Northern State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.08% (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: 10.08% (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 17.11% +10.61 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 | $33.2M | 33,236 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.3M | 194,304 | RCOAA223 |
| Recomputed ratio | 17.11% | numerator / denominator | |
| Filed ratio | 17.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.61 pp | $20.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.11% +9.11 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 | $33.2M | 33,236 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.3M | 194,304 | RCOAA223 |
| Recomputed ratio | 17.11% | numerator / denominator | |
| Filed ratio | 17.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.11 pp | $17.7M | capital that could be lost first |
Total risk-based capital ratio 18.08% +8.08 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 | $35.1M | 35,126 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $194.3M | 194,304 | RCOAA223 |
| Recomputed ratio | 18.08% | numerator / denominator | |
| Filed ratio | 18.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.08 pp | $15.7M | capital that could be lost first |
Tier 1 leverage ratio 9.92% +4.92 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 | $33.2M | 33,236 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $335.0M | 335,008 | RCOAA224 |
| Recomputed ratio | 9.92% | numerator / denominator | |
| Filed ratio | 9.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.92 pp | $16.5M | 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 | 6,700 | 6,700 | 6,700 | 6,700 | 6,700 | 6,700 | RCOAP742 |
| Retained earnings | 26,536 | 25,915 | 25,599 | 25,142 | 24,836 | 24,095 | RCOAKW00 |
| Accumulated other comprehensive income | (143) | 141 | 1,275 | 1,157 | 244 | (146) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,093 | 32,756 | 33,574 | 32,999 | 31,780 | 30,649 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 143 | (141) | (1,275) | (1,157) | (244) | 146 | P859 - P840 |
| Common equity Tier 1 capital | 33,236 | 32,615 | 32,299 | 31,842 | 31,536 | 30,795 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,236 | 32,615 | 32,299 | 31,842 | 31,536 | 30,795 | RCOA8274 |
| Tier 2 capital | 1,890 | 1,791 | 1,638 | 1,955 | 1,805 | 1,654 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,890 | 1,791 | 1,638 | 1,955 | 1,805 | 1,654 | RCOA5310 |
| Total capital | 35,126 | 34,406 | 33,937 | 33,797 | 33,341 | 32,449 | RCOA3792 |
| Total risk-weighted assets | 194,304 | 181,767 | 182,797 | 175,615 | 170,800 | 165,736 | RCOAA223 |
| Average total assets for the leverage ratio | 335,008 | 329,180 | 324,878 | 320,320 | 306,806 | 310,460 | 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 | $37.3M | $1.6M | 4.19% | 0.80% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $116.6M | $53.3M | 45.75% | 27.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.9M | $1.8M | 20.00% | 0.92% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $75.5M | $41.3M | 54.68% | 21.24% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.2M | $6.3M | 150.00% | 3.23% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $43K | $64K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $76.7M | $69.1M | 90.00% | 35.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.5M | $12.5M | 92.76% | 6.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.4M | $8.4M | 100.00% | 4.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $194.3M | ties to item 31 ($194.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $194.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $194.3M | 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 | 17.11% | 17.11% | 18.08% | 9.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.94% | 17.94% | 18.93% | 9.91% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.67% | 17.67% | 18.57% | 9.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.13% | 18.13% | 19.24% | 9.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.46% | 18.46% | 19.52% | 10.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.58% | 18.58% | 19.58% | 9.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.34% | 17.34% | 18.23% | 9.76% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.70% | 16.70% | 17.55% | 9.47% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.21% | 17.21% | 18.04% | 9.41% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.37% | 17.37% | 18.21% | 9.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.16% | 17.16% | 17.97% | 8.88% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.98% | 16.98% | 17.79% | 8.74% | 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 |
|---|---|---|---|---|---|---|
| Northern State Bank (this bank) | Risk-based | 17.11% | 17.11% | 18.08% | 9.92% | |
| Patterson State Bank | $330.7M | Risk-based | 17.03% | 17.03% | 18.28% | 8.92% |
| Texana Bank, N.A. | $330.6M | CBLR | NA | NA | NA | 9.06% |
| Woodlands National Bank | $331.0M | Risk-based | 23.71% | 23.71% | 24.94% | 11.20% |
| New Carlisle Federal Savings Bank | $330.5M | Risk-based | 10.05% | 10.05% | 10.79% | 8.42% |
| The Colorado Bank and Trust Company of La Junta | $330.3M | CBLR | NA | NA | NA | 10.33% |
| Viking Bank, N.A. | $330.3M | CBLR | NA | NA | NA | 9.19% |
| High Plains Bank | $330.2M | CBLR | NA | NA | NA | 10.76% |
| Commercial National Bank of Texarkana | $330.1M | Risk-based | 14.46% | 14.46% | 15.63% | 10.01% |
| The Harvard State Bank | $331.5M | Risk-based | 14.44% | 14.44% | 15.45% | 8.79% |
| Peer 25th percentile | 14.44% | 14.44% | 15.45% | 8.92% | ||
| Peer median | 14.46% | 14.46% | 15.63% | 9.19% | ||
| Peer 75th percentile | 17.03% | 17.03% | 18.28% | 10.33% | ||
| This bank's percentile | 80 | 80 | 60 | 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/625757/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.