First State Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.43% (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: 7.43% (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 14.35% +7.85 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 | $521.0M | 521,017 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.63B | 3,631,430 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.85 pp | $285.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.35% +6.35 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 | $521.0M | 521,017 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.63B | 3,631,430 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.35 pp | $230.5M | capital that could be lost first |
Total risk-based capital ratio 15.43% +5.43 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 | $560.2M | 560,172 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.63B | 3,631,430 | RCOAA223 |
| Recomputed ratio | 15.43% | numerator / denominator | |
| Filed ratio | 15.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.43 pp | $197.0M | capital that could be lost first |
Tier 1 leverage ratio 11.68% +6.68 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 | $521.0M | 521,017 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.46B | 4,459,721 | RCOAA224 |
| Recomputed ratio | 11.68% | numerator / denominator | |
| Filed ratio | 11.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.68 pp | $298.0M | 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 | 157,029 | 157,029 | 157,029 | 157,029 | 157,029 | 157,029 | RCOAP742 |
| Retained earnings | 441,537 | 420,016 | 421,037 | 402,139 | 385,497 | 376,339 | RCOAKW00 |
| Accumulated other comprehensive income | (36,431) | (35,811) | (34,719) | (38,151) | (44,322) | (48,245) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 562,135 | 541,234 | 543,347 | 521,017 | 498,204 | 485,123 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (41,118) | (41,963) | (43,200) | (39,993) | (34,050) | (30,117) | P859 - P840 |
| Common equity Tier 1 capital | 521,017 | 499,271 | 500,147 | 481,024 | 464,154 | 455,006 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 521,017 | 499,271 | 500,147 | 481,024 | 464,154 | 455,006 | RCOA8274 |
| Tier 2 capital | 39,155 | 37,612 | 35,537 | 33,165 | 32,641 | 31,814 | RCOA5311 |
| Allowance includable in Tier 2 capital | 39,155 | 37,612 | 35,537 | 33,165 | 32,641 | 31,814 | RCOA5310 |
| Total capital | 560,172 | 536,883 | 535,684 | 514,189 | 496,795 | 486,820 | RCOA3792 |
| Total risk-weighted assets | 3,631,430 | 3,624,798 | 3,565,174 | 3,521,697 | 3,374,913 | 3,363,892 | RCOAA223 |
| Average total assets for the leverage ratio | 4,459,721 | 4,360,524 | 4,238,763 | 4,152,296 | 4,084,727 | 4,059,235 | 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 | $184.3M | $5.0M | 2.72% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $594.8M | $138.1M | 23.21% | 3.80% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.4M | $887K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.14B | $632.1M | 55.58% | 17.41% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.4M | $8.1M | 150.00% | 0.22% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $30.2M | $45.3M | 150.00% | 1.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.28B | $2.28B | 99.81% | 62.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $261.8M | $251.4M | 96.04% | 6.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $248.5M | $248.5M | 100.00% | 6.84% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $27.0M | NA | 0.74% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.60B | ties to item 31 ($3.60B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.63B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.63B | 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 | 14.35% | 14.35% | 15.43% | 11.68% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.77% | 13.77% | 14.81% | 11.45% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.03% | 14.03% | 15.03% | 11.80% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.66% | 13.66% | 14.60% | 11.58% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.75% | 13.75% | 14.72% | 11.36% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.53% | 13.53% | 14.47% | 11.21% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.67% | 13.67% | 14.57% | 11.61% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.64% | 13.64% | 14.55% | 11.42% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.92% | 12.92% | 13.80% | 11.22% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.31% | 12.31% | 13.21% | 10.88% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.50% | 12.50% | 13.38% | 11.28% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.22% | 12.22% | 13.09% | 10.86% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Community Bank (this bank) | Risk-based | 14.35% | 14.35% | 15.43% | 11.68% | |
| Texas Exchange Bank | $4.49B | Risk-based | 30.06% | 30.06% | 30.82% | 12.44% |
| First Federal Bank | $4.49B | Risk-based | 20.56% | 20.56% | 21.06% | 10.83% |
| Metro City Bank | $4.47B | Risk-based | 17.14% | 17.14% | 18.04% | 11.08% |
| Arrow Bank N.A. | $4.46B | Risk-based | 12.71% | 12.71% | 13.87% | 9.33% |
| Hingham Institution for Savings | $4.56B | Risk-based | 14.69% | 14.69% | 15.54% | 11.19% |
| ChoiceOne Bank | $4.45B | Risk-based | 11.81% | 11.81% | 12.92% | 9.30% |
| International Bank of Commerce | $4.56B | Risk-based | 28.73% | 28.73% | 29.98% | 14.46% |
| Capital City Bank | $4.45B | Risk-based | 18.18% | 18.18% | 19.43% | 10.29% |
| HomeTrust Bank | $4.44B | Risk-based | 13.74% | 13.74% | 14.84% | 12.91% |
| VeraBank, N.A. | $4.58B | Risk-based | 17.27% | 17.27% | 18.50% | 11.03% |
| Peer 25th percentile | 13.98% | 13.98% | 15.01% | 10.43% | ||
| Peer median | 17.20% | 17.20% | 18.27% | 11.05% | ||
| Peer 75th percentile | 19.96% | 19.96% | 20.65% | 12.13% | ||
| This bank's percentile | 30 | 30 | 30 | 70 |
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/707354/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.