Magnolia 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 15.65% +6.65 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 | $31.1M | 31,140 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $199.0M | 199,003 | RCOAA224 |
| Recomputed ratio | 15.65% | numerator / denominator | |
| Filed ratio | 15.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.65 pp | $13.2M | 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 | 16,722 | 16,722 | 16,722 | 16,722 | 16,722 | 16,722 | RCOAP742 |
| Retained earnings | 14,700 | 13,795 | 12,734 | 14,981 | 13,752 | 12,174 | RCOAKW00 |
| Accumulated other comprehensive income | (861) | (490) | (51) | (79) | (347) | (333) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,561 | 30,027 | 29,405 | 31,624 | 30,127 | 28,563 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 579 | 208 | (231) | (203) | 65 | 51 | P859 - P840 |
| Common equity Tier 1 capital | 31,140 | 30,235 | 29,174 | 31,421 | 30,192 | 28,614 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 31,140 | 30,235 | 29,174 | 31,421 | 30,192 | 28,614 | 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 | 199,003 | 198,472 | 196,272 | 196,792 | 196,783 | 193,206 | 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 | 15.65% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 15.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 15.34% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.78% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.55% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.31% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.68% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Magnolia State Bank (this bank) | CBLR | NA | NA | NA | 15.65% | |
| Fidelity Bank | $198.6M | Risk-based | 11.02% | 11.02% | 11.78% | 7.97% |
| Simmesport State Bank | $198.5M | CBLR | NA | NA | NA | 12.28% |
| Gouverneur Savings and Loan Association | $198.9M | Risk-based | 24.73% | 24.73% | 25.74% | 14.53% |
| Farmers State Bank of Hamel | $198.3M | CBLR | NA | NA | NA | 9.52% |
| Merchants and Planters Bank | $199.0M | CBLR | NA | NA | NA | 18.17% |
| Elkton Bank & Trust Company | $199.1M | Risk-based | 28.77% | 28.77% | 29.72% | 12.58% |
| The Goldman Sachs Trust Company, N.A. | $198.2M | Risk-based | 242.56% | 242.56% | 242.56% | 82.94% |
| Vermilion Valley Bank | $198.2M | Risk-based | 26.59% | 26.59% | 27.61% | 16.70% |
| Commerce Bank & Trust | $197.9M | Risk-based | 14.12% | 14.12% | 15.38% | 10.46% |
| The First National Bank of Evant | $199.4M | CBLR | NA | NA | NA | 9.83% |
| Peer 25th percentile | 16.78% | 16.78% | 17.97% | 9.99% | ||
| Peer median | 25.66% | 25.66% | 26.67% | 12.43% | ||
| Peer 75th percentile | 28.22% | 28.22% | 29.19% | 16.16% | ||
| This bank's percentile | NA | NA | NA | 70 |
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/204237/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.