The First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.92% (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: 8.92% (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 15.85% +9.35 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 | $16.4M | 16,353 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.2M | 103,185 | RCOAA223 |
| Recomputed ratio | 15.85% | numerator / denominator | |
| Filed ratio | 15.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.35 pp | $9.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.85% +7.85 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 | $16.4M | 16,353 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.2M | 103,185 | RCOAA223 |
| Recomputed ratio | 15.85% | numerator / denominator | |
| Filed ratio | 15.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.85 pp | $8.1M | capital that could be lost first |
Total risk-based capital ratio 16.92% +6.92 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 | $17.5M | 17,462 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.2M | 103,185 | RCOAA223 |
| Recomputed ratio | 16.92% | numerator / denominator | |
| Filed ratio | 16.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.92 pp | $7.1M | capital that could be lost first |
Tier 1 leverage ratio 13.46% +8.46 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 | $16.4M | 16,353 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $121.5M | 121,490 | RCOAA224 |
| Recomputed ratio | 13.46% | numerator / denominator | |
| Filed ratio | 13.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.46 pp | $10.3M | 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 | 12,200 | 12,200 | 12,200 | 12,200 | 12,200 | 12,200 | RCOAP742 |
| Retained earnings | 4,696 | 4,217 | 4,234 | 3,686 | 3,319 | 2,732 | RCOAKW00 |
| Accumulated other comprehensive income | (454) | (363) | (311) | (356) | (723) | (683) | RCOAB530 |
| Common equity Tier 1 minority interest | 61 | 61 | 61 | 61 | 34 | 343 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,503 | 16,115 | 16,184 | 15,591 | 14,830 | 14,592 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (150) | (241) | (293) | (248) | 119 | 79 | P859 - P840 |
| Common equity Tier 1 capital | 16,353 | 15,874 | 15,891 | 15,343 | 14,949 | 14,671 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,353 | 15,874 | 15,891 | 15,343 | 14,949 | 14,671 | RCOA8274 |
| Tier 2 capital | 1,109 | 1,073 | 900 | 1,085 | 1,081 | 1,029 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,109 | 1,073 | 900 | 1,085 | 1,081 | 1,029 | RCOA5310 |
| Total capital | 17,462 | 16,947 | 16,791 | 16,428 | 16,030 | 15,700 | RCOA3792 |
| Total risk-weighted assets | 103,185 | 101,703 | 99,181 | 98,136 | 92,881 | 92,292 | RCOAA223 |
| Average total assets for the leverage ratio | 121,490 | 127,065 | 122,735 | 121,238 | 116,511 | 116,971 | 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 | $3.0M | $167K | 5.54% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.8M | $3.0M | 17.85% | 2.91% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $10K | $5K | 50.00% | 0.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $1.4M | 76.57% | 1.40% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $86.4M | $81.9M | 94.83% | 79.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.4M | $12.0M | 82.99% | 11.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.7M | $4.7M | 100.00% | 4.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $103.2M | ties to item 31 ($103.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $103.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $103.2M | 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 | 15.85% | 15.85% | 16.92% | 13.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.61% | 15.61% | 16.66% | 12.49% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.02% | 16.02% | 16.93% | 12.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.63% | 15.63% | 16.74% | 12.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.09% | 16.09% | 17.26% | 12.83% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.90% | 15.90% | 17.01% | 12.54% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.91% | 16.91% | 18.08% | 12.54% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.60% | 17.60% | 18.56% | 14.00% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.65% | 18.65% | 19.69% | 14.49% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.04% | 19.04% | 20.16% | 14.22% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.61% | 18.61% | 19.76% | 14.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.38% | 20.38% | 21.42% | 16.01% | 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 |
|---|---|---|---|---|---|---|
| The First State Bank (this bank) | Risk-based | 15.85% | 15.85% | 16.92% | 13.46% | |
| Bedford Loan & Deposit Bank | $121.8M | Risk-based | 24.37% | 24.37% | 25.62% | 14.61% |
| Key Community Bank | $121.0M | CBLR | NA | NA | NA | 10.66% |
| Maple City Savings Bank, FSB | $121.8M | Risk-based | 16.79% | 16.79% | 18.02% | 9.46% |
| California International Bank, N.A. | $120.9M | CBLR | NA | NA | NA | 13.51% |
| Heritage Bank Minnesota | $120.9M | Risk-based | 9.98% | 9.98% | 11.04% | 7.27% |
| Logan County Bank | $120.8M | Risk-based | 29.84% | 29.84% | 31.09% | 16.89% |
| Corebank | $122.1M | CBLR | NA | NA | NA | 11.78% |
| Custer Federal State Bank | $120.7M | CBLR | NA | NA | NA | 11.99% |
| Kennett Trust Bank | $122.1M | CBLR | NA | NA | NA | 11.35% |
| Peer 25th percentile | 15.09% | 15.09% | 16.27% | 10.66% | ||
| Peer median | 20.58% | 20.58% | 21.82% | 11.78% | ||
| Peer 75th percentile | 25.74% | 25.74% | 26.99% | 13.51% | ||
| This bank's percentile | 25 | 25 | 25 | 67 |
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/305059/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.