Union State Bank: Regulatory Capital and Risk-Weighted Assets
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 9.28% +0.28 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 | $14.9M | 14,899 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $160.5M | 160,541 | RCOAA224 |
| Recomputed ratio | 9.28% | numerator / denominator | |
| Filed ratio | 9.28% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.28 pp | $450K | 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 | 16,151 | 16,151 | 16,150 | 16,151 | 16,151 | 16,151 | RCOAP742 |
| Retained earnings | 7,744 | 7,422 | 7,135 | 6,978 | 6,719 | 6,493 | RCOAKW00 |
| Accumulated other comprehensive income | (583) | (440) | (411) | (510) | (1,325) | (1,038) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,312 | 23,133 | 22,874 | 22,619 | 21,545 | 21,606 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (8,413) | (8,664) | (8,808) | (8,832) | (8,146) | (8,243) | P859 - P840 |
| Common equity Tier 1 capital | 14,899 | 14,469 | 14,066 | 13,787 | 13,399 | 13,363 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,899 | 14,469 | 14,066 | 13,787 | 13,399 | 13,363 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | 746 | 730 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | 746 | 730 | |
| Total capital | NA | NA | NA | NA | 14,145 | 14,093 | |
| Total risk-weighted assets | NA | NA | NA | NA | 98,207 | 96,434 | |
| Average total assets for the leverage ratio | 160,541 | 159,050 | 156,290 | 152,639 | 152,822 | 155,436 | 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 | 9.28% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.10% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.03% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.64% | 13.64% | 14.40% | 8.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.86% | 13.86% | 14.61% | 8.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.53% | 13.53% | 14.30% | 8.40% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.40% | 13.40% | 14.32% | 8.33% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.58% | 13.58% | 14.53% | 8.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.35% | 13.35% | 14.30% | 8.54% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 10.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.82% | 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 |
|---|---|---|---|---|---|---|
| Union State Bank (this bank) | CBLR | NA | NA | NA | 9.28% | |
| Peoples Bank & Trust Company | $168.6M | CBLR | NA | NA | NA | 14.70% |
| Equitable Savings and Loan Association | $168.3M | Risk-based | 29.05% | 29.05% | 29.42% | 15.69% |
| Commerce Bank | $167.9M | CBLR | NA | NA | NA | 12.46% |
| Valley State Bank | $169.5M | CBLR | NA | NA | NA | 17.80% |
| State Bank of Reeseville | $169.5M | CBLR | NA | NA | NA | 9.58% |
| Riverwind Bank | $167.8M | CBLR | NA | NA | NA | 9.09% |
| Templeton Savings Bank | $169.6M | CBLR | NA | NA | NA | 14.50% |
| The Brady National Bank | $167.7M | Risk-based | 19.57% | 19.57% | 20.83% | 10.00% |
| The First National Bank of Eagle Lake | $167.7M | CBLR | NA | NA | NA | 11.38% |
| Peer 25th percentile | 21.94% | 21.94% | 22.98% | 10.00% | ||
| Peer median | 24.31% | 24.31% | 25.12% | 12.46% | ||
| Peer 75th percentile | 26.68% | 26.68% | 27.27% | 14.70% | ||
| This bank's percentile | NA | NA | NA | 11 |
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/746942/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.