FSNB, N.A.: 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 17.51% +8.51 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 | $83.4M | 83,396 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $476.3M | 476,274 | RCOAA224 |
| Recomputed ratio | 17.51% | numerator / denominator | |
| Filed ratio | 17.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +8.51 pp | $40.5M | 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 | 4,113 | 4,113 | 4,113 | 4,113 | 4,113 | 4,113 | RCOAP742 |
| Retained earnings | 79,284 | 77,110 | 76,556 | 75,879 | 72,885 | 71,153 | RCOAKW00 |
| Accumulated other comprehensive income | (344) | (2,385) | (1,207) | (2,481) | (5,683) | (4,769) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 83,053 | 78,838 | 79,462 | 77,511 | 71,315 | 70,497 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 343 | 2,385 | 1,207 | 2,481 | 5,683 | 4,769 | P859 - P840 |
| Common equity Tier 1 capital | 83,396 | 81,223 | 80,669 | 79,992 | 76,998 | 75,266 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 83,396 | 81,223 | 80,669 | 79,992 | 76,998 | 75,266 | 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 | 476,274 | 475,010 | 465,601 | 466,977 | 465,702 | 464,681 | 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 | 17.51% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 17.10% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 17.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 17.13% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 16.53% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 16.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 16.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 16.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 15.97% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 15.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 15.54% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 15.13% | 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 |
|---|---|---|---|---|---|---|
| FSNB, N.A. (this bank) | CBLR | NA | NA | NA | 17.51% | |
| Seamens Bank | $478.5M | CBLR | NA | NA | NA | 12.57% |
| First State Bank | $478.1M | Risk-based | 13.39% | 13.39% | 14.64% | 9.48% |
| First National Bank | $477.8M | Risk-based | 20.47% | 22.81% | 24.12% | 18.41% |
| Ameristate Bank | $477.7M | CBLR | NA | NA | NA | 9.55% |
| Hoyne Savings Bank | $479.9M | CBLR | NA | NA | NA | 27.26% |
| FNB Community Bank | $480.2M | Risk-based | 16.09% | 16.09% | 17.35% | 10.54% |
| Iowa State Bank | $480.5M | CBLR | NA | NA | NA | 15.92% |
| Mechanics & Farmers Bank | $476.0M | Risk-based | 24.72% | 24.72% | 25.97% | 15.10% |
| Home State Bank | $480.7M | Risk-based | 10.04% | 10.04% | 11.31% | 8.91% |
| Citizens Bank and Trust Company | $480.8M | Risk-based | 13.97% | 13.97% | 14.94% | 11.93% |
| Peer 25th percentile | 13.53% | 13.53% | 14.72% | 9.79% | ||
| Peer median | 15.03% | 15.03% | 16.15% | 12.25% | ||
| Peer 75th percentile | 19.37% | 21.13% | 22.42% | 15.72% | ||
| This bank's percentile | NA | NA | NA | 80 |
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/125154/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.