Logan State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.65% (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: 5.65% (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 12.53% +6.03 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 | $8.2M | 8,177 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.3M | 65,272 | RCOAA223 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.03 pp | $3.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.53% +4.53 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 | $8.2M | 8,177 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.3M | 65,272 | RCOAA223 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.53 pp | $3.0M | capital that could be lost first |
Total risk-based capital ratio 13.65% +3.65 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 | $8.9M | 8,907 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.3M | 65,272 | RCOAA223 |
| Recomputed ratio | 13.65% | numerator / denominator | |
| Filed ratio | 13.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.65 pp | $2.4M | capital that could be lost first |
Tier 1 leverage ratio 9.06% +4.06 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 | $8.2M | 8,177 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $90.2M | 90,224 | RCOAA224 |
| Recomputed ratio | 9.06% | numerator / denominator | |
| Filed ratio | 9.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.06 pp | $3.7M | 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 | 200 | 200 | 200 | 200 | 200 | 200 | RCOAP742 |
| Retained earnings | 7,977 | 7,687 | 7,573 | 7,412 | 7,327 | 7,077 | RCOAKW00 |
| Accumulated other comprehensive income | 3 | 3 | 7 | 8 | 5 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,180 | 7,890 | 7,780 | 7,620 | 7,532 | 7,277 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3) | (3) | (7) | (8) | (5) | 0 | P859 - P840 |
| Common equity Tier 1 capital | 8,177 | 7,887 | 7,773 | 7,612 | 7,527 | 7,277 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,177 | 7,887 | 7,773 | 7,612 | 7,527 | 7,277 | RCOA8274 |
| Tier 2 capital | 730 | 721 | 702 | 683 | 657 | 648 | RCOA5311 |
| Allowance includable in Tier 2 capital | 730 | 721 | 702 | 683 | 657 | 648 | RCOA5310 |
| Total capital | 8,907 | 8,608 | 8,475 | 8,295 | 8,184 | 7,925 | RCOA3792 |
| Total risk-weighted assets | 65,272 | 66,025 | 64,871 | 63,088 | 61,776 | 60,699 | RCOAA223 |
| Average total assets for the leverage ratio | 90,224 | 87,079 | 84,427 | 83,702 | 84,639 | 83,354 | 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 | $8.0M | $128K | 1.59% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $674K | $210K | 31.13% | 0.32% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.2M | $636K | 20.00% | 0.97% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $16.3M | $10.5M | 64.51% | 16.06% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $21K | $32K | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $62.0M | $50.8M | 81.82% | 77.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.7M | $2.4M | 87.72% | 3.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $660K | $660K | 100.00% | 1.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $65.3M | ties to item 31 ($65.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $65.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $65.3M | 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 | 12.53% | 12.53% | 13.65% | 9.06% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 11.95% | 11.95% | 13.04% | 9.06% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 11.98% | 11.98% | 13.06% | 9.21% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 12.07% | 12.07% | 13.15% | 9.09% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 12.18% | 12.18% | 13.25% | 8.89% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 11.99% | 11.99% | 13.06% | 8.73% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 11.89% | 11.89% | 12.92% | 8.96% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 11.64% | 11.64% | 12.64% | 9.01% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 12.06% | 12.06% | 13.14% | 8.93% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 11.72% | 11.72% | 12.77% | 8.78% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 12.05% | 12.05% | 13.14% | 9.03% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 11.90% | 11.90% | 12.96% | 8.93% | 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 |
|---|---|---|---|---|---|---|
| Logan State Bank (this bank) | Risk-based | 12.53% | 12.53% | 13.65% | 9.06% | |
| Sicily Island State Bank | $92.4M | CBLR | NA | NA | NA | 13.19% |
| Zapata National Bank | $92.6M | CBLR | NA | NA | NA | 8.65% |
| Sanborn Savings Bank | $92.7M | CBLR | NA | NA | NA | 9.26% |
| The First National Bank of Trinity | $92.8M | CBLR | NA | NA | NA | 9.16% |
| Flat Branch Bank | $92.8M | CBLR | NA | NA | NA | 12.58% |
| First National Bank of Orwell | $91.5M | CBLR | NA | NA | NA | 11.42% |
| Mason City National Bank | $91.4M | CBLR | NA | NA | NA | 15.34% |
| The Farmers and Merchants Bank of Craig County | $93.0M | CBLR | NA | NA | NA | 16.87% |
| Junction National Bank | $93.0M | CBLR | NA | NA | NA | 12.04% |
| First Farmers & Merchants State Bank of Grand Meadow | $93.0M | Risk-based | 11.46% | 11.46% | 12.71% | 9.44% |
| Peer 25th percentile | NA | NA | NA | 9.30% | ||
| Peer median | 11.46% | 11.46% | 12.71% | 11.73% | ||
| Peer 75th percentile | NA | NA | NA | 13.03% | ||
| This bank's percentile | NA | NA | NA | 10 |
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/754246/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.