First State Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 21.63% (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: 21.63% (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 28.50% +22.00 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 | $84.6M | 84,566 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.7M | 296,735 | RCOAA223 |
| Recomputed ratio | 28.50% | numerator / denominator | |
| Filed ratio | 28.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.00 pp | $65.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 28.50% +20.50 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 | $84.6M | 84,566 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.7M | 296,735 | RCOAA223 |
| Recomputed ratio | 28.50% | numerator / denominator | |
| Filed ratio | 28.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +20.50 pp | $60.8M | capital that could be lost first |
Total risk-based capital ratio 29.63% +19.63 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 | $87.9M | 87,929 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $296.7M | 296,735 | RCOAA223 |
| Recomputed ratio | 29.63% | numerator / denominator | |
| Filed ratio | 29.63% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +19.63 pp | $58.3M | capital that could be lost first |
Tier 1 leverage ratio 15.38% +10.38 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 | $84.6M | 84,566 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $550.0M | 549,951 | RCOAA224 |
| Recomputed ratio | 15.38% | numerator / denominator | |
| Filed ratio | 15.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.38 pp | $57.1M | 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 | 15,565 | 15,565 | 15,565 | 15,565 | 15,565 | 15,565 | RCOAP742 |
| Retained earnings | 71,058 | 70,609 | 68,483 | 67,485 | 66,366 | 66,716 | RCOAKW00 |
| Accumulated other comprehensive income | (11,500) | (12,197) | (11,034) | (11,602) | (16,997) | (19,735) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,123 | 73,977 | 73,014 | 71,448 | 64,934 | 62,546 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,443 | 10,140 | 8,977 | 9,545 | 14,940 | 17,678 | P859 - P840 |
| Common equity Tier 1 capital | 84,566 | 84,117 | 81,991 | 80,993 | 79,874 | 80,224 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 84,566 | 84,117 | 81,991 | 80,993 | 79,874 | 80,224 | RCOA8274 |
| Tier 2 capital | 3,363 | 3,291 | 3,355 | 3,292 | 3,216 | 3,141 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,363 | 3,291 | 3,355 | 3,292 | 3,216 | 3,141 | RCOA5310 |
| Total capital | 87,929 | 87,408 | 85,346 | 84,285 | 83,090 | 83,365 | RCOA3792 |
| Total risk-weighted assets | 296,735 | 291,484 | 296,157 | 285,149 | 283,167 | 277,773 | RCOAA223 |
| Average total assets for the leverage ratio | 549,951 | 541,245 | 539,918 | 546,507 | 557,212 | 556,392 | 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 | $31.9M | $684K | 2.14% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $298.2M | $60.2M | 20.19% | 20.28% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $28.6M | $28.6M | 100.00% | 9.63% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2K | $2K | 100.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $183.1M | $183.1M | 100.00% | 61.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.5M | $15.5M | 100.00% | 5.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.6M | $8.6M | 100.00% | 2.91% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $296.7M | ties to item 31 ($296.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $296.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $296.7M | 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 | 28.50% | 28.50% | 29.63% | 15.38% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 28.86% | 28.86% | 29.99% | 15.54% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 27.68% | 27.68% | 28.82% | 15.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 28.40% | 28.40% | 29.56% | 14.82% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 28.21% | 28.21% | 29.34% | 14.33% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 28.88% | 28.88% | 30.01% | 14.42% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 28.53% | 28.53% | 29.64% | 14.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 28.28% | 28.28% | 29.41% | 14.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 28.52% | 28.52% | 29.67% | 14.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 28.64% | 28.64% | 29.80% | 14.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 27.13% | 27.13% | 28.26% | 14.18% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 28.58% | 28.58% | 29.77% | 14.34% | 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 & Trust (this bank) | Risk-based | 28.50% | 28.50% | 29.63% | 15.38% | |
| Austin County State Bank | $543.0M | CBLR | NA | NA | NA | 9.55% |
| Eaton Community Bank | $543.5M | CBLR | NA | NA | NA | 12.89% |
| Bank of Texas | $543.6M | Risk-based | 15.09% | 15.09% | 16.33% | 13.01% |
| Merchants & Farmers Bank & Trust Company | $541.4M | CBLR | NA | NA | NA | 11.17% |
| The Friendship State Bank | $543.8M | Risk-based | 15.47% | 15.47% | 16.62% | 8.79% |
| Connection Bank | $540.9M | Risk-based | 11.54% | 11.54% | 12.71% | 9.98% |
| Labette Bank | $544.4M | CBLR | NA | NA | NA | 13.06% |
| Bank of the Flint Hills | $544.5M | Risk-based | 10.03% | 10.03% | 11.22% | 8.65% |
| Lisle Savings Bank | $544.5M | CBLR | NA | NA | NA | 26.10% |
| Rayne State Bank & Trust Company | $540.5M | Risk-based | 18.32% | 18.32% | 19.58% | 11.58% |
| Peer 25th percentile | 11.54% | 11.54% | 12.71% | 9.66% | ||
| Peer median | 15.09% | 15.09% | 16.33% | 11.38% | ||
| Peer 75th percentile | 15.47% | 15.47% | 16.62% | 12.98% | ||
| This bank's percentile | 100 | 100 | 100 | 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/248455/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.