Jonesboro State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.99% (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: 10.99% (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 18.70% +12.20 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 | $99.5M | 99,450 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $531.8M | 531,836 | RCOAA223 |
| Recomputed ratio | 18.70% | numerator / denominator | |
| Filed ratio | 18.70% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.20 pp | $64.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.70% +10.70 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 | $99.5M | 99,450 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $531.8M | 531,836 | RCOAA223 |
| Recomputed ratio | 18.70% | numerator / denominator | |
| Filed ratio | 18.70% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.70 pp | $56.9M | capital that could be lost first |
Total risk-based capital ratio 18.99% +8.99 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 | $101.0M | 101,011 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $531.8M | 531,836 | RCOAA223 |
| Recomputed ratio | 18.99% | numerator / denominator | |
| Filed ratio | 18.99% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.99 pp | $47.8M | capital that could be lost first |
Tier 1 leverage ratio 7.67% +2.67 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 | $99.5M | 99,450 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.30B | 1,297,291 | RCOAA224 |
| Recomputed ratio | 7.67% | numerator / denominator | |
| Filed ratio | 7.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.67 pp | $34.6M | 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 | 29,134 | 28,980 | 28,980 | 28,980 | 28,980 | 28,980 | RCOAP742 |
| Retained earnings | 70,316 | 64,476 | 58,291 | 55,841 | 52,869 | 51,531 | RCOAKW00 |
| Accumulated other comprehensive income | (13,361) | (18,975) | (9,538) | (12,365) | (21,513) | (23,932) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 86,089 | 74,481 | 77,733 | 72,456 | 60,336 | 56,579 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,361 | 18,975 | 9,538 | 12,365 | 21,513 | 23,932 | P859 - P840 |
| Common equity Tier 1 capital | 99,450 | 93,456 | 87,271 | 84,821 | 81,849 | 80,511 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 99,450 | 93,456 | 87,271 | 84,821 | 81,849 | 80,511 | RCOA8274 |
| Tier 2 capital | 1,561 | 1,904 | 2,501 | 3,279 | 4,202 | 5,037 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,561 | 1,904 | 2,501 | 3,279 | 4,202 | 5,037 | RCOA5310 |
| Total capital | 101,011 | 95,360 | 89,772 | 88,100 | 86,051 | 85,548 | RCOA3792 |
| Total risk-weighted assets | 531,836 | 451,710 | 393,710 | 405,000 | 395,066 | 402,598 | RCOAA223 |
| Average total assets for the leverage ratio | 1,297,291 | 1,286,956 | 1,234,010 | 1,147,154 | 1,138,361 | 1,006,561 | 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 | $21.2M | $3.8M | 18.11% | 0.72% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $707.7M | $224.9M | 31.78% | 42.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19.2M | $3.9M | 20.00% | 0.72% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $12.4M | $6.2M | 50.00% | 1.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 146.63% | 0.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $62.3M | $62.3M | 100.00% | 11.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.5M | $11.3M | 68.77% | 2.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.1M | $720K | 66.48% | 0.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $14.7M | $14.7M | 100.00% | 2.76% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $202.2M | NA | 38.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $329.6M | ties to item 31 ($329.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $531.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $531.8M | 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 | 18.70% | 18.70% | 18.99% | 7.67% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 20.69% | 20.69% | 21.11% | 7.26% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 22.17% | 22.17% | 22.80% | 7.07% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 20.94% | 20.94% | 21.75% | 7.39% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 20.72% | 20.72% | 21.78% | 7.19% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 20.00% | 20.00% | 21.25% | 8.00% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 19.29% | 19.29% | 20.55% | 8.57% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 19.76% | 19.76% | 21.01% | 8.46% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 20.41% | 20.41% | 21.67% | 8.67% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 20.04% | 20.04% | 21.31% | 8.34% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 19.14% | 19.14% | 20.41% | 8.78% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 21.45% | 21.45% | 22.73% | 10.11% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Jonesboro State Bank (this bank) | Risk-based | 18.70% | 18.70% | 18.99% | 7.67% | |
| Pinnacle Bank - Wyoming | $1.30B | Risk-based | 14.39% | 14.39% | 15.64% | 10.69% |
| Plains Commerce Bank | $1.30B | CBLR | NA | NA | NA | 10.03% |
| The Richwood Banking Company, Inc. | $1.30B | Risk-based | 13.77% | 13.77% | 14.76% | 10.76% |
| The Commercial and Savings Bank of Millersburg, Ohio | $1.30B | Risk-based | 15.30% | 15.30% | 16.55% | 10.25% |
| Adams Bank & Trust | $1.29B | CBLR | NA | NA | NA | 14.11% |
| First Harrison Bank | $1.29B | CBLR | NA | NA | NA | 11.33% |
| Signature Bank, N.A. | $1.31B | Risk-based | 14.27% | 14.27% | 15.32% | 12.44% |
| Genesee Regional Bank | $1.31B | CBLR | NA | NA | NA | 10.97% |
| First Texas Bank | $1.31B | Risk-based | 20.48% | 20.48% | 20.89% | 11.25% |
| Peer 25th percentile | 14.27% | 14.27% | 15.32% | 10.69% | ||
| Peer median | 14.39% | 14.39% | 15.64% | 10.97% | ||
| Peer 75th percentile | 15.30% | 15.30% | 16.55% | 11.33% | ||
| This bank's percentile | 80 | 80 | 80 | 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/121651/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.