Nebraska State Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.60% (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: 8.60% (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 15.49% +8.99 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 | $37.2M | 37,182 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.0M | 240,048 | RCOAA223 |
| Recomputed ratio | 15.49% | numerator / denominator | |
| Filed ratio | 15.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.99 pp | $21.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.49% +7.49 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 | $37.2M | 37,182 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.0M | 240,048 | RCOAA223 |
| Recomputed ratio | 15.49% | numerator / denominator | |
| Filed ratio | 15.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.49 pp | $18.0M | capital that could be lost first |
Total risk-based capital ratio 16.60% +6.60 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 | $39.9M | 39,850 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.0M | 240,048 | RCOAA223 |
| Recomputed ratio | 16.60% | numerator / denominator | |
| Filed ratio | 16.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.60 pp | $15.8M | capital that could be lost first |
Tier 1 leverage ratio 12.96% +7.96 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 | $37.2M | 37,182 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $286.9M | 286,930 | RCOAA224 |
| Recomputed ratio | 12.96% | numerator / denominator | |
| Filed ratio | 12.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.96 pp | $22.8M | 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 | 28,000 | 28,000 | 28,000 | 28,000 | 28,000 | 28,000 | RCOAP742 |
| Retained earnings | 9,182 | 8,311 | 7,709 | 6,851 | 6,529 | 5,790 | RCOAKW00 |
| Accumulated other comprehensive income | (2,250) | (2,571) | (2,169) | (2,587) | (3,227) | (3,561) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 34,932 | 33,740 | 33,540 | 32,264 | 31,302 | 30,229 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,250 | 2,571 | 2,169 | 2,587 | 3,227 | 3,561 | P859 - P840 |
| Common equity Tier 1 capital | 37,182 | 36,311 | 35,709 | 34,851 | 34,529 | 33,790 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,182 | 36,311 | 35,709 | 34,851 | 34,529 | 33,790 | RCOA8274 |
| Tier 2 capital | 2,668 | 2,639 | 2,580 | NA | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,668 | 2,639 | 2,580 | NA | NA | NA | RCOA5310 |
| Total capital | 39,850 | 38,950 | 38,289 | NA | NA | NA | RCOA3792 |
| Total risk-weighted assets | 240,048 | 235,968 | 237,571 | NA | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 286,930 | 284,125 | 281,390 | 282,297 | 280,278 | 283,552 | 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 | $6.0M | $1.2M | 20.00% | 0.50% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $47.0M | $18.9M | 40.13% | 7.86% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.3M | $1.3M | 20.00% | 0.53% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $32.0M | $16.3M | 50.90% | 6.79% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $190.6M | $190.6M | 100.00% | 79.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.9M | $7.9M | 100.00% | 3.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $386K | $386K | 100.00% | 0.16% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.5M | NA | 1.47% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $236.5M | does not tie to item 31 ($239.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $240.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $240.0M | 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 | 15.49% | 15.49% | 16.60% | 12.96% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.39% | 15.39% | 16.51% | 12.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.03% | 15.03% | 16.12% | 12.69% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.35% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.53% | 13.53% | 14.40% | 11.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.86% | 13.86% | 14.75% | 11.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.41% | 13.41% | 14.26% | 11.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.16% | 14.16% | 15.01% | 12.05% | 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 |
|---|---|---|---|---|---|---|
| Nebraska State Bank and Trust Company (this bank) | Risk-based | 15.49% | 15.49% | 16.60% | 12.96% | |
| Bank of Rantoul | $285.8M | CBLR | NA | NA | NA | 10.75% |
| The Fort Jennings State Bank | $285.8M | CBLR | NA | NA | NA | 12.71% |
| First Federal Bank of Wisconsin | $285.9M | Risk-based | 25.34% | 25.34% | 26.59% | 22.54% |
| Goodfield State Bank | $285.5M | CBLR | NA | NA | NA | 10.58% |
| United Citizens Bank of Southern Kentucky, Inc. | $286.2M | Risk-based | 15.93% | 15.93% | 17.19% | 12.07% |
| One American Bank | $285.2M | Risk-based | 19.42% | 19.42% | 20.69% | 8.35% |
| Peoples State Bank | $286.5M | Risk-based | 12.97% | 12.97% | 13.77% | 8.32% |
| Nekoosa Port Edwards State Bank | $286.5M | Risk-based | 28.39% | 28.39% | 29.66% | 15.00% |
| Victory Bank | $284.8M | CBLR | NA | NA | NA | 12.11% |
| Sawyer Savings Bank | $284.7M | Risk-based | 17.29% | 17.29% | 18.54% | 11.02% |
| Peer 25th percentile | 16.27% | 16.27% | 17.53% | 10.63% | ||
| Peer median | 18.35% | 18.35% | 19.62% | 11.55% | ||
| Peer 75th percentile | 23.86% | 23.86% | 25.11% | 12.56% | ||
| This bank's percentile | 17 | 17 | 17 | 80 |
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/412153/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.