The First State Bank: Regulatory Capital and Risk-Weighted Assets
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As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 16.34% +7.34 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $26.2M | 26,164 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $160.1M | 160,106 | RCOAA224 |
| Recomputed ratio | 16.34% | numerator / denominator | |
| Filed ratio | 16.34% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +7.34 pp | $11.8M | 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 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | RCOAP742 |
| Retained earnings | 20,064 | 19,687 | 19,279 | 18,946 | 18,565 | 18,234 | RCOAKW00 |
| Accumulated other comprehensive income | (5,684) | (5,860) | (5,534) | (5,762) | (7,462) | (7,744) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,480 | 19,927 | 19,845 | 19,284 | 17,203 | 16,590 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,684 | 5,860 | 5,534 | 5,762 | 7,462 | 7,744 | P859 - P840 |
| Common equity Tier 1 capital | 26,164 | 25,787 | 25,379 | 25,046 | 24,665 | 24,334 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,164 | 25,787 | 25,379 | 25,046 | 24,665 | 24,334 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 160,106 | 158,657 | 151,420 | 149,948 | 150,795 | 150,198 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 16.34% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 16.25% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 16.76% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 16.70% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 16.36% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 16.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 15.88% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 34.33% | 34.33% | 34.83% | 15.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 32.78% | 32.78% | 33.28% | 15.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 32.65% | 32.65% | 33.15% | 15.42% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 31.29% | 31.29% | 31.80% | 14.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 33.15% | 33.15% | 33.70% | 14.69% | 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 |
|---|---|---|---|---|---|---|
| The First State Bank (this bank) | CBLR | NA | NA | NA | 16.34% | |
| Fowler State Bank | $154.5M | CBLR | NA | NA | NA | 13.23% |
| Prime Security Bank | $154.5M | Risk-based | 10.86% | 10.86% | 11.57% | 8.71% |
| The Bank of Protection | $154.4M | CBLR | NA | NA | NA | 11.81% |
| Spratt Savings Bank | $154.4M | CBLR | NA | NA | NA | 20.38% |
| Canton Co-Operative Bank | $154.8M | Risk-based | 22.29% | 22.29% | 22.96% | 15.25% |
| State Bank of Fairmont | $154.2M | Risk-based | 15.54% | 15.54% | 16.80% | 10.40% |
| Waldo State Bank | $154.2M | CBLR | NA | NA | NA | 10.28% |
| Security Bank of the Ozarks | $155.1M | Risk-based | 10.40% | 10.40% | 11.40% | 7.62% |
| Graham Savings and Loan, SSB | $155.1M | Risk-based | 20.66% | 20.66% | 21.91% | 11.73% |
| Peer 25th percentile | 10.86% | 10.86% | 11.57% | 10.28% | ||
| Peer median | 15.54% | 15.54% | 16.80% | 11.73% | ||
| Peer 75th percentile | 20.66% | 20.66% | 21.91% | 13.23% | ||
| This bank's percentile | NA | NA | NA | 89 |
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/801654/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.