Ford County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.43% (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: 9.43% (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 16.53% +10.03 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 | $6.5M | 6,490 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.3M | 39,254 | RCOAA223 |
| Recomputed ratio | 16.53% | numerator / denominator | |
| Filed ratio | 16.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.03 pp | $3.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.53% +8.53 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 | $6.5M | 6,490 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.3M | 39,254 | RCOAA223 |
| Recomputed ratio | 16.53% | numerator / denominator | |
| Filed ratio | 16.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.53 pp | $3.4M | capital that could be lost first |
Total risk-based capital ratio 17.43% +7.43 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 | $6.8M | 6,841 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $39.3M | 39,254 | RCOAA223 |
| Recomputed ratio | 17.43% | numerator / denominator | |
| Filed ratio | 17.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.43 pp | $2.9M | capital that could be lost first |
Tier 1 leverage ratio 11.17% +6.17 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 | $6.5M | 6,490 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $58.1M | 58,092 | RCOAA224 |
| Recomputed ratio | 11.17% | numerator / denominator | |
| Filed ratio | 11.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.17 pp | $3.6M | 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 | 235 | 235 | 235 | 235 | 235 | 235 | RCOAP742 |
| Retained earnings | 6,255 | 6,112 | 6,134 | 6,027 | 5,948 | 5,850 | RCOAKW00 |
| Accumulated other comprehensive income | (1,193) | (1,136) | (1,102) | (1,221) | (1,517) | (1,636) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,297 | 5,211 | 5,267 | 5,041 | 4,666 | 4,449 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,193 | 1,136 | 1,102 | 1,221 | 1,517 | 1,636 | P859 - P840 |
| Common equity Tier 1 capital | 6,490 | 6,347 | 6,369 | 6,262 | 6,183 | 6,085 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,490 | 6,347 | 6,369 | 6,262 | 6,183 | 6,085 | RCOA8274 |
| Tier 2 capital | 351 | 346 | NA | NA | 300 | 311 | RCOA5311 |
| Allowance includable in Tier 2 capital | 351 | 346 | NA | NA | 300 | 311 | RCOA5310 |
| Total capital | 6,841 | 6,693 | NA | NA | 6,483 | 6,396 | RCOA3792 |
| Total risk-weighted assets | 39,254 | 37,817 | NA | NA | 39,416 | 37,118 | RCOAA223 |
| Average total assets for the leverage ratio | 58,092 | 58,779 | 60,633 | 60,172 | 60,535 | 58,318 | 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 | $1.0M | $208K | 20.00% | 0.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $23.3M | $4.3M | 18.30% | 10.86% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.0M | $410K | 20.00% | 1.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $641K | $346K | 53.90% | 0.88% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $135K | $202K | 150.00% | 0.52% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $29.8M | $29.8M | 100.00% | 75.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.4M | $3.4M | 100.00% | 8.67% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $405K | $405K | 100.00% | 1.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $249K | NA | 0.63% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $39.0M | does not tie to item 31 ($39.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $39.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $39.3M | 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 | 16.53% | 16.53% | 17.43% | 11.17% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 16.78% | 16.78% | 17.70% | 10.80% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 10.50% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 10.41% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.69% | 15.69% | 16.45% | 10.21% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 16.39% | 16.39% | 17.23% | 10.43% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.03% | 16.03% | 16.85% | 10.42% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 17.17% | 17.17% | 18.07% | 10.58% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.99% | 16.99% | 17.90% | 11.18% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 18.86% | 18.86% | 19.88% | 11.50% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 18.88% | 18.88% | 19.85% | 11.40% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.86% | 18.86% | 19.83% | 11.60% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Ford County State Bank (this bank) | Risk-based | 16.53% | 16.53% | 17.43% | 11.17% | |
| Bank of Clarks | $58.5M | CBLR | NA | NA | NA | 9.79% |
| Grant County Bank | $58.4M | CBLR | NA | NA | NA | 15.59% |
| Blue Grass Federal Savings and Loan Association | $58.5M | Risk-based | 25.63% | 25.63% | 26.87% | 15.91% |
| Generations Bank | $58.3M | CBLR | NA | NA | NA | 10.58% |
| First State Bank | $58.2M | CBLR | NA | NA | NA | 10.64% |
| First Bank and Trust Company | $58.2M | CBLR | NA | NA | NA | 16.68% |
| First Financial Bank in Winnebago | $58.1M | Risk-based | 19.40% | 19.40% | 20.28% | 13.81% |
| Producer Bank of Texas | $58.7M | CBLR | NA | NA | NA | 18.61% |
| Pinnacle Bank, Inc | $57.9M | CBLR | NA | NA | NA | 15.67% |
| Peer 25th percentile | 20.96% | 20.96% | 21.93% | 10.64% | ||
| Peer median | 22.51% | 22.51% | 23.58% | 15.59% | ||
| Peer 75th percentile | 24.07% | 24.07% | 25.23% | 15.91% | ||
| This bank's percentile | 0 | 0 | 0 | 33 |
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/540850/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.