Johnson State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 14.72% +5.72 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $14.8M | 14,767 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $100.3M | 100,320 | RCOAA224 |
| Recomputed ratio | 14.72% | numerator / denominator | |
| Filed ratio | 14.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.72 pp | $5.7M | 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 | 700 | 700 | 700 | 700 | 700 | 700 | RCOAP742 |
| Retained earnings | 14,067 | 13,941 | 13,806 | 14,269 | 14,166 | 14,063 | RCOAKW00 |
| Accumulated other comprehensive income | (2,034) | (2,199) | (1,953) | (2,101) | (2,802) | (3,048) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,733 | 12,442 | 12,553 | 12,868 | 12,064 | 11,715 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,034 | 2,199 | 1,953 | 2,101 | 2,802 | 3,048 | P859 - P840 |
| Common equity Tier 1 capital | 14,767 | 14,641 | 14,506 | 14,969 | 14,866 | 14,763 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,767 | 14,641 | 14,506 | 14,969 | 14,866 | 14,763 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 100,320 | 97,420 | 90,297 | 88,886 | 90,049 | 92,880 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 14.72% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 15.03% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 16.06% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 16.84% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 16.51% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 15.89% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 15.96% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 15.96% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 15.68% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 15.26% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 16.35% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 15.88% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Johnson State Bank (this bank) | CBLR | NA | NA | NA | 14.72% | |
| The Miners National Bank of Eveleth | $96.6M | Risk-based | 20.90% | 20.90% | 22.16% | 10.07% |
| Boston Trust Walden N.A. | $96.6M | Risk-based | 89.32% | 89.32% | 89.33% | 64.46% |
| The Citizens State Bank of Cheney, Kansas | $96.7M | CBLR | NA | NA | NA | 11.10% |
| Mutual Federal Bank | $96.5M | Risk-based | 24.54% | 24.54% | 25.80% | 16.34% |
| First National Bank | $96.5M | Risk-based | 21.53% | 21.53% | 22.79% | 9.71% |
| First Farmers & Merchants State Bank | $96.4M | Risk-based | 13.84% | 13.84% | 15.02% | 11.46% |
| BANK47 | $97.0M | CBLR | NA | NA | NA | 12.97% |
| The First Central National Bank of Saint Paris | $97.0M | Risk-based | 29.75% | 29.75% | 30.56% | 18.89% |
| The First National Bank of Germantown | $96.2M | Risk-based | 17.05% | 17.05% | 18.01% | 8.49% |
| Peer 25th percentile | 18.98% | 18.98% | 20.08% | 10.07% | ||
| Peer median | 21.53% | 21.53% | 22.79% | 11.46% | ||
| Peer 75th percentile | 27.15% | 27.15% | 28.18% | 16.34% | ||
| 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/235950/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.