Latimer State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 65.19% (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: 65.19% (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 72.24% +65.74 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 | $16.4M | 16,369 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.7M | 22,658 | RCOAA223 |
| Recomputed ratio | 72.24% | numerator / denominator | |
| Filed ratio | 72.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +65.74 pp | $14.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 72.24% +64.24 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 | $16.4M | 16,369 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.7M | 22,658 | RCOAA223 |
| Recomputed ratio | 72.24% | numerator / denominator | |
| Filed ratio | 72.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +64.24 pp | $14.6M | capital that could be lost first |
Total risk-based capital ratio 73.19% +63.19 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 | $16.6M | 16,584 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.7M | 22,658 | RCOAA223 |
| Recomputed ratio | 73.19% | numerator / denominator | |
| Filed ratio | 73.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +63.19 pp | $14.3M | capital that could be lost first |
Tier 1 leverage ratio 25.01% +20.01 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 | $16.4M | 16,369 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $65.5M | 65,460 | RCOAA224 |
| Recomputed ratio | 25.01% | numerator / denominator | |
| Filed ratio | 25.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +20.01 pp | $13.1M | 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 | 1,390 | 1,390 | 1,390 | 1,390 | 1,390 | 1,390 | RCOAP742 |
| Retained earnings | 14,979 | 15,035 | 14,982 | 14,643 | 14,483 | 14,543 | RCOAKW00 |
| Accumulated other comprehensive income | (107) | (51) | 9 | 9 | (36) | (50) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,262 | 16,374 | 16,381 | 16,042 | 15,837 | 15,883 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 107 | 51 | (9) | (9) | 36 | 50 | P859 - P840 |
| Common equity Tier 1 capital | 16,369 | 16,425 | 16,372 | 16,033 | 15,873 | 15,933 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,369 | 16,425 | 16,372 | 16,033 | 15,873 | 15,933 | RCOA8274 |
| Tier 2 capital | 215 | 215 | 215 | 216 | 216 | 216 | RCOA5311 |
| Allowance includable in Tier 2 capital | 215 | 215 | 215 | 216 | 216 | 216 | RCOA5310 |
| Total capital | 16,584 | 16,640 | 16,587 | 16,249 | 16,089 | 16,149 | RCOA3792 |
| Total risk-weighted assets | 22,658 | 22,625 | 22,617 | 22,491 | 22,795 | 22,989 | RCOAA223 |
| Average total assets for the leverage ratio | 65,460 | 65,206 | 65,048 | 66,585 | 66,604 | 67,191 | 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 | $13.9M | $2.8M | 20.00% | 12.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.1M | $3.2M | 20.00% | 14.17% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $22.5M | $4.5M | 20.00% | 19.89% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $3.0M | $1.5M | 50.98% | 6.76% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $48K | $72K | 150.00% | 0.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $9.8M | $9.8M | 100.00% | 43.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $527K | $527K | 100.00% | 2.33% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $245K | $245K | 100.00% | 1.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $22.7M | ties to item 31 ($22.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $22.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $22.7M | 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 | 72.24% | 72.24% | 73.19% | 25.01% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 72.60% | 72.60% | 73.55% | 25.19% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 72.39% | 72.39% | 73.34% | 25.17% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 71.29% | 71.29% | 72.25% | 24.08% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 69.63% | 69.63% | 70.58% | 23.83% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 69.31% | 69.31% | 70.25% | 23.71% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 68.20% | 68.20% | 69.10% | 24.13% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 69.16% | 69.16% | 70.11% | 23.25% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 68.29% | 68.29% | 69.23% | 22.73% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 68.26% | 68.26% | 69.20% | 22.96% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 68.62% | 68.62% | 69.57% | 22.95% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 66.24% | 66.24% | 67.16% | 21.96% | 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 |
|---|---|---|---|---|---|---|
| Latimer State Bank (this bank) | Risk-based | 72.24% | 72.24% | 73.19% | 25.01% | |
| The Versailles Savings and Loan Company | $65.6M | CBLR | NA | NA | NA | 19.25% |
| 1st Community Bank | $65.3M | CBLR | NA | NA | NA | 10.04% |
| First Security Bank | $65.2M | Risk-based | 18.88% | 18.88% | 20.13% | 12.25% |
| State Street Bank and Trust Company, N.A. | $65.2M | Risk-based | 343.56% | 343.56% | 343.56% | 101.58% |
| Eastern National Bank | $65.2M | Risk-based | 13.92% | 13.92% | 15.17% | 8.01% |
| Fairview Savings and Loan Association | $65.1M | CBLR | NA | NA | NA | 20.76% |
| Summit National Bank | $65.9M | Risk-based | 4.82% | 4.82% | 6.07% | 2.46% |
| Farmers and Merchants Bank of Mound City, Kansas | $65.0M | Risk-based | 13.63% | 13.63% | 14.88% | 6.06% |
| Stanton State Bank | $64.8M | Risk-based | 16.45% | 16.45% | 17.63% | 9.65% |
| The First National Bank of Okawville | $66.3M | CBLR | NA | NA | NA | 12.55% |
| Peer 25th percentile | 13.70% | 13.70% | 14.96% | 8.42% | ||
| Peer median | 15.18% | 15.18% | 16.40% | 11.14% | ||
| Peer 75th percentile | 18.27% | 18.27% | 19.51% | 17.58% | ||
| This bank's percentile | 83 | 83 | 83 | 90 |
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/51356/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.