Guthrie County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.72% (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: 9.72% (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 16.71% +10.21 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 | $34.5M | 34,512 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.5M | 206,519 | RCOAA223 |
| Recomputed ratio | 16.71% | numerator / denominator | |
| Filed ratio | 16.71% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.21 pp | $21.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.71% +8.71 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 | $34.5M | 34,512 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.5M | 206,519 | RCOAA223 |
| Recomputed ratio | 16.71% | numerator / denominator | |
| Filed ratio | 16.71% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.71 pp | $18.0M | capital that could be lost first |
Total risk-based capital ratio 17.72% +7.72 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 | $36.6M | 36,604 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.5M | 206,519 | RCOAA223 |
| Recomputed ratio | 17.72% | numerator / denominator | |
| Filed ratio | 17.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.72 pp | $16.0M | capital that could be lost first |
Tier 1 leverage ratio 12.33% +7.33 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 | $34.5M | 34,512 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $280.0M | 279,958 | RCOAA224 |
| Recomputed ratio | 12.33% | numerator / denominator | |
| Filed ratio | 12.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.33 pp | $20.5M | 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 | 16,291 | 16,291 | 16,291 | 16,291 | 16,291 | 16,291 | RCOAP742 |
| Retained earnings | 18,221 | 18,106 | 17,754 | 17,432 | 16,828 | 16,413 | RCOAKW00 |
| Accumulated other comprehensive income | (6,777) | (8,199) | (7,245) | (8,300) | (10,225) | (9,713) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,735 | 26,198 | 26,800 | 25,423 | 22,894 | 22,991 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,777 | 8,199 | 7,245 | 8,300 | 10,225 | 9,713 | P859 - P840 |
| Common equity Tier 1 capital | 34,512 | 34,397 | 34,045 | 33,723 | 33,119 | 32,704 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,512 | 34,397 | 34,045 | 33,723 | 33,119 | 32,704 | RCOA8274 |
| Tier 2 capital | 2,092 | 2,052 | 2,059 | 1,977 | 1,878 | 1,814 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,092 | 2,052 | 2,059 | 1,977 | 1,878 | 1,814 | RCOA5310 |
| Total capital | 36,604 | 36,449 | 36,104 | 35,700 | 34,997 | 34,518 | RCOA3792 |
| Total risk-weighted assets | 206,519 | 197,630 | 200,743 | 196,726 | 191,479 | 187,502 | RCOAA223 |
| Average total assets for the leverage ratio | 279,958 | 275,848 | 282,181 | 277,777 | 271,503 | 273,030 | 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 | $6.8M | $1.0M | 14.77% | 0.49% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.9M | $32.2M | 38.87% | 15.60% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.5M | $5.6M | 53.13% | 2.70% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $38.2M | $20.1M | 52.56% | 9.72% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $103K | $154K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $121.0M | $116.4M | 96.23% | 56.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.4M | $10.7M | 85.74% | 5.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.3M | $12.3M | 100.00% | 5.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8.1M | NA | 3.94% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $198.4M | does not tie to item 31 ($199.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $206.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $206.5M | 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 | 16.71% | 16.71% | 17.72% | 12.33% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.40% | 17.40% | 18.44% | 12.47% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.96% | 16.96% | 17.99% | 12.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.14% | 17.14% | 18.15% | 12.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.30% | 17.30% | 18.28% | 12.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.44% | 17.44% | 18.41% | 11.98% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.39% | 17.39% | 18.36% | 11.75% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.49% | 17.49% | 18.46% | 11.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.39% | 18.39% | 19.34% | 12.17% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.11% | 18.11% | 19.03% | 12.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.51% | 18.51% | 19.43% | 12.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.88% | 17.88% | 18.76% | 12.51% | 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 |
|---|---|---|---|---|---|---|
| Guthrie County State Bank (this bank) | Risk-based | 16.71% | 16.71% | 17.72% | 12.33% | |
| Town and Country Bank Midwest | $279.3M | CBLR | NA | NA | NA | 14.89% |
| The Farmers State Bank of Waupaca | $279.5M | CBLR | NA | NA | NA | 11.57% |
| Security State Bank | $279.5M | CBLR | NA | NA | NA | 10.73% |
| Primebank of Texas | $279.7M | CBLR | NA | NA | NA | 11.66% |
| First Federal Savings & Loan Association of Valdosta | $278.5M | CBLR | NA | NA | NA | 12.26% |
| Southerntrust Bank | $278.5M | CBLR | NA | NA | NA | 10.23% |
| First National Bank of Pasco | $280.0M | CBLR | NA | NA | NA | 10.23% |
| First Bank of Ohio | $278.4M | CBLR | NA | NA | NA | 35.51% |
| Bank of the Federated States of Micronesia | $278.4M | Risk-based | 47.46% | 47.46% | 48.73% | 12.47% |
| Peer 25th percentile | NA | NA | NA | 10.73% | ||
| Peer median | 47.46% | 47.46% | 48.73% | 11.66% | ||
| Peer 75th percentile | NA | NA | NA | 12.47% | ||
| This bank's percentile | NA | NA | NA | 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/969844/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.