First State Bank of St. Peter: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 38.83% (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: 38.83% (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 45.91% +39.41 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 | $5.7M | 5,699 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.4M | 12,414 | RCOAA223 |
| Recomputed ratio | 45.91% | numerator / denominator | |
| Filed ratio | 45.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +39.41 pp | $4.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 45.91% +37.91 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 | $5.7M | 5,699 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.4M | 12,414 | RCOAA223 |
| Recomputed ratio | 45.91% | numerator / denominator | |
| Filed ratio | 45.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +37.91 pp | $4.7M | capital that could be lost first |
Total risk-based capital ratio 46.83% +36.83 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 | $5.8M | 5,813 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.4M | 12,414 | RCOAA223 |
| Recomputed ratio | 46.83% | numerator / denominator | |
| Filed ratio | 46.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +36.83 pp | $4.6M | capital that could be lost first |
Tier 1 leverage ratio 18.52% +13.52 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 | $5.7M | 5,699 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $30.8M | 30,765 | RCOAA224 |
| Recomputed ratio | 18.52% | numerator / denominator | |
| Filed ratio | 18.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +13.52 pp | $4.2M | 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 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | RCOAP742 |
| Retained earnings | 4,699 | 4,661 | 4,633 | 4,632 | 4,524 | 4,506 | RCOAKW00 |
| Accumulated other comprehensive income | (437) | (416) | (305) | (310) | (415) | (464) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,262 | 5,245 | 5,328 | 5,322 | 5,109 | 5,042 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 437 | 416 | 305 | 310 | 415 | 464 | P859 - P840 |
| Common equity Tier 1 capital | 5,699 | 5,661 | 5,633 | 5,632 | 5,524 | 5,506 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 5,699 | 5,661 | 5,633 | 5,632 | 5,524 | 5,506 | RCOA8274 |
| Tier 2 capital | 114 | 139 | 138 | 133 | 133 | 133 | RCOA5311 |
| Allowance includable in Tier 2 capital | 114 | 139 | 138 | 133 | 133 | 133 | RCOA5310 |
| Total capital | 5,813 | 5,800 | 5,771 | 5,765 | 5,657 | 5,639 | RCOA3792 |
| Total risk-weighted assets | 12,414 | 12,629 | 12,926 | 13,075 | 13,158 | 13,262 | RCOAA223 |
| Average total assets for the leverage ratio | 30,765 | 30,482 | 30,925 | 31,029 | 31,482 | 31,135 | 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 | $2.3M | $369K | 16.21% | 2.97% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $20.3M | $4.7M | 22.99% | 37.54% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.8M | $948K | 53.44% | 7.64% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $5.9M | $5.8M | 98.80% | 46.97% | RC-R Part II, item 4.d, 5.d |
| All other assets | $563K | $401K | 71.17% | 3.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $204K | $204K | 100.00% | 1.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $12.4M | ties to item 31 ($12.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $12.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $12.4M | 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 | 45.91% | 45.91% | 46.83% | 18.52% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 44.83% | 44.83% | 45.93% | 18.57% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 43.58% | 43.58% | 44.65% | 18.21% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 43.07% | 43.07% | 44.09% | 18.15% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 41.98% | 41.98% | 42.99% | 17.55% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 41.52% | 41.52% | 42.52% | 17.68% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 41.81% | 41.81% | 42.82% | 17.87% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 40.57% | 40.57% | 41.58% | 17.95% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 39.39% | 39.39% | 40.39% | 17.35% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 39.09% | 39.09% | 40.10% | 17.06% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 38.87% | 38.87% | 39.87% | 16.26% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 36.86% | 36.86% | 37.82% | 15.98% | 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 St. Peter (this bank) | Risk-based | 45.91% | 45.91% | 46.83% | 18.52% | |
| Dewey Bank | $30.3M | Risk-based | 13.69% | 13.69% | 14.14% | 10.58% |
| Minnesota First Credit and Savings, Incorporated | $29.9M | Risk-based | 19.92% | 19.92% | 21.18% | 14.16% |
| The First National Bank of Fleming | $30.7M | CBLR | NA | NA | NA | 13.29% |
| The Hopeton State Bank | $30.8M | CBLR | NA | NA | NA | 11.32% |
| Saint Martin National Bank | $29.4M | CBLR | NA | NA | NA | 15.51% |
| Generations Community Bank | $30.9M | CBLR | NA | NA | NA | 86.24% |
| Vermont State Bank | $31.0M | Risk-based | 62.96% | 63.32% | 64.61% | 28.17% |
| First National Bank in Tigerton | $29.3M | CBLR | NA | NA | NA | 13.02% |
| Bank of Cattaraugus | $31.0M | Risk-based | 17.39% | 17.39% | 18.48% | 10.32% |
| Citizens Bank of Edinburg | $29.0M | CBLR | NA | NA | NA | 11.93% |
| Peer 25th percentile | 16.47% | 16.47% | 17.39% | 11.47% | ||
| Peer median | 18.66% | 18.66% | 19.83% | 13.16% | ||
| Peer 75th percentile | 30.68% | 30.77% | 32.04% | 15.17% | ||
| This bank's percentile | 75 | 75 | 75 | 80 |
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/426141/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.