Iowa State Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.97% (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: 3.97% (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 10.90% +4.40 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 | $27.7M | 27,685 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $254.0M | 253,968 | RCOAA223 |
| Recomputed ratio | 10.90% | numerator / denominator | |
| Filed ratio | 10.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.40 pp | $11.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.90% +2.90 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 | $27.7M | 27,685 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $254.0M | 253,968 | RCOAA223 |
| Recomputed ratio | 10.90% | numerator / denominator | |
| Filed ratio | 10.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.90 pp | $7.4M | capital that could be lost first |
Total risk-based capital ratio 11.97% +1.97 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 | $30.4M | 30,398 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $254.0M | 253,968 | RCOAA223 |
| Recomputed ratio | 11.97% | numerator / denominator | |
| Filed ratio | 11.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.97 pp | $5.0M | capital that could be lost first |
Tier 1 leverage ratio 8.01% +3.01 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 | $27.7M | 27,685 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $345.6M | 345,558 | RCOAA224 |
| Recomputed ratio | 8.01% | numerator / denominator | |
| Filed ratio | 8.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.01 pp | $10.4M | 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 | 10,768 | 10,769 | 10,769 | 10,769 | 9,269 | 8,419 | RCOAP742 |
| Retained earnings | 16,917 | 16,119 | 15,544 | 14,781 | 14,179 | 13,759 | RCOAKW00 |
| Accumulated other comprehensive income | (128) | (369) | 150 | 70 | (323) | (292) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,557 | 26,519 | 26,463 | 25,620 | 23,125 | 21,886 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 128 | 369 | (150) | (70) | 323 | 292 | P859 - P840 |
| Common equity Tier 1 capital | 27,685 | 26,888 | 26,313 | 25,550 | 23,448 | 22,178 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,685 | 26,888 | 26,313 | 25,550 | 23,448 | 22,178 | RCOA8274 |
| Tier 2 capital | 2,713 | 2,617 | 2,447 | 2,165 | 2,130 | 2,102 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,713 | 2,617 | 2,447 | 2,165 | 2,130 | 2,102 | RCOA5310 |
| Total capital | 30,398 | 29,505 | 28,760 | 27,715 | 25,578 | 24,280 | RCOA3792 |
| Total risk-weighted assets | 253,968 | 249,022 | 239,166 | 230,865 | 219,493 | 211,464 | RCOAA223 |
| Average total assets for the leverage ratio | 345,558 | 328,351 | 327,367 | 309,582 | 293,229 | 272,523 | 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 | $24.0M | $835K | 3.48% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $65.2M | $6.4M | 9.84% | 2.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $54.9M | $29.1M | 52.95% | 11.46% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $241K | $362K | 150.00% | 0.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $198.2M | $197.7M | 99.77% | 77.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.6M | $9.8M | 84.21% | 3.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.5M | $7.5M | 100.00% | 2.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.2M | 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 | $251.8M | ties to item 31 ($251.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $254.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $254.0M | 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 | 10.90% | 10.90% | 11.97% | 8.01% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.80% | 10.80% | 11.85% | 8.19% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.00% | 11.00% | 12.03% | 8.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.07% | 11.07% | 12.00% | 8.25% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.68% | 10.68% | 11.65% | 8.00% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.49% | 10.49% | 11.48% | 8.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.55% | 10.55% | 11.52% | 8.16% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.81% | 10.81% | 11.79% | 8.18% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.69% | 10.69% | 11.64% | 8.00% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.75% | 10.75% | 11.70% | 8.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.01% | 11.01% | 11.94% | 8.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.11% | 11.11% | 12.03% | 8.67% | 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 and Trust Company (this bank) | Risk-based | 10.90% | 10.90% | 11.97% | 8.01% | |
| The Business Bank | $352.2M | Risk-based | 14.74% | 14.74% | 15.70% | 12.40% |
| Sterling Bank | $352.4M | Risk-based | 13.52% | 13.52% | 14.52% | 9.37% |
| 1st Trust Bank, Inc. | $351.7M | CBLR | NA | NA | NA | 9.65% |
| Citizens Community Bank | $352.6M | CBLR | NA | NA | NA | 14.58% |
| Glenwood State Bank | $352.9M | CBLR | NA | NA | NA | 12.45% |
| Kirkwood Bank and Trust Company | $351.3M | CBLR | NA | NA | NA | 9.91% |
| Mutual Savings Bank | $352.9M | Risk-based | 13.05% | 13.05% | 14.27% | 10.22% |
| Sherburne Bank | $351.1M | Risk-based | 10.24% | 10.24% | 11.49% | 9.46% |
| Today's Bank | $351.0M | Risk-based | 13.81% | 13.81% | 15.06% | 9.54% |
| Granite Bank | $353.2M | Risk-based | 9.91% | 9.91% | 10.62% | 8.53% |
| Peer 25th percentile | 10.95% | 10.95% | 12.19% | 9.48% | ||
| Peer median | 13.29% | 13.29% | 14.39% | 9.78% | ||
| Peer 75th percentile | 13.74% | 13.74% | 14.92% | 11.86% | ||
| This bank's percentile | 33 | 33 | 33 | 0 |
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/651541/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.