Kindred State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.04% (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: 9.04% (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 16.33% +9.83 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 | $3.8M | 3,832 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $23.5M | 23,462 | RCOAA223 |
| Recomputed ratio | 16.33% | numerator / denominator | |
| Filed ratio | 16.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.83 pp | $2.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.33% +8.33 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 | $3.8M | 3,832 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $23.5M | 23,462 | RCOAA223 |
| Recomputed ratio | 16.33% | numerator / denominator | |
| Filed ratio | 16.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.33 pp | $2.0M | capital that could be lost first |
Total risk-based capital ratio 17.04% +7.04 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 | $4.0M | 3,997 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $23.5M | 23,462 | RCOAA223 |
| Recomputed ratio | 17.04% | numerator / denominator | |
| Filed ratio | 17.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.04 pp | $1.7M | capital that could be lost first |
Tier 1 leverage ratio 8.35% +3.35 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 | $3.8M | 3,832 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $45.9M | 45,881 | RCOAA224 |
| Recomputed ratio | 8.35% | numerator / denominator | |
| Filed ratio | 8.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.35 pp | $1.5M | 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 | 1,050 | 1,050 | 1,050 | 1,050 | 1,050 | 1,050 | RCOAP742 |
| Retained earnings | 2,782 | 2,643 | 2,887 | 2,710 | 2,510 | 2,384 | RCOAKW00 |
| Accumulated other comprehensive income | (9) | (2) | 15 | 9 | (5) | (13) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,823 | 3,691 | 3,952 | 3,769 | 3,555 | 3,421 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9 | 2 | (15) | (9) | 5 | 13 | P859 - P840 |
| Common equity Tier 1 capital | 3,832 | 3,693 | 3,937 | 3,760 | 3,560 | 3,434 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,832 | 3,693 | 3,937 | 3,760 | 3,560 | 3,434 | RCOA8274 |
| Tier 2 capital | 165 | 162 | 174 | 177 | 209 | 199 | RCOA5311 |
| Allowance includable in Tier 2 capital | 165 | 162 | 174 | 177 | 209 | 199 | RCOA5310 |
| Total capital | 3,997 | 3,855 | 4,111 | 3,937 | 3,769 | 3,633 | RCOA3792 |
| Total risk-weighted assets | 23,462 | 24,094 | 24,618 | 22,344 | 22,423 | 22,168 | RCOAA223 |
| Average total assets for the leverage ratio | 45,881 | 43,534 | 41,220 | 40,959 | 44,257 | 44,118 | 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 | $8.9M | $171K | 1.91% | 0.73% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $6.5M | $1.0M | 15.41% | 4.29% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.9M | $979K | 20.00% | 4.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.0M | $982K | 50.00% | 4.19% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $29K | $44K | 150.00% | 0.19% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $20.5M | $19.1M | 93.28% | 81.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $637K | $436K | 68.40% | 1.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $757K | $757K | 100.00% | 3.23% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $23.5M | ties to item 31 ($23.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $23.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $23.5M | 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 | 16.33% | 16.33% | 17.04% | 8.35% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 15.33% | 15.33% | 16.00% | 8.48% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.99% | 15.99% | 16.70% | 9.55% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 16.83% | 16.83% | 17.62% | 9.18% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.88% | 15.88% | 16.81% | 8.04% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.49% | 15.49% | 16.39% | 7.78% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.16% | 16.16% | 16.74% | 8.92% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.19% | 16.19% | 16.84% | 9.14% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.26% | 15.26% | 16.02% | 8.23% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 14.59% | 14.59% | 15.31% | 7.69% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 16.66% | 16.66% | 17.45% | 8.36% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.96% | 16.96% | 17.82% | 8.21% | 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 |
|---|---|---|---|---|---|---|
| Kindred State Bank (this bank) | Risk-based | 16.33% | 16.33% | 17.04% | 8.35% | |
| Carrollton Federal Bank | $43.6M | CBLR | NA | NA | NA | 15.71% |
| Community Bank of Easton | $43.0M | CBLR | NA | NA | NA | 16.32% |
| Black Mountain Savings Bank, SSB | $43.0M | CBLR | NA | NA | NA | 11.99% |
| Robert Lee State Bank | $42.9M | CBLR | NA | NA | NA | 14.09% |
| Farmers State Bank | $42.8M | CBLR | NA | NA | NA | 11.73% |
| Solutions Plus Bank | $43.9M | CBLR | NA | NA | NA | 56.70% |
| Peoples Community Bank SB of Monticello, Indiana | $42.7M | CBLR | NA | NA | NA | 32.00% |
| Defiance State Bank | $42.6M | CBLR | NA | NA | NA | 9.86% |
| Union State Bank | $44.3M | Risk-based | 28.19% | 28.19% | 30.80% | 12.65% |
| Peer 25th percentile | NA | NA | NA | 11.99% | ||
| Peer median | 28.19% | 28.19% | 30.80% | 14.09% | ||
| Peer 75th percentile | NA | NA | NA | 16.32% | ||
| This bank's percentile | NA | NA | NA | 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/816751/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.