MCS 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 11.69% +2.69 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 | $26.3M | 26,273 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $224.8M | 224,799 | RCOAA224 |
| Recomputed ratio | 11.69% | numerator / denominator | |
| Filed ratio | 11.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.69 pp | $6.0M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 26,995 | 26,450 | 26,033 | 25,624 | 25,089 | 24,666 | RCOAKW00 |
| Accumulated other comprehensive income | (578) | (612) | (537) | (568) | (734) | (737) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,417 | 25,838 | 25,496 | 25,056 | 24,355 | 23,929 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (144) | (135) | (235) | (229) | (41) | (64) | P859 - P840 |
| Common equity Tier 1 capital | 26,273 | 25,703 | 25,261 | 24,827 | 24,314 | 23,865 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,273 | 25,703 | 25,261 | 24,827 | 24,314 | 23,865 | 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 | 224,799 | 218,480 | 214,199 | 210,364 | 207,968 | 208,851 | 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 | 11.69% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.76% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.80% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.69% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.43% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.41% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.46% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.85% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.71% | 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 |
|---|---|---|---|---|---|---|
| MCS Bank (this bank) | CBLR | NA | NA | NA | 11.69% | |
| Franklin State Bank & Trust Company | $224.7M | Risk-based | 21.95% | 21.95% | 23.20% | 10.03% |
| The Seymour Bank | $224.7M | CBLR | NA | NA | NA | 11.30% |
| First State Bank of Bedias | $224.8M | CBLR | NA | NA | NA | 17.94% |
| Tbo Bank | $224.8M | Risk-based | 11.73% | 11.73% | 13.00% | 10.87% |
| Unity National Bank of Houston | $224.9M | Risk-based | 8.54% | 15.51% | 16.74% | 12.07% |
| Sanger Bank | $224.4M | Risk-based | 26.99% | 26.99% | 28.21% | 16.53% |
| WCF Financial Bank | $224.4M | Risk-based | 11.46% | 11.46% | 12.71% | 8.31% |
| The Citizens National Bank of Hillsboro | $224.4M | Risk-based | 32.91% | 32.91% | 33.70% | 12.53% |
| Security Bank | $224.1M | Risk-based | 14.22% | 14.22% | 14.99% | 10.53% |
| Peer 25th percentile | 11.59% | 12.97% | 13.99% | 10.53% | ||
| Peer median | 14.22% | 15.51% | 16.74% | 11.30% | ||
| Peer 75th percentile | 24.47% | 24.47% | 25.71% | 12.53% | ||
| This bank's percentile | NA | NA | NA | 56 |
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/757779/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.