State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.81% (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: 6.81% (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 13.56% +7.06 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 | $6.3M | 6,301 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.5M | 46,482 | RCOAA223 |
| Recomputed ratio | 13.56% | numerator / denominator | |
| Filed ratio | 13.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.06 pp | $3.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.56% +5.56 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 | $6.3M | 6,301 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.5M | 46,482 | RCOAA223 |
| Recomputed ratio | 13.56% | numerator / denominator | |
| Filed ratio | 13.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.56 pp | $2.6M | capital that could be lost first |
Total risk-based capital ratio 14.81% +4.81 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 | $6.9M | 6,882 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $46.5M | 46,482 | RCOAA223 |
| Recomputed ratio | 14.81% | numerator / denominator | |
| Filed ratio | 14.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.81 pp | $2.2M | capital that could be lost first |
Tier 1 leverage ratio 8.31% +3.31 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 | $6.3M | 6,301 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $75.8M | 75,835 | RCOAA224 |
| Recomputed ratio | 8.31% | numerator / denominator | |
| Filed ratio | 8.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.31 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 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | RCOAP742 |
| Retained earnings | 2,501 | 2,496 | 2,540 | 2,526 | 2,479 | 2,462 | RCOAKW00 |
| Accumulated other comprehensive income | (106) | (132) | (113) | (156) | (231) | (302) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,195 | 6,164 | 6,227 | 6,170 | 6,048 | 5,960 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 106 | 132 | 113 | 156 | 231 | 302 | P859 - P840 |
| Common equity Tier 1 capital | 6,301 | 6,296 | 6,340 | 6,326 | 6,279 | 6,262 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,301 | 6,296 | 6,340 | 6,326 | 6,279 | 6,262 | RCOA8274 |
| Tier 2 capital | 581 | 573 | 580 | 577 | 569 | 552 | RCOA5311 |
| Allowance includable in Tier 2 capital | 581 | 573 | 580 | 577 | 569 | 552 | RCOA5310 |
| Total capital | 6,882 | 6,869 | 6,920 | 6,903 | 6,848 | 6,814 | RCOA3792 |
| Total risk-weighted assets | 46,482 | 45,889 | 46,989 | 46,158 | 45,571 | 44,117 | RCOAA223 |
| Average total assets for the leverage ratio | 75,835 | 74,654 | 74,492 | 74,780 | 75,761 | 77,338 | 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 | $11.3M | $35K | 0.31% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $8.3M | $1.8M | 22.08% | 3.96% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $21.8M | $12.0M | 55.10% | 25.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $95K | $142K | 150.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $29.7M | $28.2M | 95.06% | 60.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.4M | $4.2M | 96.60% | 9.12% | RC-R Part II, item 8 |
| 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 | $46.5M | ties to item 31 ($46.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $46.5M | RCONB704 |
| Less: excess allowance for credit losses | $2K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $46.5M | 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 | 13.56% | 13.56% | 14.81% | 8.31% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 13.72% | 13.72% | 14.97% | 8.43% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 13.49% | 13.49% | 14.73% | 8.51% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.71% | 13.71% | 14.96% | 8.46% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 13.78% | 13.78% | 15.03% | 8.29% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 14.19% | 14.19% | 15.45% | 8.10% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 13.20% | 13.20% | 14.45% | 8.09% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 13.16% | 13.16% | 14.41% | 8.15% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 13.60% | 13.60% | 14.85% | 8.60% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 13.38% | 13.38% | 14.63% | 8.55% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 13.21% | 13.21% | 14.46% | 8.36% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 12.76% | 12.76% | 14.01% | 8.07% | 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 |
|---|---|---|---|---|---|---|
| State Bank (this bank) | Risk-based | 13.56% | 13.56% | 14.81% | 8.31% | |
| Southeast First National Bank | $74.9M | CBLR | NA | NA | NA | 11.67% |
| Bonanza Valley State Bank | $74.8M | Risk-based | 12.15% | 12.15% | 12.61% | 9.73% |
| First Security Bank - West | $75.2M | Risk-based | 45.99% | 45.99% | 47.23% | 12.87% |
| Fidelity Personal Trust Company, F.S.B. | $74.6M | CBLR | NA | NA | NA | 101.53% |
| Century Savings and Loan Association | $75.3M | CBLR | NA | NA | NA | 16.43% |
| Commercial State Bank | $75.5M | CBLR | NA | NA | NA | 28.59% |
| West Valley National Bank | $74.3M | Risk-based | 12.13% | 12.13% | 13.38% | 9.36% |
| Ipswich State Bank | $74.2M | Risk-based | 25.36% | 25.36% | 25.94% | 15.46% |
| Heartland State Bank | $75.6M | CBLR | NA | NA | NA | 9.75% |
| Nebraska State Bank | $74.1M | CBLR | NA | NA | NA | 18.08% |
| Peer 25th percentile | 12.15% | 12.15% | 13.19% | 10.23% | ||
| Peer median | 18.76% | 18.76% | 19.66% | 14.16% | ||
| Peer 75th percentile | 30.52% | 30.52% | 31.26% | 17.67% | ||
| This bank's percentile | 50 | 50 | 50 | 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/651149/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.