The First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 13.05% +4.05 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $66.2M | 66,178 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $507.0M | 506,965 | RCOAA224 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.05 pp | $20.6M | 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 | 16,644 | 16,644 | 16,594 | 16,594 | 16,594 | 16,644 | RCOAP742 |
| Retained earnings | 52,986 | 51,529 | 50,178 | 48,610 | 46,845 | 45,218 | RCOAKW00 |
| Accumulated other comprehensive income | (15,430) | (15,628) | (15,541) | (16,138) | (17,988) | (18,218) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 54,200 | 52,545 | 51,231 | 49,066 | 45,451 | 43,644 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,978 | 12,176 | 12,089 | 12,686 | 14,536 | 14,766 | P859 - P840 |
| Common equity Tier 1 capital | 66,178 | 64,721 | 63,320 | 61,752 | 59,987 | 58,410 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 66,178 | 64,721 | 63,320 | 61,752 | 59,987 | 58,410 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 506,965 | 516,278 | 519,335 | 514,955 | 505,178 | 503,050 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 13.05% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.54% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.87% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.14% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.95% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.90% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.38% | 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) | CBLR | NA | NA | NA | 13.05% | |
| Jewett City Savings Bank | $493.9M | Risk-based | 17.46% | 17.46% | 18.47% | 14.41% |
| Century Bank and Trust | $494.0M | Risk-based | 22.77% | 22.77% | 24.00% | 14.59% |
| Security State Bank | $492.3M | CBLR | NA | NA | NA | 11.12% |
| Fulton Savings Bank | $492.3M | Risk-based | 41.32% | 41.32% | 41.71% | 31.44% |
| Arundel Bank | $492.1M | CBLR | NA | NA | NA | 13.98% |
| Dean Co-Operative Bank | $494.3M | Risk-based | 13.42% | 13.42% | 14.44% | 8.26% |
| BANK3 | $491.8M | Risk-based | 11.70% | 11.70% | 12.74% | 10.98% |
| Trubank | $494.6M | CBLR | NA | NA | NA | 9.23% |
| Solutions Bank | $491.6M | Risk-based | 13.36% | 13.36% | 14.08% | 8.83% |
| Peer 25th percentile | 13.37% | 13.37% | 14.17% | 9.23% | ||
| Peer median | 15.44% | 15.44% | 16.45% | 11.12% | ||
| Peer 75th percentile | 21.44% | 21.44% | 22.62% | 14.41% | ||
| This bank's percentile | NA | NA | NA | 56 |
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/394259/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.