Rochelle State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.45% (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: 3.45% (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 10.38% +3.88 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 | $6.8M | 6,752 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.0M | 65,022 | RCOAA223 |
| Recomputed ratio | 10.38% | numerator / denominator | |
| Filed ratio | 10.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.88 pp | $2.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.38% +2.38 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 | $6.8M | 6,752 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.0M | 65,022 | RCOAA223 |
| Recomputed ratio | 10.38% | numerator / denominator | |
| Filed ratio | 10.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.38 pp | $1.6M | capital that could be lost first |
Total risk-based capital ratio 11.45% +1.45 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 | $7.4M | 7,444 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $65.0M | 65,022 | RCOAA223 |
| Recomputed ratio | 11.45% | numerator / denominator | |
| Filed ratio | 11.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.45 pp | $942K | capital that could be lost first |
Tier 1 leverage ratio 8.02% +3.02 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 | $6.8M | 6,752 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $84.2M | 84,211 | RCOAA224 |
| Recomputed ratio | 8.02% | numerator / denominator | |
| Filed ratio | 8.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.02 pp | $2.5M | 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 | 11,306 | 11,256 | 11,231 | 11,181 | 11,131 | 11,131 | RCOAP742 |
| Retained earnings | (3,951) | (3,994) | (4,019) | (4,060) | (4,082) | (4,103) | RCOAKW00 |
| Accumulated other comprehensive income | (547) | (535) | (503) | (573) | (673) | (792) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,808 | 6,727 | 6,709 | 6,548 | 6,376 | 6,236 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (56) | (83) | (130) | (76) | 9 | 113 | P859 - P840 |
| Common equity Tier 1 capital | 6,752 | 6,644 | 6,579 | 6,472 | 6,385 | 6,349 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,752 | 6,644 | 6,579 | 6,472 | 6,385 | 6,349 | RCOA8274 |
| Tier 2 capital | 692 | 635 | 603 | 623 | 579 | 533 | RCOA5311 |
| Allowance includable in Tier 2 capital | 692 | 635 | 603 | 623 | 579 | 533 | RCOA5310 |
| Total capital | 7,444 | 7,279 | 7,182 | 7,095 | 6,964 | 6,882 | RCOA3792 |
| Total risk-weighted assets | 65,022 | 60,650 | 59,863 | 64,095 | 61,349 | 59,771 | RCOAA223 |
| Average total assets for the leverage ratio | 84,211 | 80,668 | 77,651 | 76,120 | 74,587 | 76,905 | 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 | $7.8M | $633K | 8.09% | 0.97% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $10.5M | $2.1M | 20.00% | 3.23% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $7.2M | $3.6M | 50.00% | 5.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $2.0M | 150.00% | 3.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $57.5M | $53.9M | 93.64% | 82.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.9M | $1.9M | 98.69% | 2.96% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $974K | $974K | 100.00% | 1.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $65.0M | ties to item 31 ($65.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $65.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $65.0M | 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 | 10.38% | 10.38% | 11.45% | 8.02% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 10.95% | 10.95% | 12.00% | 8.24% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 10.99% | 10.99% | 12.00% | 8.47% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 10.10% | 10.10% | 11.07% | 8.50% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 10.41% | 10.41% | 11.35% | 8.56% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 10.62% | 10.62% | 11.51% | 8.26% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 10.78% | 10.78% | 11.63% | 8.43% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 10.47% | 10.47% | 11.36% | 8.71% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 11.80% | 11.80% | 12.71% | 9.69% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 12.84% | 12.84% | 13.65% | 10.76% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 14.71% | 14.71% | 15.55% | 11.84% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 18.10% | 18.10% | 18.88% | 14.96% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Rochelle State Bank (this bank) | Risk-based | 10.38% | 10.38% | 11.45% | 8.02% | |
| Western Dakota Bank | $85.6M | CBLR | NA | NA | NA | 9.20% |
| Bank of Maple Plain | $85.5M | Risk-based | 27.31% | 27.31% | 28.56% | 14.05% |
| Villa Grove State Bank | $85.9M | CBLR | NA | NA | NA | 12.22% |
| Southwest Bank of Weatherford | $86.0M | Risk-based | 25.73% | 25.73% | 26.99% | 13.52% |
| The First National Bank of Gilbert | $86.0M | Risk-based | 12.62% | 12.62% | 13.88% | 7.12% |
| Bank of Hancock County | $85.2M | CBLR | NA | NA | NA | 20.15% |
| Peoples Bank | $86.1M | Risk-based | 15.75% | 15.75% | 17.00% | 11.66% |
| First Security Bank - Canby | $85.2M | Risk-based | 24.90% | 24.90% | 25.87% | 14.06% |
| The Farmers State Bank | $86.2M | CBLR | NA | NA | NA | 12.74% |
| Peer 25th percentile | 15.75% | 15.75% | 17.00% | 11.66% | ||
| Peer median | 24.90% | 24.90% | 25.87% | 12.74% | ||
| Peer 75th percentile | 25.73% | 25.73% | 26.99% | 14.05% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/649632/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.