First State Bank Southwest: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.53% (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: 9.53% (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 16.28% +9.78 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 | $40.8M | 40,786 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $250.5M | 250,484 | RCOAA223 |
| Recomputed ratio | 16.28% | numerator / denominator | |
| Filed ratio | 16.28% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.78 pp | $24.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.28% +8.28 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 | $40.8M | 40,786 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $250.5M | 250,484 | RCOAA223 |
| Recomputed ratio | 16.28% | numerator / denominator | |
| Filed ratio | 16.28% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.28 pp | $20.7M | capital that could be lost first |
Total risk-based capital ratio 17.53% +7.53 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 | $43.9M | 43,918 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $250.5M | 250,484 | RCOAA223 |
| Recomputed ratio | 17.53% | numerator / denominator | |
| Filed ratio | 17.53% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.53 pp | $18.9M | capital that could be lost first |
Tier 1 leverage ratio 9.69% +4.69 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 | $40.8M | 40,786 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $420.9M | 420,912 | RCOAA224 |
| Recomputed ratio | 9.69% | numerator / denominator | |
| Filed ratio | 9.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.69 pp | $19.7M | 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 | 21,980 | 16,980 | 16,980 | 16,980 | 16,980 | 16,980 | RCOAP742 |
| Retained earnings | 18,806 | 22,994 | 23,676 | 23,319 | 22,523 | 21,757 | RCOAKW00 |
| Accumulated other comprehensive income | (13,512) | (14,675) | (12,956) | (14,522) | (17,350) | (18,896) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,274 | 25,299 | 27,700 | 25,777 | 22,153 | 19,841 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,512 | 14,675 | 12,956 | 14,522 | 17,350 | 18,896 | P859 - P840 |
| Common equity Tier 1 capital | 40,786 | 39,974 | 40,656 | 40,299 | 39,503 | 38,737 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,786 | 39,974 | 40,656 | 40,299 | 39,503 | 38,737 | RCOA8274 |
| Tier 2 capital | 3,132 | 3,045 | 3,006 | 2,905 | 2,581 | 2,432 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,132 | 3,045 | 3,006 | 2,905 | 2,581 | 2,432 | RCOA5310 |
| Total capital | 43,918 | 43,019 | 43,662 | 43,204 | 42,084 | 41,169 | RCOA3792 |
| Total risk-weighted assets | 250,484 | 243,576 | 247,785 | 238,324 | 241,130 | 241,198 | RCOAA223 |
| Average total assets for the leverage ratio | 420,912 | 408,935 | 408,430 | 408,103 | 416,421 | 415,681 | 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 | $7.5M | $524K | 6.97% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $151.3M | $25.9M | 17.11% | 10.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $52.7M | $6.6M | 12.58% | 2.65% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $56.9M | $35.2M | 61.86% | 14.04% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $999K | $1.5M | 150.00% | 0.60% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $594K | $891K | 150.00% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $165.7M | $156.9M | 94.69% | 62.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.8M | $21.1M | 96.75% | 8.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.9M | $2.0M | 68.64% | 0.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $250.6M | ties to item 31 ($250.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $250.6M | RCONB704 |
| Less: excess allowance for credit losses | $110K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $250.5M | 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 | 16.28% | 16.28% | 17.53% | 9.69% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.41% | 16.41% | 17.66% | 9.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.41% | 16.41% | 17.62% | 9.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.91% | 16.91% | 18.13% | 9.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.38% | 16.38% | 17.45% | 9.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.06% | 16.06% | 17.07% | 9.32% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.17% | 16.17% | 17.10% | 9.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.51% | 16.51% | 17.63% | 9.26% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.19% | 16.19% | 17.22% | 9.23% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.94% | 16.94% | 17.98% | 9.10% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.59% | 16.59% | 17.59% | 9.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.11% | 17.11% | 18.25% | 9.06% | 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 Southwest (this bank) | Risk-based | 16.28% | 16.28% | 17.53% | 9.69% | |
| Waterfall Bank | $409.9M | Risk-based | 13.45% | 13.45% | 14.27% | 12.64% |
| Community Savings Bank | $410.2M | CBLR | NA | NA | NA | 13.50% |
| Central Bank of Kansas City | $410.2M | CBLR | NA | NA | NA | 11.95% |
| Exchange Bank | $410.3M | CBLR | NA | NA | NA | 11.93% |
| Commercial Banking Company | $409.5M | Risk-based | 14.43% | 14.43% | 15.68% | 10.32% |
| Bank of Lexington, Inc. | $410.8M | Risk-based | 16.25% | 16.25% | 16.88% | 11.50% |
| Pike National Bank | $408.8M | CBLR | NA | NA | NA | 11.73% |
| Village Bank | $411.9M | Risk-based | 12.43% | 12.43% | 13.58% | 8.98% |
| Winter Hill Bank, FSB | $407.9M | Risk-based | 16.87% | 16.87% | 17.63% | 10.04% |
| Southern Bank | $407.9M | CBLR | NA | NA | NA | 8.18% |
| Peer 25th percentile | 13.45% | 13.45% | 14.27% | 10.11% | ||
| Peer median | 14.43% | 14.43% | 15.68% | 11.61% | ||
| Peer 75th percentile | 16.25% | 16.25% | 16.88% | 11.94% | ||
| This bank's percentile | 80 | 80 | 80 | 20 |
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/823656/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.