Grant County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.81% (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: 10.81% (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 17.55% +11.05 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 | $46.3M | 46,323 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $264.0M | 264,008 | RCOAA223 |
| Recomputed ratio | 17.55% | numerator / denominator | |
| Filed ratio | 17.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.05 pp | $29.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.55% +9.55 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 | $46.3M | 46,323 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $264.0M | 264,008 | RCOAA223 |
| Recomputed ratio | 17.55% | numerator / denominator | |
| Filed ratio | 17.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.55 pp | $25.2M | capital that could be lost first |
Total risk-based capital ratio 18.81% +8.81 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 | $49.7M | 49,661 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $264.0M | 264,008 | RCOAA223 |
| Recomputed ratio | 18.81% | numerator / denominator | |
| Filed ratio | 18.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.81 pp | $23.3M | capital that could be lost first |
Tier 1 leverage ratio 11.73% +6.73 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 | $46.3M | 46,323 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $394.9M | 394,884 | RCOAA224 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.73 pp | $26.6M | 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 | 2,320 | 2,320 | 2,320 | 2,320 | 2,320 | 2,320 | RCOAP742 |
| Retained earnings | 44,003 | 44,104 | 41,567 | 42,718 | 44,354 | 46,211 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 46,323 | 46,424 | 43,887 | 45,038 | 46,674 | 48,531 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 46,323 | 46,424 | 43,887 | 45,038 | 46,674 | 48,531 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 46,323 | 46,424 | 43,887 | 45,038 | 46,674 | 48,531 | RCOA8274 |
| Tier 2 capital | 3,338 | 3,213 | 3,153 | 3,258 | 3,148 | 2,964 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,338 | 3,213 | 3,153 | 3,258 | 3,148 | 2,964 | RCOA5310 |
| Total capital | 49,661 | 49,637 | 47,040 | 48,296 | 49,822 | 51,495 | RCOA3792 |
| Total risk-weighted assets | 264,008 | 254,055 | 249,332 | 258,764 | 249,924 | 235,070 | RCOAA223 |
| Average total assets for the leverage ratio | 394,884 | 389,399 | 392,722 | 379,650 | 371,455 | 359,372 | 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 | $66.0M | $335K | 0.51% | 0.13% | RC-R Part II, item 1 |
| Loans: residential mortgage | $161.5M | $82.2M | 50.89% | 30.78% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.0M | $7.5M | 150.00% | 2.79% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.8M | $7.2M | 150.00% | 2.69% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $154.3M | $152.5M | 98.81% | 57.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.5M | $8.5M | 80.63% | 3.18% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.9M | $8.9M | 100.00% | 3.34% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $267.1M | ties to item 31 ($267.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $267.1M | RCONB704 |
| Less: excess allowance for credit losses | $3.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $264.0M | 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 | 17.55% | 17.55% | 18.81% | 11.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.27% | 18.27% | 19.54% | 11.92% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.60% | 17.60% | 18.87% | 11.18% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.41% | 17.41% | 18.66% | 11.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.68% | 18.68% | 19.93% | 12.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.65% | 20.65% | 21.91% | 13.50% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.94% | 19.94% | 21.20% | 12.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.01% | 20.01% | 21.28% | 13.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.94% | 18.94% | 20.20% | 13.02% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.80% | 19.80% | 21.06% | 12.94% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.44% | 18.44% | 19.70% | 12.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.39% | 19.39% | 20.65% | 13.48% | 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 |
|---|---|---|---|---|---|---|
| Grant County State Bank (this bank) | Risk-based | 17.55% | 17.55% | 18.81% | 11.73% | |
| Peoples State Bank of Hallettsville | $395.6M | CBLR | NA | NA | NA | 10.11% |
| Austin Capital Bank SSB | $395.4M | Risk-based | 39.04% | 39.04% | 40.29% | 10.22% |
| Peoples Trust Company of St. Albans | $395.4M | Risk-based | 16.41% | 16.41% | 17.67% | 11.79% |
| The Farmers State Bank of Oakley, Kansas | $396.1M | Risk-based | 13.07% | 13.07% | 13.71% | 11.61% |
| First Iowa State Bank | $396.1M | CBLR | NA | NA | NA | 10.20% |
| Ascendia Bank | $395.3M | Risk-based | 13.67% | 13.67% | 14.33% | 9.29% |
| Southern Independent Bank | $395.3M | CBLR | NA | NA | NA | 13.63% |
| First Secure Bank and Trust Co. | $396.2M | Risk-based | 13.68% | 13.68% | 14.86% | 11.49% |
| Locality Bank | $396.2M | CBLR | NA | NA | NA | 12.91% |
| Peer 25th percentile | 13.67% | 13.67% | 14.33% | 10.20% | ||
| Peer median | 13.68% | 13.68% | 14.86% | 11.49% | ||
| Peer 75th percentile | 16.41% | 16.41% | 17.67% | 11.79% | ||
| This bank's percentile | 80 | 80 | 80 | 67 |
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/933340/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.