The First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.59% (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: 14.59% (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 21.34% +14.84 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 | $13.6M | 13,568 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.6M | 63,585 | RCOAA223 |
| Recomputed ratio | 21.34% | numerator / denominator | |
| Filed ratio | 21.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.84 pp | $9.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.34% +13.34 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 | $13.6M | 13,568 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.6M | 63,585 | RCOAA223 |
| Recomputed ratio | 21.34% | numerator / denominator | |
| Filed ratio | 21.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.34 pp | $8.5M | capital that could be lost first |
Total risk-based capital ratio 22.59% +12.59 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 | $14.4M | 14,365 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $63.6M | 63,585 | RCOAA223 |
| Recomputed ratio | 22.59% | numerator / denominator | |
| Filed ratio | 22.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.59 pp | $8.0M | capital that could be lost first |
Tier 1 leverage ratio 15.27% +10.27 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 | $13.6M | 13,568 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $88.8M | 88,830 | RCOAA224 |
| Recomputed ratio | 15.27% | numerator / denominator | |
| Filed ratio | 15.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.27 pp | $9.1M | 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 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | 1,100 | RCOAP742 |
| Retained earnings | 12,468 | 12,413 | 12,232 | 12,243 | 12,194 | 12,177 | RCOAKW00 |
| Accumulated other comprehensive income | (3,847) | (4,372) | (3,818) | (4,252) | (5,279) | (5,728) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,721 | 9,141 | 9,514 | 9,091 | 8,015 | 7,549 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,847 | 4,372 | 3,818 | 4,252 | 5,279 | 5,728 | P859 - P840 |
| Common equity Tier 1 capital | 13,568 | 13,513 | 13,332 | 13,343 | 13,294 | 13,277 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,568 | 13,513 | 13,332 | 13,343 | 13,294 | 13,277 | RCOA8274 |
| Tier 2 capital | 797 | 769 | 764 | 745 | 779 | 754 | RCOA5311 |
| Allowance includable in Tier 2 capital | 797 | 769 | 764 | 745 | 779 | 754 | RCOA5310 |
| Total capital | 14,365 | 14,282 | 14,096 | 14,088 | 14,073 | 14,031 | RCOA3792 |
| Total risk-weighted assets | 63,585 | 61,282 | 60,870 | 59,390 | 62,100 | 60,084 | RCOAA223 |
| Average total assets for the leverage ratio | 88,830 | 90,658 | 86,890 | 89,152 | 88,025 | 90,331 | 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 | $2.1M | $271K | 13.00% | 0.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.1M | $17.5M | 40.59% | 27.39% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.6M | $720K | 20.00% | 1.13% | RC-R Part II, item 3.a, 16 |
| Loans: all other | $37.6M | $37.6M | 100.00% | 58.90% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.7M | $1.7M | 100.00% | 2.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.4M | $1.4M | 100.00% | 2.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.7M | NA | 7.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $59.2M | does not tie to item 31 ($63.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $63.8M | RCONB704 |
| Less: excess allowance for credit losses | $226K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $63.6M | 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 | 21.34% | 21.34% | 22.59% | 15.27% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 22.05% | 22.05% | 23.31% | 14.91% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 21.90% | 21.90% | 23.16% | 15.34% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 22.47% | 22.47% | 23.72% | 14.97% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 21.41% | 21.41% | 22.66% | 15.10% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 22.10% | 22.10% | 23.35% | 14.70% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 21.97% | 21.97% | 23.22% | 15.01% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 22.44% | 22.44% | 23.69% | 14.89% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 22.49% | 22.49% | 23.74% | 14.52% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 22.98% | 22.98% | 24.23% | 15.26% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 24.19% | 24.19% | 25.45% | 15.90% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 24.68% | 24.68% | 25.94% | 16.02% | 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 |
|---|---|---|---|---|---|---|
| The First State Bank (this bank) | Risk-based | 21.34% | 21.34% | 22.59% | 15.27% | |
| Independence State Bank | $84.2M | Risk-based | 12.43% | 12.43% | 13.43% | 10.38% |
| Mayville Savings Bank | $84.2M | Risk-based | 26.49% | 26.49% | 27.62% | 13.44% |
| Lowry State Bank | $84.1M | Risk-based | 12.06% | 12.06% | 13.31% | 9.58% |
| The Covington Savings and Loan Association | $84.0M | CBLR | NA | NA | NA | 18.60% |
| Allnations Bank | $84.5M | Risk-based | 13.99% | 13.99% | 15.25% | 8.31% |
| The Bank of Edison | $83.9M | Risk-based | 14.27% | 14.27% | 15.52% | 9.08% |
| The First Bank of Celeste | $83.9M | Risk-based | 20.01% | 20.01% | 21.26% | 8.39% |
| Farmers State Bank | $84.7M | CBLR | NA | NA | NA | 13.64% |
| The Pleasants County Bank | $84.7M | CBLR | NA | NA | NA | 9.44% |
| The First National Bank of Peterstown | $84.9M | Risk-based | 29.70% | 29.70% | 30.95% | 13.90% |
| Peer 25th percentile | 13.21% | 13.21% | 14.34% | 9.17% | ||
| Peer median | 14.27% | 14.27% | 15.52% | 9.98% | ||
| Peer 75th percentile | 23.25% | 23.25% | 24.44% | 13.59% | ||
| This bank's percentile | 71 | 71 | 71 | 90 |
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/275657/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.