Insouth Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.24% (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: 3.24% (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 10.19% +3.69 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 | $49.8M | 49,820 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $488.8M | 488,831 | RCOAA223 |
| Recomputed ratio | 10.19% | numerator / denominator | |
| Filed ratio | 10.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.69 pp | $18.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.19% +2.19 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 | $49.8M | 49,820 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $488.8M | 488,831 | RCOAA223 |
| Recomputed ratio | 10.19% | numerator / denominator | |
| Filed ratio | 10.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.19 pp | $10.7M | capital that could be lost first |
Total risk-based capital ratio 11.24% +1.24 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 | $55.0M | 54,965 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $488.8M | 488,831 | RCOAA223 |
| Recomputed ratio | 11.24% | numerator / denominator | |
| Filed ratio | 11.24% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.24 pp | $6.1M | capital that could be lost first |
Tier 1 leverage ratio 8.48% +3.48 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 | $49.8M | 49,820 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $587.7M | 587,702 | RCOAA224 |
| Recomputed ratio | 8.48% | numerator / denominator | |
| Filed ratio | 8.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.48 pp | $20.4M | 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 | 24,095 | 24,095 | 24,095 | 24,095 | 24,095 | 24,095 | RCOAP742 |
| Retained earnings | 25,725 | 25,254 | 24,889 | 24,221 | 23,773 | 23,540 | RCOAKW00 |
| Accumulated other comprehensive income | (4,778) | (4,808) | (4,186) | (4,496) | (5,423) | (5,647) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 45,042 | 44,541 | 44,798 | 43,820 | 42,445 | 41,988 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,778 | 4,808 | 4,186 | 4,496 | 5,423 | 5,647 | P859 - P840 |
| Common equity Tier 1 capital | 49,820 | 49,349 | 48,984 | 48,316 | 47,868 | 47,635 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 49,820 | 49,349 | 48,984 | 48,316 | 47,868 | 47,635 | RCOA8274 |
| Tier 2 capital | 5,145 | 5,091 | 5,029 | 5,368 | 5,619 | 5,576 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,145 | 5,091 | 5,029 | 5,368 | 5,619 | 5,576 | RCOA5310 |
| Total capital | 54,965 | 54,440 | 54,013 | 53,684 | 53,487 | 53,211 | RCOA3792 |
| Total risk-weighted assets | 488,831 | 487,477 | 485,549 | 473,021 | 449,507 | 446,020 | RCOAA223 |
| Average total assets for the leverage ratio | 587,702 | 574,425 | 574,591 | 556,715 | 546,269 | 542,593 | 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 | $12.0M | $1.0M | 8.63% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.2M | $19.0M | 23.67% | 3.88% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $40K | $8K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $137.7M | $85.7M | 62.26% | 17.54% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $43K | $64K | 150.00% | 0.01% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.5M | $12.8M | 150.00% | 2.62% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $313.0M | $303.6M | 97.00% | 62.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $47.4M | $44.6M | 94.25% | 9.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.7M | $17.7M | 100.00% | 3.62% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.3M | NA | 0.87% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $484.6M | ties to item 31 ($484.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $488.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $488.8M | 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 | 10.19% | 10.19% | 11.24% | 8.48% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.12% | 10.12% | 11.17% | 8.59% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.09% | 10.09% | 11.12% | 8.53% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.21% | 10.21% | 11.35% | 8.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.65% | 10.65% | 11.90% | 8.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.68% | 10.68% | 11.93% | 8.78% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 8.99% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.12% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.18% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.22% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.39% | 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 |
|---|---|---|---|---|---|---|
| Insouth Bank (this bank) | Risk-based | 10.19% | 10.19% | 11.24% | 8.48% | |
| Highpoint Community Bank | $592.4M | Risk-based | 14.68% | 14.68% | 15.93% | 8.45% |
| First United Bank and Trust Company, Inc. | $591.4M | Risk-based | 14.22% | 14.22% | 15.37% | 9.53% |
| Lee Bank | $591.2M | CBLR | NA | NA | NA | 9.63% |
| Riverstone Bank | $593.4M | CBLR | NA | NA | NA | 9.74% |
| Cross Bank | $593.5M | CBLR | NA | NA | NA | 10.45% |
| MNB Bank | $594.1M | CBLR | NA | NA | NA | 11.09% |
| Crest Savings Bank | $594.2M | Risk-based | 14.45% | 14.45% | 15.32% | 8.85% |
| First National Bank of Eastern Arkansas | $589.5M | CBLR | NA | NA | NA | 10.95% |
| Citizens State Bank | $594.4M | CBLR | NA | NA | NA | 11.48% |
| The First National Bank of East Texas | $594.8M | CBLR | NA | NA | NA | 9.96% |
| Peer 25th percentile | 14.33% | 14.33% | 15.34% | 9.55% | ||
| Peer median | 14.45% | 14.45% | 15.37% | 9.85% | ||
| Peer 75th percentile | 14.56% | 14.56% | 15.65% | 10.83% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/329550/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.