Garden Plain State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.63% (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: 18.63% (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 25.80% +19.30 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 | $28.9M | 28,902 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $112.0M | 112,036 | RCOAA223 |
| Recomputed ratio | 25.80% | numerator / denominator | |
| Filed ratio | 25.80% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.30 pp | $21.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.80% +17.80 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 | $28.9M | 28,902 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $112.0M | 112,036 | RCOAA223 |
| Recomputed ratio | 25.80% | numerator / denominator | |
| Filed ratio | 25.80% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.80 pp | $19.9M | capital that could be lost first |
Total risk-based capital ratio 26.63% +16.63 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 | $29.8M | 29,839 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $112.0M | 112,036 | RCOAA223 |
| Recomputed ratio | 26.63% | numerator / denominator | |
| Filed ratio | 26.63% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.63 pp | $18.6M | capital that could be lost first |
Tier 1 leverage ratio 15.24% +10.24 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 | $28.9M | 28,902 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $189.6M | 189,594 | RCOAA224 |
| Recomputed ratio | 15.24% | numerator / denominator | |
| Filed ratio | 15.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.24 pp | $19.4M | 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 | 1,920 | 1,920 | 1,920 | 1,920 | 1,920 | 1,920 | RCOAP742 |
| Retained earnings | 27,191 | 26,212 | 25,687 | 24,999 | 24,233 | 23,486 | RCOAKW00 |
| Accumulated other comprehensive income | (1,126) | (1,355) | (747) | (1,078) | (1,705) | (2,148) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,985 | 26,777 | 26,860 | 25,841 | 24,448 | 23,258 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 917 | 1,146 | 538 | 869 | 1,496 | 1,939 | P859 - P840 |
| Common equity Tier 1 capital | 28,902 | 27,923 | 27,398 | 26,710 | 25,944 | 25,197 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,902 | 27,923 | 27,398 | 26,710 | 25,944 | 25,197 | RCOA8274 |
| Tier 2 capital | 937 | 891 | 883 | 860 | 825 | 787 | RCOA5311 |
| Allowance includable in Tier 2 capital | 937 | 891 | 883 | 860 | 825 | 787 | RCOA5310 |
| Total capital | 29,839 | 28,814 | 28,281 | 27,570 | 26,769 | 25,984 | RCOA3792 |
| Total risk-weighted assets | 112,036 | 126,495 | 113,999 | 111,347 | 105,025 | 102,700 | RCOAA223 |
| Average total assets for the leverage ratio | 189,594 | 186,741 | 176,851 | 176,640 | 162,987 | 162,694 | 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 | $28.1M | $741K | 2.64% | 0.66% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $79.7M | $19.0M | 23.82% | 16.94% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $17.8M | $3.6M | 20.00% | 3.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $23.6M | $15.8M | 66.83% | 14.11% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $542K | $542K | 100.00% | 0.48% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $33.3M | $32.8M | 98.54% | 29.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.3M | $7.0M | 67.71% | 6.22% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.0M | $3.9M | 97.97% | 3.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $28.8M | NA | 25.67% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $83.3M | ties to item 31 ($83.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $112.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $112.0M | 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 | 25.80% | 25.80% | 26.63% | 15.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.07% | 22.07% | 22.78% | 14.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.03% | 24.03% | 24.81% | 15.49% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.99% | 23.99% | 24.76% | 15.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.70% | 24.70% | 25.49% | 15.92% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.53% | 24.53% | 25.30% | 15.49% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.34% | 24.34% | 25.15% | 16.07% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.10% | 24.10% | 24.92% | 15.78% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 24.21% | 24.21% | 25.06% | 15.64% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.76% | 23.76% | 24.62% | 15.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.55% | 23.55% | 24.42% | 15.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.55% | 23.55% | 24.44% | 15.14% | 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 |
|---|---|---|---|---|---|---|
| Garden Plain State Bank (this bank) | Risk-based | 25.80% | 25.80% | 26.63% | 15.24% | |
| The First National Bank and Trust Company of Miami | $191.4M | CBLR | NA | NA | NA | 13.42% |
| Farmers Trust and Savings Bank | $191.6M | CBLR | NA | NA | NA | 23.08% |
| U.S. Bank Trust N.A. SD | $191.7M | Risk-based | 483.07% | 483.07% | 483.07% | 100.58% |
| CBL State Savings Bank | $191.3M | CBLR | NA | NA | NA | 15.93% |
| Independence Bank | $191.2M | CBLR | NA | NA | NA | 14.46% |
| Bristol Morgan Bank | $191.2M | Risk-based | 13.78% | 13.78% | 15.03% | 10.25% |
| Pioneer Community Bank, Inc. | $191.1M | CBLR | NA | NA | NA | 13.58% |
| Bankpacific, Ltd. | $191.9M | Risk-based | 26.81% | 26.81% | 27.94% | 11.91% |
| United Pacific Bank | $191.0M | CBLR | NA | NA | NA | 17.39% |
| The Haverford Trust Company | $191.0M | CBLR | NA | NA | NA | 22.49% |
| Peer 25th percentile | 20.30% | 20.30% | 21.48% | 13.46% | ||
| Peer median | 26.81% | 26.81% | 27.94% | 15.20% | ||
| Peer 75th percentile | 254.94% | 254.94% | 255.51% | 21.21% | ||
| This bank's percentile | 33 | 33 | 33 | 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/987651/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.