Marion County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.75% (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: 6.75% (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 13.92% +7.42 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 | $65.0M | 64,968 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $466.8M | 466,780 | RCOAA223 |
| Recomputed ratio | 13.92% | numerator / denominator | |
| Filed ratio | 13.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.42 pp | $34.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.92% +5.92 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 | $65.0M | 64,968 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $466.8M | 466,780 | RCOAA223 |
| Recomputed ratio | 13.92% | numerator / denominator | |
| Filed ratio | 13.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.92 pp | $27.6M | capital that could be lost first |
Total risk-based capital ratio 14.75% +4.75 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 | $68.8M | 68,830 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $466.8M | 466,780 | RCOAA223 |
| Recomputed ratio | 14.75% | numerator / denominator | |
| Filed ratio | 14.75% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.75 pp | $22.2M | capital that could be lost first |
Tier 1 leverage ratio 10.41% +5.41 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 | $65.0M | 64,968 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $624.1M | 624,076 | RCOAA224 |
| Recomputed ratio | 10.41% | numerator / denominator | |
| Filed ratio | 10.41% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.41 pp | $33.8M | 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 | 37,935 | 37,935 | 37,935 | 37,935 | 37,935 | 37,935 | RCOAP742 |
| Retained earnings | 38,703 | 36,881 | 35,509 | 35,466 | 34,587 | 33,688 | RCOAKW00 |
| Accumulated other comprehensive income | (12,443) | (13,473) | (12,353) | (12,992) | (16,151) | (16,801) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 64,195 | 61,343 | 61,091 | 60,409 | 56,371 | 54,822 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 773 | 1,799 | 664 | 1,289 | 4,429 | 5,065 | P859 - P840 |
| Common equity Tier 1 capital | 64,968 | 63,142 | 61,755 | 61,698 | 60,800 | 59,887 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 64,968 | 63,142 | 61,755 | 61,698 | 60,800 | 59,887 | RCOA8274 |
| Tier 2 capital | 3,862 | 3,577 | 3,287 | 2,723 | 2,803 | 2,504 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,862 | 3,577 | 3,287 | 2,723 | 2,803 | 2,504 | RCOA5310 |
| Total capital | 68,830 | 66,719 | 65,042 | 64,421 | 63,603 | 62,391 | RCOA3792 |
| Total risk-weighted assets | 466,780 | 468,897 | 477,087 | 483,696 | 457,724 | 437,670 | RCOAA223 |
| Average total assets for the leverage ratio | 624,076 | 634,749 | 659,378 | 652,693 | 642,265 | 652,331 | 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 | $14.0M | $1.9M | 13.66% | 0.41% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $117.9M | $37.3M | 31.67% | 8.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $192.2M | $96.7M | 50.31% | 20.72% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $600K | $590K | 98.42% | 0.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $296.4M | $296.4M | 100.00% | 63.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.2M | $11.5M | 87.10% | 2.47% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $39.6M | $22.3M | 56.27% | 4.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $466.8M | ties to item 31 ($466.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $466.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $466.8M | 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 | 13.92% | 13.92% | 14.75% | 10.41% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.47% | 13.47% | 14.23% | 9.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.94% | 12.94% | 13.63% | 9.37% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.76% | 12.76% | 13.32% | 9.45% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.28% | 13.28% | 13.90% | 9.47% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.68% | 13.68% | 14.26% | 9.18% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.91% | 12.91% | 13.39% | 9.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.45% | 13.45% | 13.81% | 9.33% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.86% | 12.86% | 13.40% | 9.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.55% | 13.55% | 14.33% | 9.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.03% | 13.03% | 13.63% | 9.32% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.77% | 13.77% | 14.23% | 9.42% | 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 |
|---|---|---|---|---|---|---|
| Marion County State Bank (this bank) | Risk-based | 13.92% | 13.92% | 14.75% | 10.41% | |
| Community Bank of Pickens County | $628.6M | Risk-based | 18.94% | 18.94% | 20.13% | 13.55% |
| FNBT Bank | $628.5M | Risk-based | 30.55% | 30.55% | 31.81% | 11.08% |
| CS Bank | $628.5M | CBLR | NA | NA | NA | 11.97% |
| Blueharbor Bank | $628.4M | Risk-based | 13.14% | 13.14% | 14.16% | 11.78% |
| First Bank, Upper Michigan | $629.5M | Risk-based | 15.96% | 15.96% | 17.02% | 12.68% |
| Banktennessee | $630.3M | Risk-based | 12.05% | 12.05% | 13.30% | 9.73% |
| Slovenian Savings and Loan Association of Canonsburg, Pa | $627.0M | CBLR | NA | NA | NA | 16.55% |
| American Bank | $630.4M | Risk-based | 15.36% | 15.36% | 16.61% | 11.12% |
| Exchange Bank & Trust | $626.8M | CBLR | NA | NA | NA | 12.97% |
| Peer 25th percentile | 13.70% | 13.70% | 14.77% | 11.12% | ||
| Peer median | 15.66% | 15.66% | 16.82% | 11.97% | ||
| Peer 75th percentile | 18.19% | 18.19% | 19.36% | 12.97% | ||
| This bank's percentile | 33 | 33 | 33 | 11 |
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/97943/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.