allowance includable in Tier 2 capital | 293 | 293 | 293 | 299 | 305 | 305 | RCOA5310 |
| Total capital | 8,380 | 8,375 | 8,390 | 8,329 | 8,232 | 8,188 | RCOA3792 |
| Total risk-weighted assets | 37,083 | 38,235 | 39,303 | 39,670 | 39,218 | 37,900 | RCOAA223 |
| Average total assets for the leverage ratio | 90,294 | 88,825 | 88,738 | 89,450 | 89,414 | 86,851 | 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 | $14.8M | $115K | 0.78% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.8M | $8.0M | 20.14% | 21.60% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $18.7M | $9.6M | 51.55% | 25.94% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $370K | $555K | 150.00% | 1.50% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $15.5M | $15.5M | 100.00% | 41.74% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.6M | $2.4M | 91.69% | 6.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $942K | $942K | 100.00% | 2.54% | 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 | $37.1M | ties to item 31 ($37.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $37.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $37.1M | 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 | 21.81% | 21.81% | 22.60% | 8.96% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 21.14% | 21.14% | 21.90% | 9.10% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 20.60% | 20.60% | 21.35% | 9.12% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 20.24% | 20.24% | 21.00% | 8.98% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 20.21% | 20.21% | 20.99% | 8.87% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 20.80% | 20.80% | 21.60% | 9.08% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 21.03% | 21.03% | 21.84% | 9.00% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 20.42% | 20.42% | 21.20% | 9.04% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 20.17% | 20.17% | 20.95% | 9.64% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 19.57% | 19.57% | 20.33% | 9.60% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 20.12% | 20.12% | 20.88% | 10.21% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 21.32% | 21.32% | 22.13% | 10.23% | 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 |
|---|---|---|---|---|---|---|
| The First State Bank of Red Wing (this bank) | Risk-based | 21.81% | 21.81% | 22.60% | 8.96% | |
| First State Bank | $86.3M | CBLR | NA | NA | NA | 10.53% |
| The Farmers State Bank | $86.2M | CBLR | NA | NA | NA | 12.74% |
| Farmers and Merchants State Bank of Bushnell | $86.5M | Risk-based | 23.72% | 23.72% | 24.51% | 10.49% |
| Tustin Community Bank | $86.5M | CBLR | NA | NA | NA | 15.46% |
| Paramount Bank | $86.6M | Risk-based | 15.71% | 15.71% | 16.78% | 10.88% |
| Peoples Bank | $86.1M | Risk-based | 15.75% | 15.75% | 17.00% | 11.66% |
| Raymond James Trust, N.A. | $86.6M | Risk-based | 215.65% | 215.65% | 215.65% | 84.26% |
| The First National Bank of Gilbert | $86.0M | Risk-based | 12.62% | 12.62% | 13.88% | 7.12% |
| Southwest Bank of Weatherford | $86.0M | Risk-based | 25.73% | 25.73% | 26.99% | 13.52% |
| The Watkins Savings Bank | $86.7M | CBLR | NA | NA | NA | 14.80% |
| Peer 25th percentile | 15.72% | 15.72% | 16.83% | 10.61% | ||
| Peer median | 19.73% | 19.73% | 20.76% | 12.20% | ||
| Peer 75th percentile | 25.23% | 25.23% | 26.37% | 14.48% | ||
| This bank's percentile | 50 | 50 | 50 | 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/818559/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.