Park State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.80% (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: 7.80% (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 14.94% +8.44 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 | $147.1M | 147,126 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $985.0M | 984,954 | RCOAA223 |
| Recomputed ratio | 14.94% | numerator / denominator | |
| Filed ratio | 14.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.44 pp | $83.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.94% +6.94 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 | $147.1M | 147,126 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $985.0M | 984,954 | RCOAA223 |
| Recomputed ratio | 14.94% | numerator / denominator | |
| Filed ratio | 14.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.94 pp | $68.3M | capital that could be lost first |
Total risk-based capital ratio 15.80% +5.80 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 | $155.6M | 155,627 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $985.0M | 984,954 | RCOAA223 |
| Recomputed ratio | 15.80% | numerator / denominator | |
| Filed ratio | 15.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.80 pp | $57.1M | capital that could be lost first |
Tier 1 leverage ratio 9.89% +4.89 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 | $147.1M | 147,126 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.49B | 1,487,288 | RCOAA224 |
| Recomputed ratio | 9.89% | numerator / denominator | |
| Filed ratio | 9.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.89 pp | $72.8M | 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 | 85,145 | 85,145 | 85,145 | 85,000 | 85,000 | 85,000 | RCOAP742 |
| Retained earnings | 67,562 | 66,194 | 63,892 | 67,562 | 67,086 | 62,144 | RCOAKW00 |
| Accumulated other comprehensive income | (5,934) | (6,335) | (5,427) | (5,847) | (7,323) | (9,190) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 146,773 | 145,004 | 143,610 | 146,715 | 144,763 | 137,954 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 353 | 436 | (792) | 909 | 2,090 | 3,659 | P859 - P840 |
| Common equity Tier 1 capital | 147,126 | 145,440 | 142,818 | 147,624 | 146,853 | 141,613 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 147,126 | 145,440 | 142,818 | 147,624 | 146,853 | 141,613 | RCOA8274 |
| Tier 2 capital | 8,501 | 9,785 | 9,928 | 9,792 | 9,102 | 9,634 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,501 | 9,785 | 9,928 | 9,792 | 9,102 | 9,634 | RCOA5310 |
| Total capital | 155,627 | 155,225 | 152,746 | 157,416 | 155,955 | 151,247 | RCOA3792 |
| Total risk-weighted assets | 984,954 | 984,941 | 969,765 | 917,322 | 923,961 | 936,180 | RCOAA223 |
| Average total assets for the leverage ratio | 1,487,288 | 1,482,575 | 1,430,673 | 1,390,695 | 1,424,386 | 1,417,113 | 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 | $106.9M | $39K | 0.04% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $110.1M | $33.6M | 30.47% | 3.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $332.0M | $185.4M | 55.85% | 18.83% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $13K | $20K | 150.00% | 0.00% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.4M | $11.1M | 150.00% | 1.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $563.3M | $562.7M | 99.89% | 57.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $61.9M | $62.7M | 101.17% | 6.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $62.6M | $60.9M | 97.35% | 6.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.7M | $3.8M | 80.73% | 0.39% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $64.8M | NA | 6.58% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $920.2M | ties to item 31 ($920.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $985.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $985.0M | 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 | 14.94% | 14.94% | 15.80% | 9.89% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.77% | 14.77% | 15.76% | 9.81% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.73% | 14.73% | 15.75% | 9.98% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.09% | 16.09% | 17.16% | 10.62% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.89% | 15.89% | 16.88% | 10.31% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.13% | 15.13% | 16.16% | 9.99% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.42% | 14.42% | 15.43% | 9.66% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.96% | 13.96% | 15.00% | 9.57% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.82% | 13.82% | 14.84% | 9.62% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.22% | 13.22% | 14.32% | 9.68% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.05% | 13.05% | 14.18% | 9.87% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.01% | 13.01% | 14.14% | 10.11% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Park State Bank (this bank) | Risk-based | 14.94% | 14.94% | 15.80% | 9.89% | |
| Elkhorn Valley Bank & Trust | $1.49B | Risk-based | 12.90% | 12.90% | 14.15% | 10.49% |
| Ascend Bank | $1.49B | CBLR | NA | NA | NA | 9.65% |
| Pathfinder Bank | $1.49B | Risk-based | 13.36% | 13.36% | 14.62% | 9.64% |
| First National Bank of Pulaski | $1.50B | CBLR | NA | NA | NA | 11.32% |
| American Heritage Bank | $1.48B | Risk-based | 23.48% | 23.48% | 24.73% | 9.57% |
| Peoples State Bank | $1.50B | Risk-based | 13.41% | 13.41% | 14.63% | 10.17% |
| Bath Savings Institution | $1.50B | CBLR | NA | NA | NA | 15.76% |
| United Bank | $1.48B | Risk-based | 20.70% | 20.70% | 21.86% | 15.79% |
| Citizens Bank and Trust | $1.48B | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% |
| Peer 25th percentile | 13.01% | 13.01% | 14.27% | 9.64% | ||
| Peer median | 13.38% | 13.38% | 14.63% | 10.17% | ||
| Peer 75th percentile | 18.88% | 18.88% | 20.05% | 11.32% | ||
| This bank's percentile | 67 | 67 | 67 | 44 |
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/286457/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.