Grinnell State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.23% (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: 8.23% (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 15.18% +8.68 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 | $60.8M | 60,786 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $400.4M | 400,396 | RCOAA223 |
| Recomputed ratio | 15.18% | numerator / denominator | |
| Filed ratio | 15.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.68 pp | $34.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.18% +7.18 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 | $60.8M | 60,786 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $400.4M | 400,396 | RCOAA223 |
| Recomputed ratio | 15.18% | numerator / denominator | |
| Filed ratio | 15.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.18 pp | $28.8M | capital that could be lost first |
Total risk-based capital ratio 16.23% +6.23 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 | $65.0M | 64,991 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $400.4M | 400,396 | RCOAA223 |
| Recomputed ratio | 16.23% | numerator / denominator | |
| Filed ratio | 16.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.23 pp | $25.0M | capital that could be lost first |
Tier 1 leverage ratio 11.90% +6.90 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 | $60.8M | 60,786 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $510.9M | 510,900 | RCOAA224 |
| Recomputed ratio | 11.90% | numerator / denominator | |
| Filed ratio | 11.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.90 pp | $35.2M | 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 | 2,900 | 2,900 | 2,900 | 2,900 | 2,900 | 2,900 | RCOAP742 |
| Retained earnings | 57,903 | 56,694 | 56,051 | 54,957 | 53,612 | 53,494 | RCOAKW00 |
| Accumulated other comprehensive income | (11,102) | (11,315) | (10,868) | (11,562) | (13,103) | (13,735) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 49,701 | 48,279 | 48,083 | 46,295 | 43,409 | 42,659 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,085 | 11,298 | 10,851 | 11,519 | 13,060 | 13,692 | P859 - P840 |
| Common equity Tier 1 capital | 60,786 | 59,577 | 58,934 | 57,814 | 56,469 | 56,351 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 60,786 | 59,577 | 58,934 | 57,814 | 56,469 | 56,351 | RCOA8274 |
| Tier 2 capital | 4,205 | 4,205 | 4,831 | 4,917 | 4,917 | 3,924 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,205 | 4,205 | 4,831 | 4,917 | 4,917 | 3,924 | RCOA5310 |
| Total capital | 64,991 | 63,782 | 63,765 | 62,731 | 61,386 | 60,275 | RCOA3792 |
| Total risk-weighted assets | 400,396 | 395,448 | 391,181 | 417,907 | 405,617 | 401,484 | RCOAA223 |
| Average total assets for the leverage ratio | 510,900 | 503,946 | 499,908 | 506,596 | 512,846 | 512,867 | 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 | $8.1M | $1.1M | 13.09% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $102.3M | $21.9M | 21.43% | 5.47% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.5M | $1.7M | 20.00% | 0.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $48.5M | $25.6M | 52.87% | 6.41% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.7M | $4.1M | 150.00% | 1.02% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.8M | $2.6M | 150.00% | 0.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $321.0M | $321.0M | 100.00% | 80.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.6M | $21.8M | 88.45% | 5.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $569K | $569K | 100.00% | 0.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $400.4M | ties to item 31 ($400.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $400.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $400.4M | 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 | 15.18% | 15.18% | 16.23% | 11.90% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.07% | 15.07% | 16.13% | 11.82% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.07% | 15.07% | 16.30% | 11.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.83% | 13.83% | 15.01% | 11.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.92% | 13.92% | 15.13% | 11.01% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.04% | 14.04% | 15.01% | 10.99% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.84% | 13.84% | 14.82% | 10.57% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.54% | 13.54% | 14.46% | 10.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.76% | 13.76% | 14.70% | 10.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.25% | 14.25% | 15.23% | 11.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.83% | 14.83% | 15.85% | 11.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.17% | 14.17% | 15.19% | 10.03% | 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 |
|---|---|---|---|---|---|---|
| Grinnell State Bank (this bank) | Risk-based | 15.18% | 15.18% | 16.23% | 11.90% | |
| The FNB Community Bank | $498.9M | Risk-based | 17.80% | 17.80% | 18.84% | 12.57% |
| First State Bank and Trust | $499.0M | Risk-based | 13.56% | 13.56% | 14.81% | 8.91% |
| Ohnward Bank & Trust | $499.1M | CBLR | NA | NA | NA | 12.58% |
| FirstBank of Nebraska | $498.1M | CBLR | NA | NA | NA | 11.19% |
| The Napoleon State Bank | $499.2M | CBLR | NA | NA | NA | 11.07% |
| Bank of Commerce | $497.5M | Risk-based | 13.73% | 13.73% | 14.92% | 9.19% |
| Champlain National Bank | $497.1M | CBLR | NA | NA | NA | 10.87% |
| The First National Bank of Mertzon | $500.3M | Risk-based | 76.85% | 76.85% | 78.10% | 15.75% |
| Casey State Bank | $496.7M | CBLR | NA | NA | NA | 10.99% |
| Shamrock Bank, N.A. | $501.5M | CBLR | NA | NA | NA | 10.79% |
| Peer 25th percentile | 13.69% | 13.69% | 14.89% | 10.81% | ||
| Peer median | 15.77% | 15.77% | 16.88% | 11.03% | ||
| Peer 75th percentile | 32.56% | 32.56% | 33.66% | 12.22% | ||
| This bank's percentile | 50 | 50 | 50 | 70 |
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/783246/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.