Iowa State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.80% (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: 8.80% (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 15.52% +9.02 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 | $43.2M | 43,227 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $278.5M | 278,510 | RCOAA223 |
| Recomputed ratio | 15.52% | numerator / denominator | |
| Filed ratio | 15.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.02 pp | $25.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.52% +7.52 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 | $43.2M | 43,227 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $278.5M | 278,510 | RCOAA223 |
| Recomputed ratio | 15.52% | numerator / denominator | |
| Filed ratio | 15.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.52 pp | $20.9M | capital that could be lost first |
Total risk-based capital ratio 16.80% +6.80 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 | $46.8M | 46,786 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $278.5M | 278,510 | RCOAA223 |
| Recomputed ratio | 16.80% | numerator / denominator | |
| Filed ratio | 16.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.80 pp | $18.9M | capital that could be lost first |
Tier 1 leverage ratio 11.03% +6.03 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 | $43.2M | 43,227 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $391.9M | 391,880 | RCOAA224 |
| Recomputed ratio | 11.03% | numerator / denominator | |
| Filed ratio | 11.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.03 pp | $23.6M | 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 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | 6,200 | RCOAP742 |
| Retained earnings | 37,027 | 36,402 | 34,439 | 34,992 | 33,949 | 32,116 | RCOAKW00 |
| Accumulated other comprehensive income | (194) | (309) | 222 | 344 | (303) | (711) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,033 | 42,293 | 40,861 | 41,536 | 39,846 | 37,605 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 194 | 309 | (222) | (344) | 303 | 711 | P859 - P840 |
| Common equity Tier 1 capital | 43,227 | 42,602 | 40,639 | 41,192 | 40,149 | 38,316 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 43,227 | 42,602 | 40,639 | 41,192 | 40,149 | 38,316 | RCOA8274 |
| Tier 2 capital | 3,559 | 3,629 | 3,513 | 3,544 | 3,489 | 3,453 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,559 | 3,629 | 3,513 | 3,544 | 3,489 | 3,453 | RCOA5310 |
| Total capital | 46,786 | 46,231 | 44,152 | 44,736 | 43,638 | 41,769 | RCOA3792 |
| Total risk-weighted assets | 278,510 | 284,272 | 276,655 | 278,349 | 273,551 | 270,643 | RCOAA223 |
| Average total assets for the leverage ratio | 391,880 | 381,205 | 374,331 | 369,611 | 362,066 | 362,511 | 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 | $22.8M | $103K | 0.45% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99.1M | $19.1M | 19.22% | 6.69% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $23.9M | $13.3M | 55.76% | 4.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $6.3M | $8.8M | 140.32% | 3.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $241.1M | $226.5M | 93.96% | 79.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.6M | $8.1M | 84.50% | 2.85% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $173K | $2.2M | 1250.00% | 0.76% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $5.4M | $5.4M | 100.00% | 1.91% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.40% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $283.6M | ties to item 31 ($283.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $284.7M | RCONB704 |
| Less: excess allowance for credit losses | $6.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $278.5M | 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 | 15.52% | 15.52% | 16.80% | 11.03% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.99% | 14.99% | 16.26% | 11.18% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.69% | 14.69% | 15.96% | 10.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.80% | 14.80% | 16.07% | 11.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.68% | 14.68% | 15.95% | 11.09% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.16% | 14.16% | 15.43% | 10.57% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.82% | 13.82% | 15.09% | 10.37% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.24% | 14.24% | 15.51% | 10.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.50% | 14.50% | 15.77% | 10.55% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.35% | 14.35% | 15.61% | 10.14% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.26% | 15.26% | 16.53% | 10.53% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.17% | 15.17% | 16.44% | 10.09% | 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 | 15.52% | 15.52% | 16.80% | 11.03% | |
| Unibank | $393.0M | Risk-based | 10.25% | 10.25% | 11.30% | 7.31% |
| The Community State Bank | $393.1M | CBLR | NA | NA | NA | 9.05% |
| The Exchange Bank of Alabama | $392.5M | CBLR | NA | NA | NA | 15.30% |
| Trusttexas Bank, S.S.B. | $393.6M | Risk-based | 17.51% | 17.51% | 18.54% | 7.84% |
| Great Plains State Bank | $392.0M | CBLR | NA | NA | NA | 10.81% |
| Waypoint Bank | $391.5M | Risk-based | 12.86% | 12.86% | 14.12% | 10.87% |
| Farmers State Bank | $391.5M | Risk-based | 20.19% | 20.19% | 21.38% | 14.41% |
| Balboa Thrift and Loan Association | $394.5M | CBLR | NA | NA | NA | 10.61% |
| Alliance Bank | $391.3M | CBLR | NA | NA | NA | 13.57% |
| First Exchange Bank | $391.1M | Risk-based | 12.76% | 12.76% | 14.02% | 8.96% |
| Peer 25th percentile | 12.76% | 12.76% | 14.02% | 8.98% | ||
| Peer median | 12.86% | 12.86% | 14.12% | 10.71% | ||
| Peer 75th percentile | 17.51% | 17.51% | 18.54% | 12.90% | ||
| This bank's percentile | 60 | 60 | 60 | 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/865142/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.