RNB State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.88% (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: 7.88% (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 14.63% +8.13 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 | $25.6M | 25,638 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $175.2M | 175,230 | RCOAA223 |
| Recomputed ratio | 14.63% | numerator / denominator | |
| Filed ratio | 14.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.13 pp | $14.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.63% +6.63 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 | $25.6M | 25,638 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $175.2M | 175,230 | RCOAA223 |
| Recomputed ratio | 14.63% | numerator / denominator | |
| Filed ratio | 14.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.63 pp | $11.6M | capital that could be lost first |
Total risk-based capital ratio 15.88% +5.88 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 | $27.8M | 27,829 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $175.2M | 175,230 | RCOAA223 |
| Recomputed ratio | 15.88% | numerator / denominator | |
| Filed ratio | 15.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.88 pp | $10.3M | capital that could be lost first |
Tier 1 leverage ratio 8.63% +3.63 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 | $25.6M | 25,638 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $297.2M | 297,250 | RCOAA224 |
| Recomputed ratio | 8.63% | numerator / denominator | |
| Filed ratio | 8.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.63 pp | $10.8M | 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 | 6,450 | 6,450 | 6,450 | 6,450 | 6,450 | 6,450 | RCOAP742 |
| Retained earnings | 19,188 | 19,180 | 18,742 | 18,589 | 17,963 | 17,485 | RCOAKW00 |
| Accumulated other comprehensive income | (7,097) | (7,370) | (6,459) | (7,750) | (10,258) | (9,559) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,541 | 18,260 | 18,733 | 17,289 | 14,155 | 14,376 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,097 | 7,370 | 6,459 | 7,750 | 10,258 | 9,559 | P859 - P840 |
| Common equity Tier 1 capital | 25,638 | 25,630 | 25,192 | 25,039 | 24,413 | 23,935 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,638 | 25,630 | 25,192 | 25,039 | 24,413 | 23,935 | RCOA8274 |
| Tier 2 capital | 2,191 | 2,170 | 2,167 | 2,134 | 2,087 | 2,056 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,191 | 2,170 | 2,167 | 2,134 | 2,087 | 2,056 | RCOA5310 |
| Total capital | 27,829 | 27,800 | 27,359 | 27,173 | 26,500 | 25,991 | RCOA3792 |
| Total risk-weighted assets | 175,230 | 173,557 | 173,350 | 170,633 | 166,788 | 164,358 | RCOAA223 |
| Average total assets for the leverage ratio | 297,250 | 294,982 | 294,423 | 285,298 | 281,420 | 276,104 | 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 | $4.8M | $290K | 6.02% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $104.0M | $23.8M | 22.88% | 13.57% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $17.8M | $3.6M | 20.00% | 2.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $63.8M | $33.1M | 51.91% | 18.90% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $143K | $214K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $97.4M | $92.8M | 95.29% | 52.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.0M | $12.1M | 93.34% | 6.92% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.6M | $8.2M | 64.85% | 4.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.66% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $174.1M | ties to item 31 ($174.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $175.3M | RCONB704 |
| Less: excess allowance for credit losses | $21K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $175.2M | 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 | 14.63% | 14.63% | 15.88% | 8.63% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.77% | 14.77% | 16.02% | 8.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.53% | 14.53% | 15.78% | 8.56% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.67% | 14.67% | 15.92% | 8.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.64% | 14.64% | 15.89% | 8.67% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.56% | 14.56% | 15.81% | 8.67% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.36% | 14.36% | 15.61% | 8.64% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.44% | 14.44% | 15.69% | 8.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.44% | 14.44% | 15.69% | 8.97% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.20% | 14.20% | 15.46% | 8.99% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.94% | 13.94% | 15.19% | 8.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.41% | 13.41% | 14.66% | 8.93% | 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 |
|---|---|---|---|---|---|---|
| RNB State Bank (this bank) | Risk-based | 14.63% | 14.63% | 15.88% | 8.63% | |
| Bank of Forest | $296.3M | CBLR | NA | NA | NA | 10.91% |
| Brattleboro Savings & Loan Association | $296.4M | Risk-based | 15.93% | 15.93% | 17.09% | 10.25% |
| United Bank | $296.0M | Risk-based | 13.43% | 13.43% | 14.69% | 10.66% |
| State Bank | $295.8M | Risk-based | 10.54% | 10.54% | 11.41% | 9.23% |
| Natbank, N.A. | $296.5M | Risk-based | 60.93% | 60.93% | 62.18% | 29.81% |
| Laona State Bank | $296.6M | CBLR | NA | NA | NA | 9.63% |
| The Kaw Valley State Bank and Trust Company, of Wamego, Kansas | $295.8M | CBLR | NA | NA | NA | 11.73% |
| First National Bank of Commerce | $296.6M | CBLR | NA | NA | NA | 10.65% |
| SSB Community Bank | $296.8M | Risk-based | 9.58% | 9.58% | 10.66% | 7.36% |
| The Commercial Bank | $295.5M | CBLR | NA | NA | NA | 10.60% |
| Peer 25th percentile | 10.54% | 10.54% | 11.41% | 9.79% | ||
| Peer median | 13.43% | 13.43% | 14.69% | 10.63% | ||
| Peer 75th percentile | 15.93% | 15.93% | 17.09% | 10.85% | ||
| This bank's percentile | 60 | 60 | 60 | 10 |
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/548052/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.