State Bank of Easton: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.45% (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: 12.45% (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 19.20% +12.70 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 | $3.9M | 3,928 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.5M | 20,461 | RCOAA223 |
| Recomputed ratio | 19.20% | numerator / denominator | |
| Filed ratio | 19.20% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.70 pp | $2.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.20% +11.20 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 | $3.9M | 3,928 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.5M | 20,461 | RCOAA223 |
| Recomputed ratio | 19.20% | numerator / denominator | |
| Filed ratio | 19.20% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.20 pp | $2.3M | capital that could be lost first |
Total risk-based capital ratio 20.45% +10.45 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 | $4.2M | 4,184 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.5M | 20,461 | RCOAA223 |
| Recomputed ratio | 20.45% | numerator / denominator | |
| Filed ratio | 20.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.45 pp | $2.1M | capital that could be lost first |
Tier 1 leverage ratio 13.76% +8.76 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 | $3.9M | 3,928 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $28.6M | 28,552 | RCOAA224 |
| Recomputed ratio | 13.76% | numerator / denominator | |
| Filed ratio | 13.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.76 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 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | RCOAP742 |
| Retained earnings | 928 | 898 | 828 | 787 | 724 | 637 | RCOAKW00 |
| Accumulated other comprehensive income | (22) | (23) | 13 | (13) | (33) | (85) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,906 | 3,875 | 3,841 | 3,774 | 3,691 | 3,552 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 22 | 23 | (13) | 13 | 33 | 85 | P859 - P840 |
| Common equity Tier 1 capital | 3,928 | 3,898 | 3,828 | 3,787 | 3,724 | 3,637 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,928 | 3,898 | 3,828 | 3,787 | 3,724 | 3,637 | RCOA8274 |
| Tier 2 capital | 256 | 247 | 244 | 240 | 237 | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 256 | 247 | 244 | 240 | 237 | NA | RCOA5310 |
| Total capital | 4,184 | 4,145 | 4,072 | 4,027 | 3,961 | NA | RCOA3792 |
| Total risk-weighted assets | 20,461 | 20,175 | 20,237 | 19,958 | 18,961 | NA | RCOAA223 |
| Average total assets for the leverage ratio | 28,552 | 28,669 | 28,483 | 27,937 | 28,203 | 29,014 | 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 | $4.3M | $4K | 0.10% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.4M | $1.1M | 32.46% | 5.40% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $37K | $7K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.7M | $1.4M | 52.19% | 6.92% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $318K | $477K | 150.00% | 2.33% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $16.8M | $16.5M | 97.95% | 80.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.1M | $999K | 94.76% | 4.88% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $100 | 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 | $20.5M | ties to item 31 ($20.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $20.5M | RCONB704 |
| Less: excess allowance for credit losses | $27K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $20.5M | 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 | 19.20% | 19.20% | 20.45% | 13.76% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 19.32% | 19.32% | 20.55% | 13.60% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 18.92% | 18.92% | 20.12% | 13.44% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 18.97% | 18.97% | 20.18% | 13.56% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 19.64% | 19.64% | 20.89% | 13.20% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 12.54% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 18.42% | 18.42% | 19.67% | 12.46% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 19.72% | 19.72% | 20.97% | 12.61% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 19.37% | 19.37% | 20.62% | 12.55% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 20.47% | 20.47% | 21.72% | 11.78% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 19.90% | 19.90% | 21.15% | 11.92% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 19.23% | 19.23% | 20.48% | 11.63% | 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 of Easton (this bank) | Risk-based | 19.20% | 19.20% | 20.45% | 13.76% | |
| Andes State Bank | $28.2M | Risk-based | 29.17% | 29.17% | 30.42% | 13.32% |
| The Liberty Savings Association, FSA | $28.2M | CBLR | NA | NA | NA | 24.05% |
| Milford Building and Loan Association, SB | $28.1M | CBLR | NA | NA | NA | 12.29% |
| The First National Bank of Frederick | $28.8M | CBLR | NA | NA | NA | 12.71% |
| American Trust & Savings Bank | $27.8M | Risk-based | 39.96% | 39.96% | 41.23% | 15.65% |
| Citizens Bank of Edinburg | $29.0M | CBLR | NA | NA | NA | 11.93% |
| The Philadelphia Trust Company | $27.7M | CBLR | NA | NA | NA | 71.82% |
| Brazos National Bank | $27.6M | Risk-based | 99.13% | 99.13% | 99.49% | 56.08% |
| Peer 25th percentile | 34.56% | 34.56% | 35.83% | 12.61% | ||
| Peer median | 39.96% | 39.96% | 41.23% | 14.49% | ||
| Peer 75th percentile | 69.54% | 69.54% | 70.36% | 32.06% | ||
| This bank's percentile | 0 | 0 | 0 | 50 |
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/379050/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.