First State Bank Shannon-Polo: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.69% (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: 6.69% (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 13.80% +7.30 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 | $19.7M | 19,705 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $142.8M | 142,822 | RCOAA223 |
| Recomputed ratio | 13.80% | numerator / denominator | |
| Filed ratio | 13.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.30 pp | $10.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.80% +5.80 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 | $19.7M | 19,705 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $142.8M | 142,822 | RCOAA223 |
| Recomputed ratio | 13.80% | numerator / denominator | |
| Filed ratio | 13.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.80 pp | $8.3M | capital that could be lost first |
Total risk-based capital ratio 14.69% +4.69 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 | $21.0M | 20,979 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $142.8M | 142,822 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.69 pp | $6.7M | capital that could be lost first |
Tier 1 leverage ratio 10.31% +5.31 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 | $19.7M | 19,705 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $191.1M | 191,085 | RCOAA224 |
| Recomputed ratio | 10.31% | numerator / denominator | |
| Filed ratio | 10.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.31 pp | $10.2M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 16,818 | 16,748 | 16,307 | 16,261 | 15,915 | 15,687 | RCOAKW00 |
| Accumulated other comprehensive income | (5,737) | (5,576) | (5,534) | (6,056) | (7,795) | (7,676) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,081 | 16,172 | 15,773 | 15,205 | 13,120 | 13,011 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,624 | 3,463 | 3,421 | 3,943 | 5,682 | 5,563 | P859 - P840 |
| Common equity Tier 1 capital | 19,705 | 19,635 | 19,194 | 19,148 | 18,802 | 18,574 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,705 | 19,635 | 19,194 | 19,148 | 18,802 | 18,574 | RCOA8274 |
| Tier 2 capital | 1,274 | 1,349 | 1,345 | 1,354 | 1,356 | 1,369 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,274 | 1,349 | 1,345 | 1,354 | 1,356 | 1,369 | RCOA5310 |
| Total capital | 20,979 | 20,984 | 20,539 | 20,502 | 20,158 | 19,943 | RCOA3792 |
| Total risk-weighted assets | 142,822 | 144,719 | 142,414 | 138,523 | 136,702 | 134,166 | RCOAA223 |
| Average total assets for the leverage ratio | 191,085 | 195,712 | 197,623 | 194,585 | 196,191 | 200,711 | 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 | $17.6M | $453K | 2.58% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $63.9M | $12.5M | 19.61% | 8.77% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.3M | $2.3M | 31.63% | 1.61% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $31.5M | $21.0M | 66.67% | 14.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $2.8M | 150.00% | 1.98% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $75.8M | $75.8M | 100.00% | 53.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.8M | $4.5M | 95.65% | 3.19% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $925K | $11.6M | 1250.00% | 8.10% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $11.8M | $11.8M | 100.00% | 8.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $142.8M | ties to item 31 ($142.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $142.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $142.8M | 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 | 13.80% | 13.80% | 14.69% | 10.31% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.57% | 13.57% | 14.50% | 10.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.48% | 13.48% | 14.42% | 9.71% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.82% | 13.82% | 14.80% | 9.84% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.75% | 13.75% | 14.75% | 9.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.84% | 13.84% | 14.86% | 9.25% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.59% | 13.59% | 14.59% | 9.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.31% | 13.31% | 14.45% | 9.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.38% | 13.38% | 14.53% | 9.31% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.23% | 13.23% | 14.37% | 8.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.98% | 12.98% | 14.14% | 8.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.54% | 12.54% | 13.71% | 8.22% | 14.65% | 14.67% | 15.79% | 10.60% |
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 Shannon-Polo (this bank) | Risk-based | 13.80% | 13.80% | 14.69% | 10.31% | |
| Peoples State Bank of Munising | $190.4M | CBLR | NA | NA | NA | 12.75% |
| Fowler State Bank | $190.3M | CBLR | NA | NA | NA | 15.51% |
| Citizens State Bank | $190.6M | CBLR | NA | NA | NA | 12.04% |
| The Geo. D. Warthen Bank | $190.3M | Risk-based | 22.74% | 22.74% | 23.99% | 13.01% |
| Citizens Federal Savings Bank | $190.1M | CBLR | NA | NA | NA | 20.08% |
| Jersey State Bank | $190.1M | CBLR | NA | NA | NA | 13.30% |
| Progressive Ozark Bank | $190.9M | Risk-based | 13.45% | 13.45% | 14.69% | 9.78% |
| The Haverford Trust Company | $191.0M | CBLR | NA | NA | NA | 22.49% |
| United Pacific Bank | $191.0M | CBLR | NA | NA | NA | 17.39% |
| Pioneer Community Bank, Inc. | $191.1M | CBLR | NA | NA | NA | 13.58% |
| Peer 25th percentile | 15.77% | 15.77% | 17.01% | 12.81% | ||
| Peer median | 18.09% | 18.09% | 19.34% | 13.44% | ||
| Peer 75th percentile | 20.41% | 20.41% | 21.66% | 16.92% | ||
| 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/232847/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.