Marion State Bank: Regulatory Capital and Risk-Weighted Assets
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As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.05% (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: 9.05% (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 16.07% +9.57 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 | $28.9M | 28,943 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.1M | 180,064 | RCOAA223 |
| Recomputed ratio | 16.07% | numerator / denominator | |
| Filed ratio | 16.07% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.57 pp | $17.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.07% +8.07 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 | $28.9M | 28,943 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.1M | 180,064 | RCOAA223 |
| Recomputed ratio | 16.07% | numerator / denominator | |
| Filed ratio | 16.07% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.07 pp | $14.5M | capital that could be lost first |
Total risk-based capital ratio 17.05% +7.05 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 | $30.7M | 30,694 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.1M | 180,064 | RCOAA223 |
| Recomputed ratio | 17.05% | numerator / denominator | |
| Filed ratio | 17.05% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.05 pp | $12.7M | capital that could be lost first |
Tier 1 leverage ratio 11.88% +6.88 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 | $28.9M | 28,943 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $243.6M | 243,554 | RCOAA224 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.88 pp | $16.8M | 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 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | RCOAP742 |
| Retained earnings | 20,943 | 20,433 | 19,785 | 19,624 | 19,129 | 18,678 | RCOAKW00 |
| Accumulated other comprehensive income | (706) | (606) | (547) | (676) | (1,083) | (1,230) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,237 | 27,827 | 27,238 | 26,948 | 26,046 | 25,448 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 706 | 606 | 547 | 676 | 1,083 | 1,230 | P859 - P840 |
| Common equity Tier 1 capital | 28,943 | 28,433 | 27,785 | 27,624 | 27,129 | 26,678 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,943 | 28,433 | 27,785 | 27,624 | 27,129 | 26,678 | RCOA8274 |
| Tier 2 capital | 1,751 | 1,665 | 1,692 | 1,687 | 1,702 | 1,693 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,751 | 1,665 | 1,692 | 1,687 | 1,702 | 1,693 | RCOA5310 |
| Total capital | 30,694 | 30,098 | 29,477 | 29,311 | 28,831 | 28,371 | RCOA3792 |
| Total risk-weighted assets | 180,064 | 173,112 | 173,678 | 172,197 | 167,722 | 164,703 | RCOAA223 |
| Average total assets for the leverage ratio | 243,554 | 235,476 | 232,857 | 227,937 | 226,935 | 228,852 | 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 | $16.7M | $2.9M | 17.58% | 1.63% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $35.9M | $8.7M | 24.34% | 4.85% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $52.3M | $28.0M | 53.51% | 15.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $375K | $562K | 150.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $121.2M | $121.2M | 100.00% | 67.33% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.5M | $13.1M | 96.89% | 7.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.5M | $5.5M | 100.00% | 3.06% | 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 | $180.1M | ties to item 31 ($180.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $180.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $180.1M | 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 | 16.07% | 16.07% | 17.05% | 11.88% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.42% | 16.42% | 17.39% | 12.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.00% | 16.00% | 16.97% | 11.93% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.04% | 16.04% | 17.02% | 12.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.18% | 16.18% | 17.19% | 11.95% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.20% | 16.20% | 17.23% | 11.66% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.32% | 16.32% | 17.35% | 11.72% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.44% | 16.44% | 17.47% | 11.73% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.71% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.64% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.06% | 16.06% | 17.11% | 11.76% | 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 State Bank (this bank) | Risk-based | 16.07% | 16.07% | 17.05% | 11.88% | |
| Alpine Capital Bank | $237.3M | Risk-based | 22.20% | 22.20% | 23.45% | 13.74% |
| Compass Bank | $237.6M | Risk-based | 11.77% | 11.77% | 13.03% | 8.77% |
| Williamstown Bank, Inc. | $236.7M | CBLR | NA | NA | NA | 10.14% |
| Buckeye Community Bank | $238.3M | CBLR | NA | NA | NA | 12.94% |
| Citizens Bank of the Midwest | $238.3M | Risk-based | 11.83% | 11.83% | 13.03% | 8.39% |
| Spring Hill State Bank | $238.5M | Risk-based | 28.91% | 28.91% | 30.18% | 16.65% |
| First National Bank and Trust | $238.6M | CBLR | NA | NA | NA | 11.54% |
| Bankcda | $238.9M | CBLR | NA | NA | NA | 11.45% |
| Peer 25th percentile | 11.82% | 11.82% | 13.03% | 9.80% | ||
| Peer median | 17.02% | 17.02% | 18.24% | 11.50% | ||
| Peer 75th percentile | 23.88% | 23.88% | 25.13% | 13.14% | ||
| This bank's percentile | 50 | 50 | 50 | 62 |
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/678454/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.