NSB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.00% (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: 4.00% (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 10.94% +4.44 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 | $38.9M | 38,947 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $356.0M | 356,023 | RCOAA223 |
| Recomputed ratio | 10.94% | numerator / denominator | |
| Filed ratio | 10.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.44 pp | $15.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.94% +2.94 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 | $38.9M | 38,947 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $356.0M | 356,023 | RCOAA223 |
| Recomputed ratio | 10.94% | numerator / denominator | |
| Filed ratio | 10.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.94 pp | $10.5M | capital that could be lost first |
Total risk-based capital ratio 12.00% +2.00 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 | $42.7M | 42,724 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $356.0M | 356,023 | RCOAA223 |
| Recomputed ratio | 12.00% | numerator / denominator | |
| Filed ratio | 12.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.00 pp | $7.1M | capital that could be lost first |
Tier 1 leverage ratio 8.49% +3.49 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 | $38.9M | 38,947 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $458.9M | 458,926 | RCOAA224 |
| Recomputed ratio | 8.49% | numerator / denominator | |
| Filed ratio | 8.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.49 pp | $16.0M | 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 | 21,000 | 21,000 | 21,000 | 21,000 | 21,000 | 21,000 | RCOAP742 |
| Retained earnings | 23,403 | 23,042 | 23,062 | 23,171 | 22,450 | 22,153 | RCOAKW00 |
| Accumulated other comprehensive income | (5,524) | (6,109) | (5,515) | (6,151) | (7,856) | (8,641) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 38,879 | 37,933 | 38,547 | 38,020 | 35,594 | 34,512 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 68 | 653 | 59 | 695 | 2,400 | 3,457 | P859 - P840 |
| Common equity Tier 1 capital | 38,947 | 38,586 | 38,606 | 38,715 | 37,994 | 37,969 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,947 | 38,586 | 38,606 | 38,715 | 37,994 | 37,969 | RCOA8274 |
| Tier 2 capital | 3,777 | 3,268 | 2,988 | 3,488 | 3,588 | 3,563 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,777 | 3,268 | 2,988 | 3,488 | 3,588 | 3,563 | RCOA5310 |
| Total capital | 42,724 | 41,854 | 41,594 | 42,203 | 41,582 | 41,532 | RCOA3792 |
| Total risk-weighted assets | 356,023 | 360,740 | 362,059 | 350,615 | 354,769 | 348,694 | RCOAA223 |
| Average total assets for the leverage ratio | 458,926 | 456,206 | 466,089 | 453,201 | 453,259 | 443,635 | 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 | $4.5M | $144K | 3.24% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $89.6M | $13.7M | 15.25% | 3.84% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $18.6M | $3.7M | 20.00% | 1.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $30.2M | $15.1M | 50.00% | 4.24% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.1M | 100.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $302.5M | $302.5M | 100.00% | 84.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.4M | $17.1M | 98.36% | 4.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.7M | $1.7M | 61.76% | 0.47% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $354.9M | ties to item 31 ($354.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $356.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $356.0M | 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 | 10.94% | 10.94% | 12.00% | 8.49% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.70% | 10.70% | 11.60% | 8.46% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.66% | 10.66% | 11.49% | 8.28% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.04% | 11.04% | 12.04% | 8.54% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.71% | 10.71% | 11.72% | 8.38% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.89% | 10.89% | 11.91% | 8.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.65% | 10.65% | 11.66% | 8.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.22% | 10.22% | 11.19% | 8.42% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.98% | 10.98% | 12.01% | 8.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.42% | 11.42% | 12.49% | 9.08% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.29% | 11.29% | 12.34% | 9.00% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.16% | 12.16% | 13.27% | 9.20% | 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 |
|---|---|---|---|---|---|---|
| NSB Bank (this bank) | Risk-based | 10.94% | 10.94% | 12.00% | 8.49% | |
| United Savings Bank | $460.6M | CBLR | NA | NA | NA | 17.44% |
| Farmers Savings Bank | $461.2M | Risk-based | 20.06% | 20.06% | 21.07% | 11.24% |
| United Cumberland Bank | $460.2M | CBLR | NA | NA | NA | 11.47% |
| The Missouri Bank | $461.5M | CBLR | NA | NA | NA | 12.57% |
| Sterling State Bank | $461.9M | Risk-based | 12.80% | 12.80% | 13.98% | 8.54% |
| Northeast Security Bank | $461.9M | Risk-based | 15.42% | 15.42% | 16.67% | 10.77% |
| The Bank | $462.0M | CBLR | NA | NA | NA | 12.76% |
| Integrity Bank & Trust | $459.6M | Risk-based | 12.61% | 12.61% | 13.85% | 9.11% |
| Bankflorida | $459.5M | Risk-based | 14.29% | 14.29% | 15.54% | 12.58% |
| Robertson Banking Company | $462.7M | Risk-based | 14.86% | 14.86% | 16.11% | 11.26% |
| Peer 25th percentile | 13.17% | 13.17% | 14.37% | 10.89% | ||
| Peer median | 14.57% | 14.57% | 15.82% | 11.37% | ||
| Peer 75th percentile | 15.28% | 15.28% | 16.53% | 12.58% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/253646/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.