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 10.58% +1.58 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 | $96.4M | 96,389 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $910.7M | 910,699 | RCOAA224 |
| Recomputed ratio | 10.58% | numerator / denominator | |
| Filed ratio | 10.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.58 pp | $14.4M | 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 | 23,320 | 23,320 | 23,320 | 23,320 | 23,320 | 23,320 | RCOAP742 |
| Retained earnings | 74,508 | 72,664 | 71,830 | 70,160 | 68,627 | 66,974 | RCOAKW00 |
| Accumulated other comprehensive income | (17,712) | (17,799) | (17,037) | (17,925) | (22,395) | (22,789) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 80,116 | 78,185 | 78,113 | 75,555 | 69,552 | 67,505 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 16,273 | 16,308 | 15,494 | 16,346 | 20,781 | 21,139 | P859 - P840 |
| Common equity Tier 1 capital | 96,389 | 94,493 | 93,607 | 91,901 | 90,333 | 88,644 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 96,389 | 94,493 | 93,607 | 91,901 | 90,333 | 88,644 | 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 | 910,699 | 889,064 | 885,299 | 847,148 | 841,539 | 847,291 | 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 | 10.58% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.63% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.57% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.46% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.43% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.18% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.13% | 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 | 10.58% | |
| Titan Bank, N.A. | $895.2M | Risk-based | 35.50% | 35.50% | 36.75% | 9.48% |
| Windsor Federal Bank | $895.4M | CBLR | NA | NA | NA | 9.91% |
| 21st Century Bank | $894.8M | Risk-based | 14.71% | 14.71% | 15.70% | 10.66% |
| Farmers National Bank | $895.7M | CBLR | NA | NA | NA | 15.03% |
| Visionbank of Iowa | $896.1M | Risk-based | 10.95% | 10.95% | 12.04% | 9.43% |
| Mountain Pacific Bank | $896.4M | Risk-based | 13.07% | 13.07% | 14.33% | 11.52% |
| Mechanics Bank | $896.4M | Risk-based | 14.65% | 14.65% | 15.90% | 8.44% |
| First Southern State Bank | $893.5M | CBLR | NA | NA | NA | 10.59% |
| Fortress Bank | $897.2M | Risk-based | 9.66% | 10.80% | 12.04% | 9.12% |
| Peer 25th percentile | 11.48% | 11.48% | 12.62% | 9.43% | ||
| Peer median | 13.86% | 13.86% | 15.02% | 9.91% | ||
| Peer 75th percentile | 14.70% | 14.70% | 15.85% | 10.66% | ||
| 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/888552/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.