Northeast Missouri State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.18% (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: 14.18% (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 21.24% +14.74 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 | $18.1M | 18,106 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.2M | 85,230 | RCOAA223 |
| Recomputed ratio | 21.24% | numerator / denominator | |
| Filed ratio | 21.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.74 pp | $12.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.24% +13.24 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 | $18.1M | 18,106 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.2M | 85,230 | RCOAA223 |
| Recomputed ratio | 21.24% | numerator / denominator | |
| Filed ratio | 21.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.24 pp | $11.3M | capital that could be lost first |
Total risk-based capital ratio 22.18% +12.18 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 | $18.9M | 18,903 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.2M | 85,230 | RCOAA223 |
| Recomputed ratio | 22.18% | numerator / denominator | |
| Filed ratio | 22.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.18 pp | $10.4M | capital that could be lost first |
Tier 1 leverage ratio 11.11% +6.11 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 | $18.1M | 18,106 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $163.0M | 163,027 | RCOAA224 |
| Recomputed ratio | 11.11% | numerator / denominator | |
| Filed ratio | 11.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.11 pp | $9.9M | 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 | 8,770 | 8,770 | 8,770 | 8,770 | 8,770 | 8,770 | RCOAP742 |
| Retained earnings | 11,501 | 11,689 | 11,083 | 10,780 | 10,445 | 10,367 | RCOAKW00 |
| Accumulated other comprehensive income | (4,220) | (4,481) | (4,021) | (4,586) | (5,758) | (6,305) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,051 | 15,978 | 15,832 | 14,964 | 13,457 | 12,832 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,055 | 2,316 | 1,856 | 2,421 | 3,593 | 4,140 | P859 - P840 |
| Common equity Tier 1 capital | 18,106 | 18,294 | 17,688 | 17,385 | 17,050 | 16,972 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,106 | 18,294 | 17,688 | 17,385 | 17,050 | 16,972 | RCOA8274 |
| Tier 2 capital | 797 | 804 | 804 | 809 | 809 | 808 | RCOA5311 |
| Allowance includable in Tier 2 capital | 797 | 804 | 804 | 809 | 809 | 808 | RCOA5310 |
| Total capital | 18,903 | 19,098 | 18,492 | 18,194 | 17,859 | 17,780 | RCOA3792 |
| Total risk-weighted assets | 85,230 | 79,845 | 83,304 | 77,681 | 80,936 | 78,764 | RCOAA223 |
| Average total assets for the leverage ratio | 163,027 | 160,142 | 154,689 | 150,684 | 147,214 | 143,367 | 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 | $15.1M | $83K | 0.55% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $74.2M | $17.9M | 24.09% | 20.97% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.7M | $5.7M | 100.00% | 6.65% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $20.8M | $10.4M | 50.00% | 12.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $14K | $14K | 100.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $46.1M | $45.9M | 99.62% | 53.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.8M | $3.5M | 90.65% | 4.05% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $520K | $520K | 100.00% | 0.61% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.3M | NA | 1.52% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $83.9M | ties to item 31 ($83.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $85.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $85.2M | 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 | 21.24% | 21.24% | 22.18% | 11.11% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.91% | 22.91% | 23.92% | 11.42% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.23% | 21.23% | 22.20% | 11.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.38% | 22.38% | 23.42% | 11.54% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.07% | 21.07% | 22.07% | 11.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.55% | 21.55% | 22.57% | 11.84% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.10% | 21.10% | 22.12% | 11.75% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.24% | 21.24% | 22.30% | 12.00% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.79% | 20.79% | 21.85% | 11.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.82% | 21.82% | 22.92% | 12.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.80% | 21.80% | 22.94% | 12.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.78% | 21.78% | 22.91% | 12.14% | 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 |
|---|---|---|---|---|---|---|
| Northeast Missouri State Bank (this bank) | Risk-based | 21.24% | 21.24% | 22.18% | 11.11% | |
| Movement Bank | $164.2M | Risk-based | 16.64% | 16.64% | 18.95% | 11.09% |
| Auburn Banking Company | $164.3M | Risk-based | 11.00% | 11.00% | 11.80% | 8.26% |
| Bank of Maysville | $164.0M | Risk-based | 30.26% | 30.26% | 31.08% | 16.94% |
| Beacon Business Bank, N.A. | $164.4M | CBLR | NA | NA | NA | 11.63% |
| Commercial Trust Company of Fayette | $163.8M | CBLR | NA | NA | NA | 10.41% |
| Northwestern Bank, N.A. | $164.7M | CBLR | NA | NA | NA | 11.15% |
| The Salyersville National Bank | $163.5M | Risk-based | 23.15% | 23.15% | 23.94% | 14.24% |
| The Harrison County Bank | $164.9M | CBLR | NA | NA | NA | 10.21% |
| State Bank & Trust Company | $165.1M | Risk-based | 14.35% | 14.35% | 15.59% | 10.63% |
| The Farmers National Bank of Lebanon | $163.0M | CBLR | NA | NA | NA | 10.72% |
| Peer 25th percentile | 14.35% | 14.35% | 15.59% | 10.46% | ||
| Peer median | 16.64% | 16.64% | 18.95% | 10.90% | ||
| Peer 75th percentile | 23.15% | 23.15% | 23.94% | 11.51% | ||
| This bank's percentile | 60 | 60 | 60 | 60 |
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/651158/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.