Guthrie County State Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
The standout move of Q2 2026 was in Accumulated other comprehensive income: 17.3% higher than in Q1 2026, at -$6.8M. Within Iowa, Guthrie County State Bank is 25th of 114 on CET1 ratio, 16.71% as of Q2 2026, above the middle of the field. Guthrie County State Bank reported 16.71% on CET1 ratio for Q2 2026, 1.64 points above the 15.07% median for banks in the $100M-1B asset tier.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 16.71% |
| Tier 1 risk-based capital ratio | 16.71% |
| Total risk-based capital ratio | 17.72% |
| Tier 1 leverage ratio | 12.33% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $34.5M |
| Tier 1 capital | $34.5M |
| Total risk-based capital | $36.6M |
| Total equity capital | $27.7M |
| Risk-weighted assets | $206.5M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 9.93% |
| Tangible equity to tangible assets | 9.93% |
| Equity capital to average assets | 9.91% |
| Internal capital growth rate | 1.76% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $200K |
| Common stock surplus | $16.1M |
| Retained earnings | $18.2M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$6.8M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 17.88% | 17.88% | 18.76% | 12.51% | $175.6M |
| Q4 2023 | 18.51% | 18.51% | 19.43% | 12.62% | $171.9M |
| Q1 2024 | 18.11% | 18.11% | 19.03% | 12.26% | $176.6M |
| Q2 2024 | 18.39% | 18.39% | 19.34% | 12.17% | $173.4M |
| Q3 2024 | 17.49% | 17.49% | 18.46% | 11.91% | $183.6M |
| Q4 2024 | 17.39% | 17.39% | 18.36% | 11.75% | $186.5M |
| Q1 2025 | 17.44% | 17.44% | 18.41% | 11.98% | $187.5M |
| Q2 2025 | 17.30% | 17.30% | 18.28% | 12.20% | $191.5M |
| Q3 2025 | 17.14% | 17.14% | 18.15% | 12.14% | $196.7M |
| Q4 2025 | 16.96% | 16.96% | 17.99% | 12.06% | $200.7M |
| Q1 2026 | 17.40% | 17.40% | 18.44% | 12.47% | $197.6M |
| Q2 2026 | 16.71% | 16.71% | 17.72% | 12.33% | $206.5M |
Guthrie County State Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Guthrie County State Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Guthrie County State Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 226) · FFIEC NIC profile (RSSD 969844)