First State Bank of San Diego: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.95% (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: 20.95% (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 27.70% +21.20 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 | $6.3M | 6,335 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,866 | RCOAA223 |
| Recomputed ratio | 27.70% | numerator / denominator | |
| Filed ratio | 27.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.20 pp | $4.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.70% +19.70 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 | $6.3M | 6,335 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,866 | RCOAA223 |
| Recomputed ratio | 27.70% | numerator / denominator | |
| Filed ratio | 27.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.70 pp | $4.5M | capital that could be lost first |
Total risk-based capital ratio 28.95% +18.95 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 | $6.6M | 6,620 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.9M | 22,866 | RCOAA223 |
| Recomputed ratio | 28.95% | numerator / denominator | |
| Filed ratio | 28.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.95 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 9.02% +4.02 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 | $6.3M | 6,335 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $70.2M | 70,243 | RCOAA224 |
| Recomputed ratio | 9.02% | numerator / denominator | |
| Filed ratio | 9.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.02 pp | $2.8M | 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 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | RCOAP742 |
| Retained earnings | 3,335 | 3,361 | 3,532 | 3,464 | 3,520 | 3,522 | RCOAKW00 |
| Accumulated other comprehensive income | (268) | (119) | (4) | (17) | (205) | (257) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,067 | 6,242 | 6,528 | 6,447 | 6,315 | 6,265 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 268 | 151 | 4 | 17 | 205 | 257 | P859 - P840 |
| Common equity Tier 1 capital | 6,335 | 6,393 | 6,532 | 6,464 | 6,520 | 6,522 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,335 | 6,393 | 6,532 | 6,464 | 6,520 | 6,522 | RCOA8274 |
| Tier 2 capital | 285 | 291 | 291 | 296 | 296 | 300 | RCOA5311 |
| Allowance includable in Tier 2 capital | 285 | 291 | 291 | 296 | 296 | 300 | RCOA5310 |
| Total capital | 6,620 | 6,684 | 6,823 | 6,760 | 6,816 | 6,822 | RCOA3792 |
| Total risk-weighted assets | 22,866 | 25,099 | 25,659 | 27,797 | 28,059 | 27,776 | RCOAA223 |
| Average total assets for the leverage ratio | 70,243 | 76,539 | 71,446 | 71,372 | 76,230 | 78,195 | 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 | $13.0M | $1.5M | 11.20% | 6.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $40.0M | $5.1M | 12.83% | 22.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.3M | $626K | 50.00% | 2.74% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $403K | $604K | 150.00% | 2.64% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $13.5M | $13.5M | 100.00% | 59.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $695K | $680K | 97.81% | 2.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $876K | $851K | 97.15% | 3.72% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.01% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $22.9M | does not tie to item 31 ($22.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $22.9M | RCONB704 |
| Less: excess allowance for credit losses | $6K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $22.9M | 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 | 27.70% | 27.70% | 28.95% | 9.02% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 25.47% | 25.47% | 26.63% | 8.35% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 25.46% | 25.46% | 26.59% | 9.14% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 23.25% | 23.25% | 24.32% | 9.06% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 23.24% | 23.24% | 24.29% | 8.55% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 23.48% | 23.48% | 24.56% | 8.34% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 24.83% | 24.83% | 25.94% | 9.12% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 23.85% | 23.85% | 25.03% | 9.19% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 23.97% | 23.97% | 25.18% | 8.62% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 24.95% | 24.95% | 26.18% | 8.53% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 25.58% | 25.58% | 26.83% | 9.13% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 26.24% | 26.24% | 27.45% | 9.08% | 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 San Diego (this bank) | Risk-based | 27.70% | 27.70% | 28.95% | 9.02% | |
| Tioga-Franklin Savings Bank | $68.4M | Risk-based | 2.89% | 2.89% | 4.14% | 2.06% |
| Abbeville Building and Loan, a State Chartered Savings Bank | $67.9M | Risk-based | 39.68% | 39.68% | 40.48% | 29.43% |
| First Federal Bank Littlefield, Texas, SSB | $67.9M | CBLR | NA | NA | NA | 17.40% |
| The Port Austin State Bank | $67.8M | CBLR | NA | NA | NA | 18.44% |
| State Bank of Chandler | $68.7M | Risk-based | 16.19% | 16.19% | 17.44% | 11.59% |
| Midland Community Bank | $68.8M | Risk-based | 17.88% | 17.88% | 18.24% | 12.11% |
| Washita Valley Bank | $68.8M | CBLR | NA | NA | NA | 12.27% |
| Altos Bank | $68.8M | CBLR | NA | NA | NA | 28.45% |
| The Lauderdale County Bank | $67.5M | CBLR | NA | NA | NA | 11.54% |
| Bank of Bearden | $67.4M | Risk-based | 20.07% | 20.07% | 21.10% | 11.29% |
| Peer 25th percentile | 16.19% | 16.19% | 17.44% | 11.56% | ||
| Peer median | 17.88% | 17.88% | 18.24% | 12.19% | ||
| Peer 75th percentile | 20.07% | 20.07% | 21.10% | 18.18% | ||
| This bank's percentile | 80 | 80 | 80 | 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/578862/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.