State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.41% (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: 3.41% (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 10.54% +4.04 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 | $27.4M | 27,440 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $260.4M | 260,359 | RCOAA223 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.04 pp | $10.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.54% +2.54 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 | $27.4M | 27,440 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $260.4M | 260,359 | RCOAA223 |
| Recomputed ratio | 10.54% | numerator / denominator | |
| Filed ratio | 10.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.54 pp | $6.6M | capital that could be lost first |
Total risk-based capital ratio 11.41% +1.41 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 | $29.7M | 29,704 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $260.4M | 260,359 | RCOAA223 |
| Recomputed ratio | 11.41% | numerator / denominator | |
| Filed ratio | 11.41% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.41 pp | $3.7M | capital that could be lost first |
Tier 1 leverage ratio 9.23% +4.23 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 | $27.4M | 27,440 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $297.4M | 297,378 | RCOAA224 |
| Recomputed ratio | 9.23% | numerator / denominator | |
| Filed ratio | 9.23% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.23 pp | $12.6M | 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 | 1,962 | 1,962 | 1,962 | 1,962 | 1,962 | 1,962 | RCOAP742 |
| Retained earnings | 25,478 | 25,096 | 24,861 | 25,598 | 25,103 | 24,265 | RCOAKW00 |
| Accumulated other comprehensive income | (4,789) | (4,803) | (4,960) | (5,428) | (6,952) | (6,701) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,651 | 22,255 | 21,863 | 22,132 | 20,113 | 19,526 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,789 | 4,803 | 4,960 | 5,428 | 6,952 | 6,701 | P859 - P840 |
| Common equity Tier 1 capital | 27,440 | 27,058 | 26,823 | 27,560 | 27,065 | 26,227 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,440 | 27,058 | 26,823 | 27,560 | 27,065 | 26,227 | RCOA8274 |
| Tier 2 capital | 2,264 | 2,222 | 2,881 | 2,516 | 2,468 | 2,410 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,264 | 2,222 | 2,881 | 2,516 | 2,468 | 2,410 | RCOA5310 |
| Total capital | 29,704 | 29,280 | 29,704 | 30,076 | 29,533 | 28,637 | RCOA3792 |
| Total risk-weighted assets | 260,359 | 255,359 | 261,794 | 253,370 | 247,111 | 236,206 | RCOAA223 |
| Average total assets for the leverage ratio | 297,378 | 299,026 | 304,715 | 305,394 | 302,681 | 301,921 | 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 | $21.2M | $911K | 4.30% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $58.7M | $20.3M | 34.59% | 7.80% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $56.6M | $37.4M | 66.03% | 14.36% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.5M | $8.3M | 150.00% | 3.18% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 0.71% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $143.6M | $143.6M | 100.00% | 55.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.4M | $15.9M | 91.23% | 6.10% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.2M | $27.6M | 1250.00% | 10.62% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $4.6M | $4.6M | 100.00% | 1.75% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8K | 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 | $260.4M | ties to item 31 ($260.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $260.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $260.4M | 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 | 10.54% | 10.54% | 11.41% | 9.23% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.60% | 10.60% | 11.47% | 9.05% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.25% | 10.25% | 11.35% | 8.80% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.88% | 10.88% | 11.87% | 9.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.95% | 10.95% | 11.95% | 8.94% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.10% | 11.10% | 12.12% | 8.69% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.08% | 11.08% | 12.13% | 8.29% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.04% | 11.04% | 12.11% | 8.13% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.49% | 10.49% | 11.74% | 7.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.61% | 10.61% | 11.74% | 8.02% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.46% | 10.46% | 11.58% | 7.99% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.56% | 10.56% | 11.68% | 8.15% | 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 |
|---|---|---|---|---|---|---|
| State Bank (this bank) | Risk-based | 10.54% | 10.54% | 11.41% | 9.23% | |
| The Kaw Valley State Bank and Trust Company, of Wamego, Kansas | $295.8M | CBLR | NA | NA | NA | 11.73% |
| United Bank | $296.0M | Risk-based | 13.43% | 13.43% | 14.69% | 10.66% |
| RNB State Bank | $296.2M | Risk-based | 14.63% | 14.63% | 15.88% | 8.63% |
| The Commercial Bank | $295.5M | CBLR | NA | NA | NA | 10.60% |
| 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% |
| Arrowhead Bank | $295.3M | Risk-based | 22.31% | 22.31% | 23.49% | 11.89% |
| 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% |
| Coleman County State Bank | $295.1M | Risk-based | 12.90% | 12.90% | 13.89% | 8.56% |
| Peer 25th percentile | 13.73% | 13.73% | 14.99% | 9.79% | ||
| Peer median | 15.28% | 15.28% | 16.48% | 10.63% | ||
| Peer 75th percentile | 20.72% | 20.72% | 21.89% | 11.52% | ||
| This bank's percentile | 0 | 0 | 0 | 20 |
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/266244/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.