First State Bank of Roscoe: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
The largest change between Q1 2026 and Q2 2026 was in Equity capital to total assets, which rose 0.67 percentage points to 13.88%. First State Bank of Roscoe ranks 4th of 36 South Dakota banks on CET1 ratio, in the upper half at 23.95% (Q2 2026). Against a median of 15.07% for banks in the $100M-1B asset tier, First State Bank of Roscoe reported 23.95% on CET1 ratio in Q2 2026, 8.88 points higher.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 23.95% |
| Tier 1 risk-based capital ratio | 23.95% |
| Total risk-based capital ratio | 25.05% |
| Tier 1 leverage ratio | 13.84% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $20.8M |
| Tier 1 capital | $20.8M |
| Total risk-based capital | $21.8M |
| Total equity capital | $20.5M |
| Risk-weighted assets | $86.9M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 13.88% |
| Tangible equity to tangible assets | 13.72% |
| Equity capital to average assets | 13.60% |
| Internal capital growth rate | 8.21% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $50K |
| Common stock surplus | $10.4M |
| Retained earnings | $10.6M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$608K |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 24.44% | 24.44% | 25.70% | 12.21% | $69.9M |
| Q4 2023 | 23.18% | 23.18% | 24.44% | 12.11% | $75.3M |
| Q1 2024 | 23.05% | 23.05% | 24.31% | 11.54% | $74.4M |
| Q2 2024 | 22.61% | 22.61% | 23.86% | 12.74% | $78.8M |
| Q3 2024 | 21.80% | 21.80% | 23.05% | 13.25% | $83.4M |
| Q4 2024 | 22.91% | 22.91% | 24.07% | 13.87% | $82.0M |
| Q1 2025 | 23.51% | 23.51% | 24.70% | 13.72% | $81.2M |
| Q2 2025 | 24.25% | 24.25% | 25.46% | 13.95% | $80.2M |
| Q3 2025 | 24.36% | 24.36% | 25.57% | 14.07% | $80.5M |
| Q4 2025 | 23.79% | 23.79% | 24.92% | 13.97% | $84.9M |
| Q1 2026 | 23.97% | 23.97% | 25.08% | 13.32% | $85.1M |
| Q2 2026 | 23.95% | 23.95% | 25.05% | 13.84% | $86.9M |
First State Bank of Roscoe regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First State Bank of Roscoe, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full First State Bank of Roscoe profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 9005) · FFIEC NIC profile (RSSD 189950)