Marshall County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 54.00% (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: 54.00% (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 60.73% +54.23 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 | $7.1M | 7,059 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.6M | 11,623 | RCOAA223 |
| Recomputed ratio | 60.73% | numerator / denominator | |
| Filed ratio | 60.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +54.23 pp | $6.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 60.73% +52.73 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 | $7.1M | 7,059 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.6M | 11,623 | RCOAA223 |
| Recomputed ratio | 60.73% | numerator / denominator | |
| Filed ratio | 60.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +52.73 pp | $6.1M | capital that could be lost first |
Total risk-based capital ratio 62.00% +52.00 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 | $7.2M | 7,206 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.6M | 11,623 | RCOAA223 |
| Recomputed ratio | 62.00% | numerator / denominator | |
| Filed ratio | 62.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +52.00 pp | $6.0M | capital that could be lost first |
Tier 1 leverage ratio 15.81% +10.81 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 | $7.1M | 7,059 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $44.7M | 44,653 | RCOAA224 |
| Recomputed ratio | 15.81% | numerator / denominator | |
| Filed ratio | 15.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.81 pp | $4.8M | 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 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | RCOAP742 |
| Retained earnings | 4,559 | 4,388 | 4,236 | 4,573 | 4,462 | 4,322 | RCOAKW00 |
| Accumulated other comprehensive income | (69) | (2) | 172 | 120 | 90 | 6 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,990 | 6,886 | 6,908 | 7,193 | 7,052 | 6,828 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 69 | 2 | (172) | (120) | (90) | (6) | P859 - P840 |
| Common equity Tier 1 capital | 7,059 | 6,888 | 6,736 | 7,073 | 6,962 | 6,822 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,059 | 6,888 | 6,736 | 7,073 | 6,962 | 6,822 | RCOA8274 |
| Tier 2 capital | 147 | 153 | 143 | 157 | 145 | 154 | RCOA5311 |
| Allowance includable in Tier 2 capital | 147 | 153 | 143 | 157 | 145 | 154 | RCOA5310 |
| Total capital | 7,206 | 7,041 | 6,879 | 7,230 | 7,107 | 6,976 | RCOA3792 |
| Total risk-weighted assets | 11,623 | 12,125 | 11,285 | 12,417 | 11,454 | 12,171 | RCOAA223 |
| Average total assets for the leverage ratio | 44,653 | 43,600 | 43,388 | 42,215 | 42,139 | 41,034 | 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 | $11.6M | $200 | 0.00% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $19.3M | $44K | 0.23% | 0.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $6.9M | $3.5M | 51.19% | 29.93% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $7.6M | $7.6M | 100.00% | 64.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $398K | $398K | 100.00% | 3.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $183K | $183K | 100.00% | 1.55% | 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 | $11.8M | ties to item 31 ($11.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $11.8M | RCONB704 |
| Less: excess allowance for credit losses | $164K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $11.6M | 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 | 60.73% | 60.73% | 62.00% | 15.81% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 56.81% | 56.81% | 58.07% | 15.80% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 59.69% | 59.69% | 60.96% | 15.53% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 56.96% | 56.96% | 58.23% | 16.75% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 60.78% | 60.78% | 62.05% | 16.52% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 56.05% | 56.05% | 57.32% | 16.63% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 56.10% | 56.10% | 57.37% | 16.12% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 59.35% | 59.35% | 60.61% | 17.02% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 60.71% | 60.71% | 61.98% | 16.64% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 60.72% | 60.72% | 61.99% | 16.83% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 60.35% | 60.35% | 61.61% | 16.70% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 57.66% | 57.66% | 58.93% | 16.60% | 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 |
|---|---|---|---|---|---|---|
| Marshall County State Bank (this bank) | Risk-based | 60.73% | 60.73% | 62.00% | 15.81% | |
| Home Savings Bank of Wapakoneta | $45.3M | CBLR | NA | NA | NA | 12.40% |
| 1st Bank in Hominy | $45.3M | CBLR | NA | NA | NA | 9.47% |
| Its Bank | $45.2M | CBLR | NA | NA | NA | 97.51% |
| Sound Banking Company | $45.2M | Risk-based | 15.27% | 15.27% | 16.52% | 12.08% |
| Table Grove State Bank | $45.9M | CBLR | NA | NA | NA | 12.49% |
| Gala Bank | $44.9M | Risk-based | 29.51% | 29.51% | 30.06% | 22.07% |
| Highland State Bank | $44.9M | CBLR | NA | NA | NA | 11.98% |
| Portrait Bank | $44.7M | CBLR | NA | NA | NA | 99.23% |
| Peer 25th percentile | 18.83% | 18.83% | 19.91% | 12.06% | ||
| Peer median | 22.39% | 22.39% | 23.29% | 12.44% | ||
| Peer 75th percentile | 25.95% | 25.95% | 26.67% | 40.93% | ||
| This bank's percentile | 100 | 100 | 100 | 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/720157/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.