Tennessee State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.85% (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: 5.85% (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 12.63% +6.13 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 | $91.0M | 90,985 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $720.5M | 720,536 | RCOAA223 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.13 pp | $44.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.63% +4.63 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 | $91.0M | 90,985 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $720.5M | 720,536 | RCOAA223 |
| Recomputed ratio | 12.63% | numerator / denominator | |
| Filed ratio | 12.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.63 pp | $33.3M | capital that could be lost first |
Total risk-based capital ratio 13.85% +3.85 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 | $99.8M | 99,811 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $720.5M | 720,536 | RCOAA223 |
| Recomputed ratio | 13.85% | numerator / denominator | |
| Filed ratio | 13.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.85 pp | $27.8M | capital that could be lost first |
Tier 1 leverage ratio 9.31% +4.31 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 | $91.0M | 90,985 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $977.2M | 977,179 | RCOAA224 |
| Recomputed ratio | 9.31% | numerator / denominator | |
| Filed ratio | 9.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.31 pp | $42.1M | 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 | 22,925 | 22,925 | 22,925 | 22,925 | 22,925 | 22,925 | RCOAP742 |
| Retained earnings | 68,060 | 67,510 | 66,805 | 65,894 | 65,118 | 64,061 | RCOAKW00 |
| Accumulated other comprehensive income | (5,825) | (6,315) | (5,685) | (6,419) | (9,188) | (10,069) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 85,160 | 84,120 | 84,045 | 82,400 | 78,855 | 76,917 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,825 | 6,315 | 5,685 | 6,419 | 9,188 | 10,069 | P859 - P840 |
| Common equity Tier 1 capital | 90,985 | 90,435 | 89,730 | 88,819 | 88,043 | 86,986 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 90,985 | 90,435 | 89,730 | 88,819 | 88,043 | 86,986 | RCOA8274 |
| Tier 2 capital | 8,826 | 8,592 | 8,371 | 8,311 | 8,264 | 8,173 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,826 | 8,592 | 8,371 | 8,311 | 8,264 | 8,173 | RCOA5310 |
| Total capital | 99,811 | 99,027 | 98,101 | 97,130 | 96,307 | 95,159 | RCOA3792 |
| Total risk-weighted assets | 720,536 | 699,543 | 723,196 | 676,873 | 680,269 | 686,897 | RCOAA223 |
| Average total assets for the leverage ratio | 977,179 | 976,985 | 991,667 | 984,305 | 964,542 | 953,497 | 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 | $69.6M | $660K | 0.95% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $171.1M | $44.9M | 26.25% | 6.23% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.9M | $11.9M | 100.00% | 1.66% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $270.6M | $144.6M | 53.43% | 20.07% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $765K | $1.1M | 150.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $446.5M | $429.7M | 96.22% | 59.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $44.2M | $41.6M | 94.22% | 5.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $43.2M | $43.2M | 100.00% | 6.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.7M | NA | 0.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $717.8M | ties to item 31 ($717.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $720.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $720.5M | 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 | 12.63% | 12.63% | 13.85% | 9.31% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.93% | 12.93% | 14.16% | 9.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.41% | 12.41% | 13.56% | 9.05% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.12% | 13.12% | 14.35% | 9.02% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.94% | 12.94% | 14.16% | 9.13% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.66% | 12.66% | 13.85% | 9.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.62% | 12.62% | 13.80% | 9.00% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.68% | 12.68% | 13.86% | 8.78% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.44% | 12.44% | 13.63% | 8.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.44% | 12.44% | 13.66% | 8.38% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.38% | 12.38% | 13.56% | 8.22% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.99% | 12.99% | 14.24% | 8.21% | 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 |
|---|---|---|---|---|---|---|
| Tennessee State Bank (this bank) | Risk-based | 12.63% | 12.63% | 13.85% | 9.31% | |
| Hometown Bank, N.A. | $990.4M | Risk-based | 14.29% | 14.29% | 15.23% | 11.33% |
| The Farmers National Bank of Danville | $989.8M | Risk-based | 13.52% | 13.52% | 14.78% | 10.58% |
| First Federal Bank of Kansas City | $992.5M | CBLR | NA | NA | NA | 11.32% |
| First National Bank of Michigan | $988.9M | Risk-based | 10.96% | 10.96% | 12.21% | 9.54% |
| Ciera Bank | $992.9M | Risk-based | 13.36% | 13.36% | 14.62% | 11.13% |
| Peoples State Bank | $993.0M | Risk-based | 16.02% | 16.02% | 17.27% | 11.54% |
| First Federal Community Bank, N.A. | $994.6M | Risk-based | 12.74% | 12.74% | 13.82% | 9.40% |
| The Bank of Old Monroe | $994.6M | CBLR | NA | NA | NA | 10.55% |
| Haven Savings Bank | $986.9M | Risk-based | 13.24% | 13.24% | 14.22% | 8.71% |
| Midwest Bank | $984.5M | CBLR | NA | NA | NA | 9.84% |
| Peer 25th percentile | 12.99% | 12.99% | 14.02% | 9.61% | ||
| Peer median | 13.36% | 13.36% | 14.62% | 10.56% | ||
| Peer 75th percentile | 13.91% | 13.91% | 15.00% | 11.27% | ||
| This bank's percentile | 14 | 14 | 29 | 10 |
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/479839/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.