Iowa State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.05% (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: 9.05% (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 15.83% +9.33 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 | $54.0M | 53,955 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.8M | 340,783 | RCOAA223 |
| Recomputed ratio | 15.83% | numerator / denominator | |
| Filed ratio | 15.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.33 pp | $31.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.83% +7.83 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 | $54.0M | 53,955 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.8M | 340,783 | RCOAA223 |
| Recomputed ratio | 15.83% | numerator / denominator | |
| Filed ratio | 15.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.83 pp | $26.7M | capital that could be lost first |
Total risk-based capital ratio 17.05% +7.05 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 | $58.1M | 58,095 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $340.8M | 340,783 | RCOAA223 |
| Recomputed ratio | 17.05% | numerator / denominator | |
| Filed ratio | 17.05% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.05 pp | $24.0M | capital that could be lost first |
Tier 1 leverage ratio 11.17% +6.17 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 | $54.0M | 53,955 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $482.9M | 482,872 | RCOAA224 |
| Recomputed ratio | 11.17% | numerator / denominator | |
| Filed ratio | 11.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.17 pp | $29.8M | 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 | 14,206 | 14,206 | 14,206 | 14,206 | 14,206 | 14,206 | RCOAP742 |
| Retained earnings | 42,845 | 42,094 | 41,674 | 41,321 | 40,768 | 40,299 | RCOAKW00 |
| Accumulated other comprehensive income | (14,192) | (14,897) | (13,784) | (14,964) | (17,303) | (17,657) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 42,859 | 41,403 | 42,096 | 40,563 | 37,671 | 36,848 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,096 | 11,801 | 10,688 | 11,868 | 14,207 | 14,561 | P859 - P840 |
| Common equity Tier 1 capital | 53,955 | 53,204 | 52,784 | 52,431 | 51,878 | 51,409 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 53,955 | 53,204 | 52,784 | 52,431 | 51,878 | 51,409 | RCOA8274 |
| Tier 2 capital | 4,140 | 4,125 | 4,122 | 4,122 | 4,118 | 3,985 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,140 | 4,125 | 4,122 | 4,122 | 4,118 | 3,985 | RCOA5310 |
| Total capital | 58,095 | 57,329 | 56,906 | 56,553 | 55,996 | 55,394 | RCOA3792 |
| Total risk-weighted assets | 340,783 | 339,004 | 335,638 | 339,906 | 333,847 | 326,961 | RCOAA223 |
| Average total assets for the leverage ratio | 482,872 | 481,834 | 478,960 | 478,803 | 474,416 | 475,579 | 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 | $18.0M | $1.2M | 6.71% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $136.1M | $35.4M | 26.04% | 10.40% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $18.1M | $1.0M | 5.57% | 0.30% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $45.5M | $24.0M | 52.75% | 7.04% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $443K | $664K | 150.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $258.1M | $244.5M | 94.73% | 71.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.3M | $24.9M | 91.29% | 7.31% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.4M | $3.4M | 100.00% | 1.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Unsettled transactions | $1.1M | $545K | 50.00% | 0.16% | RC-R Part II, item 22 |
| Market risk and other approaches | NA | $5.1M | NA | 1.50% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $335.7M | ties to item 31 ($335.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $340.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $340.8M | 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 | 15.83% | 15.83% | 17.05% | 11.17% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.69% | 15.69% | 16.91% | 11.04% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.73% | 15.73% | 16.95% | 11.02% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.43% | 15.43% | 16.64% | 10.95% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.54% | 15.54% | 16.77% | 10.94% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.72% | 15.72% | 16.94% | 10.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.59% | 15.59% | 16.80% | 10.61% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.24% | 15.24% | 16.43% | 10.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.35% | 15.35% | 16.56% | 10.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.49% | 15.49% | 16.72% | 10.38% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.49% | 15.49% | 16.72% | 10.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.22% | 16.22% | 17.47% | 10.69% | 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 |
|---|---|---|---|---|---|---|
| Iowa State Bank (this bank) | Risk-based | 15.83% | 15.83% | 17.05% | 11.17% | |
| The Neffs National Bank | $470.8M | CBLR | NA | NA | NA | 16.82% |
| Citizens National Bank of Cheboygan | $471.0M | Risk-based | 14.29% | 14.29% | 15.45% | 8.49% |
| Bank of Western Oklahoma | $469.7M | Risk-based | 10.34% | 10.34% | 11.20% | 8.06% |
| Northview Bank | $469.7M | CBLR | NA | NA | NA | 10.75% |
| The Farmers Bank and Savings Company | $472.0M | CBLR | NA | NA | NA | 9.25% |
| Solutions North Bank | $469.5M | Risk-based | 14.28% | 14.28% | 15.54% | 10.90% |
| Lake-Osceola State Bank | $469.4M | Risk-based | 20.06% | 20.06% | 21.16% | 12.53% |
| First National Bank in Olney | $469.3M | CBLR | NA | NA | NA | 10.83% |
| First Northeast Bank of Nebraska | $472.6M | CBLR | NA | NA | NA | 13.51% |
| American National Bank of Minnesota | $473.2M | Risk-based | 14.32% | 14.32% | 15.58% | 10.85% |
| Peer 25th percentile | 14.28% | 14.28% | 15.45% | 9.62% | ||
| Peer median | 14.29% | 14.29% | 15.54% | 10.84% | ||
| Peer 75th percentile | 14.32% | 14.32% | 15.58% | 12.12% | ||
| This bank's percentile | 80 | 80 | 80 | 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/734248/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.