State Bank of Toulon: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.15% (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: 5.15% (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 12.45% +5.95 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 | $35.3M | 35,327 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $283.8M | 283,800 | RCOAA223 |
| Recomputed ratio | 12.45% | numerator / denominator | |
| Filed ratio | 12.45% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.95 pp | $16.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.45% +4.45 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 | $35.3M | 35,327 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $283.8M | 283,800 | RCOAA223 |
| Recomputed ratio | 12.45% | numerator / denominator | |
| Filed ratio | 12.45% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.45 pp | $12.6M | capital that could be lost first |
Total risk-based capital ratio 13.15% +3.15 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 | $37.3M | 37,310 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $283.8M | 283,800 | RCOAA223 |
| Recomputed ratio | 13.15% | numerator / denominator | |
| Filed ratio | 13.15% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.15 pp | $8.9M | capital that could be lost first |
Tier 1 leverage ratio 10.46% +5.46 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 | $35.3M | 35,327 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $337.6M | 337,631 | RCOAA224 |
| Recomputed ratio | 10.46% | numerator / denominator | |
| Filed ratio | 10.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.46 pp | $18.4M | 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 | 7,535 | 7,535 | 7,535 | 7,535 | 7,535 | 7,535 | RCOAP742 |
| Retained earnings | 30,818 | 30,023 | 29,300 | 29,285 | 29,069 | 28,454 | RCOAKW00 |
| Accumulated other comprehensive income | (4,951) | (4,632) | (4,596) | (5,055) | (7,597) | (7,465) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,402 | 32,926 | 32,239 | 31,765 | 29,007 | 28,524 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,925 | 1,606 | 1,570 | 2,029 | 4,571 | 4,439 | P859 - P840 |
| Common equity Tier 1 capital | 35,327 | 34,532 | 33,809 | 33,794 | 33,578 | 32,963 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,327 | 34,532 | 33,809 | 33,794 | 33,578 | 32,963 | RCOA8274 |
| Tier 2 capital | 1,983 | 1,940 | 1,940 | 1,945 | 1,863 | 1,888 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,983 | 1,940 | 1,940 | 1,945 | 1,863 | 1,888 | RCOA5310 |
| Total capital | 37,310 | 36,472 | 35,749 | 35,739 | 35,441 | 34,851 | RCOA3792 |
| Total risk-weighted assets | 283,800 | 280,424 | 275,500 | 270,977 | 271,147 | 269,098 | RCOAA223 |
| Average total assets for the leverage ratio | 337,631 | 333,392 | 327,393 | 325,735 | 326,228 | 326,106 | 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 | $22.3M | $4.5M | 20.00% | 1.57% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $81.7M | $16.1M | 19.71% | 5.67% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $13.4M | $10.9M | 81.41% | 3.83% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $13.9M | $7.0M | 50.55% | 2.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $294K | $441K | 150.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $208.5M | $208.5M | 100.00% | 73.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.2M | $17.2M | 100.00% | 6.05% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.7M | $12.7M | 100.00% | 4.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.6M | NA | 2.31% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $277.2M | does not tie to item 31 ($278.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $283.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $283.8M | 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 | 12.45% | 12.45% | 13.15% | 10.46% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.31% | 12.31% | 13.01% | 10.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.27% | 12.27% | 12.98% | 10.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.47% | 12.47% | 13.19% | 10.37% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.38% | 12.38% | 13.07% | 10.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.25% | 12.25% | 12.95% | 10.11% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.22% | 12.22% | 12.94% | 9.93% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.16% | 12.16% | 12.87% | 9.73% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.12% | 12.12% | 12.83% | 10.00% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.99% | 11.99% | 12.71% | 9.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.33% | 12.33% | 13.07% | 9.88% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.69% | 12.69% | 13.44% | 9.98% | 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 of Toulon (this bank) | Risk-based | 12.45% | 12.45% | 13.15% | 10.46% | |
| Farmers and Merchants Bank of St. Clair | $343.5M | Risk-based | 18.30% | 18.30% | 19.52% | 12.76% |
| Greenville Savings Bank | $342.7M | CBLR | NA | NA | NA | 12.84% |
| Buena Vista National Bank | $344.0M | Risk-based | 14.57% | 14.57% | 15.82% | 11.12% |
| Premier Bank N.A. | $342.4M | CBLR | NA | NA | NA | 12.59% |
| Farmers State Bank of Alto Pass, Ill. | $342.4M | Risk-based | 12.25% | 12.25% | 13.37% | 9.51% |
| First Community Bank | $342.3M | Risk-based | 11.15% | 11.15% | 12.40% | 9.05% |
| Citizens First Bank | $344.5M | CBLR | NA | NA | NA | 10.26% |
| Phenix-Girard Bank | $342.3M | CBLR | NA | NA | NA | 11.76% |
| The First National Bank of Hereford | $344.6M | CBLR | NA | NA | NA | 12.32% |
| Gulfside Bank | $344.6M | CBLR | NA | NA | NA | 11.24% |
| Peer 25th percentile | 11.98% | 11.98% | 13.13% | 10.47% | ||
| Peer median | 13.41% | 13.41% | 14.60% | 11.50% | ||
| Peer 75th percentile | 15.50% | 15.50% | 16.75% | 12.52% | ||
| This bank's percentile | 50 | 50 | 25 | 30 |
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/535940/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.