Flanagan State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.60% (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: 5.60% (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 12.80% +6.30 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 | $28.6M | 28,574 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $223.3M | 223,276 | RCOAA223 |
| Recomputed ratio | 12.80% | numerator / denominator | |
| Filed ratio | 12.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.30 pp | $14.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.80% +4.80 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 | $28.6M | 28,574 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $223.3M | 223,276 | RCOAA223 |
| Recomputed ratio | 12.80% | numerator / denominator | |
| Filed ratio | 12.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.80 pp | $10.7M | capital that could be lost first |
Total risk-based capital ratio 13.60% +3.60 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 | $30.4M | 30,376 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $223.3M | 223,276 | RCOAA223 |
| Recomputed ratio | 13.60% | numerator / denominator | |
| Filed ratio | 13.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.60 pp | $8.0M | capital that could be lost first |
Tier 1 leverage ratio 9.59% +4.59 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 | $28.6M | 28,574 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $297.9M | 297,890 | RCOAA224 |
| Recomputed ratio | 9.59% | numerator / denominator | |
| Filed ratio | 9.59% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.59 pp | $13.7M | 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 | 2,400 | 2,400 | 2,400 | 2,400 | 2,400 | 2,400 | RCOAP742 |
| Retained earnings | 26,415 | 26,266 | 26,195 | 25,649 | 25,361 | 24,857 | RCOAKW00 |
| Accumulated other comprehensive income | (8,745) | (8,393) | (8,653) | (9,018) | (11,815) | (12,306) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,070 | 20,273 | 19,942 | 19,031 | 15,946 | 14,951 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,504 | 8,128 | 8,364 | 8,704 | 11,477 | 11,944 | P859 - P840 |
| Common equity Tier 1 capital | 28,574 | 28,401 | 28,306 | 27,735 | 27,423 | 26,895 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,574 | 28,401 | 28,306 | 27,735 | 27,423 | 26,895 | RCOA8274 |
| Tier 2 capital | 1,802 | 1,734 | 1,772 | 1,712 | 1,624 | 1,577 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,802 | 1,734 | 1,772 | 1,712 | 1,624 | 1,577 | RCOA5310 |
| Total capital | 30,376 | 30,135 | 30,078 | 29,447 | 29,047 | 28,472 | RCOA3792 |
| Total risk-weighted assets | 223,276 | 214,803 | 237,516 | 229,661 | 222,284 | 208,500 | RCOAA223 |
| Average total assets for the leverage ratio | 297,890 | 320,674 | 322,299 | 320,863 | 314,382 | 313,348 | 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 | $5.6M | $686K | 12.26% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $101.9M | $19.7M | 19.30% | 8.81% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.4M | $475K | 20.00% | 0.21% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $66.7M | $34.1M | 51.08% | 15.27% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $207K | $310K | 150.00% | 0.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $116.6M | $113.3M | 97.15% | 50.75% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.0M | $19.2M | 119.97% | 8.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $97.1M | $33.6M | 34.58% | 15.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.9M | NA | 0.87% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $221.3M | ties to item 31 ($221.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $223.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $223.3M | 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 | 12.80% | 12.80% | 13.60% | 9.59% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.22% | 13.22% | 14.03% | 8.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.92% | 11.92% | 12.66% | 8.78% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.08% | 12.08% | 12.82% | 8.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.34% | 12.34% | 13.07% | 8.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.90% | 12.90% | 13.66% | 8.58% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 8.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 8.66% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.00% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 8.94% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 8.99% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.17% | 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 |
|---|---|---|---|---|---|---|
| Flanagan State Bank (this bank) | Risk-based | 12.80% | 12.80% | 13.60% | 9.59% | |
| West Union Bank | $300.3M | Risk-based | 13.99% | 13.99% | 15.08% | 8.73% |
| Monterey County Bank | $300.4M | CBLR | NA | NA | NA | 8.38% |
| Peshtigo National Bank | $300.0M | Risk-based | 14.06% | 14.06% | 15.27% | 8.99% |
| Llano National Bank | $301.1M | CBLR | NA | NA | NA | 13.11% |
| Collins State Bank | $301.2M | Risk-based | 10.33% | 10.33% | 11.07% | 8.73% |
| Freedom Bank | $301.2M | CBLR | NA | NA | NA | 12.15% |
| The Citizens Bank of Winfield | $301.3M | CBLR | NA | NA | NA | 17.51% |
| The Tri-County Bank | $299.3M | CBLR | NA | NA | NA | 8.45% |
| Durden Banking Company, Incorporated | $299.2M | Risk-based | 21.55% | 21.55% | 22.80% | 16.24% |
| DLP Bank | $301.4M | CBLR | NA | NA | NA | 15.32% |
| Peer 25th percentile | 13.07% | 13.07% | 14.08% | 8.73% | ||
| Peer median | 14.02% | 14.02% | 15.17% | 10.57% | ||
| Peer 75th percentile | 15.93% | 15.93% | 17.15% | 14.77% | ||
| This bank's percentile | 25 | 25 | 25 | 50 |
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/979133/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.