Union State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.19% (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 Tier 1. The bank clears the requirement. Filed figure: 22.19% (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 28.19% +21.69 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 | $5.8M | 5,754 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.4M | 20,415 | RCOAA223 |
| Recomputed ratio | 28.19% | numerator / denominator | |
| Filed ratio | 28.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.69 pp | $4.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 28.19% +20.19 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 | $5.8M | 5,754 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.4M | 20,415 | RCOAA223 |
| Recomputed ratio | 28.19% | numerator / denominator | |
| Filed ratio | 28.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +20.19 pp | $4.1M | capital that could be lost first |
Total risk-based capital ratio 30.80% +20.80 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 | $6.3M | 6,288 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.4M | 20,415 | RCOAA223 |
| Recomputed ratio | 30.80% | numerator / denominator | |
| Filed ratio | 30.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.80 pp | $4.2M | capital that could be lost first |
Tier 1 leverage ratio 12.65% +7.65 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 | $5.8M | 5,754 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $45.5M | 45,481 | RCOAA224 |
| Recomputed ratio | 12.65% | numerator / denominator | |
| Filed ratio | 12.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.65 pp | $3.5M | 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 | 350 | 350 | 350 | 350 | 350 | 350 | RCOAP742 |
| Retained earnings | 5,404 | 5,250 | 5,129 | 5,118 | 5,004 | 4,875 | RCOAKW00 |
| Accumulated other comprehensive income | (691) | (616) | (553) | (579) | (733) | (796) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,063 | 4,984 | 4,926 | 4,889 | 4,621 | 4,429 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 691 | 606 | 553 | 579 | 733 | 796 | P859 - P840 |
| Common equity Tier 1 capital | 5,754 | 5,590 | 5,479 | 5,468 | 5,354 | 5,225 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 5,754 | 5,590 | 5,479 | 5,468 | 5,354 | 5,225 | RCOA8274 |
| Tier 2 capital | 534 | 271 | 272 | 245 | 235 | 244 | RCOA5311 |
| Allowance includable in Tier 2 capital | 261 | 271 | 272 | 245 | 235 | 244 | RCOA5310 |
| Total capital | 6,288 | 5,861 | 5,751 | 5,713 | 5,589 | 5,469 | RCOA3792 |
| Total risk-weighted assets | 20,415 | 21,206 | 21,281 | 19,118 | 18,271 | 19,099 | RCOAA223 |
| Average total assets for the leverage ratio | 45,481 | 43,621 | 42,002 | 41,152 | 41,251 | 40,534 | 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 | $12.4M | $427K | 3.43% | 2.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $13.4M | $929K | 6.95% | 4.44% | RC-R Part II, item 2.a, 2.b |
| Loans: all other | $19.3M | $18.7M | 96.90% | 89.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $617K | $617K | 100.00% | 2.95% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $230K | 20.00% | 1.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $20.9M | ties to item 31 ($20.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $20.9M | RCONB704 |
| Less: excess allowance for credit losses | $493K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $20.4M | 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 | 28.19% | 28.19% | 30.80% | 12.65% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 26.36% | 26.36% | 27.64% | 12.81% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 25.75% | 25.75% | 27.02% | 13.04% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 28.60% | 28.60% | 29.88% | 13.29% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 29.30% | 29.30% | 30.59% | 12.98% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 27.36% | 27.36% | 28.64% | 12.89% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 26.35% | 26.35% | 27.62% | 12.94% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 31.43% | 31.43% | 32.72% | 13.09% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 30.78% | 30.78% | 32.07% | 12.91% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 30.22% | 30.22% | 31.50% | 13.08% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 27.49% | 27.49% | 28.77% | 12.76% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 31.33% | 31.33% | 32.62% | 13.51% | 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 |
|---|---|---|---|---|---|---|
| Union State Bank (this bank) | Risk-based | 28.19% | 28.19% | 30.80% | 12.65% | |
| Washita State Bank | $44.3M | CBLR | NA | NA | NA | 14.60% |
| Welcome State Bank | $44.3M | CBLR | NA | NA | NA | 12.81% |
| Cornerstone Community Bank | $44.5M | Risk-based | 220.54% | 220.54% | 220.54% | 277.16% |
| Ninnescah Valley Bank | $44.6M | CBLR | NA | NA | NA | 12.04% |
| Solutions Plus Bank | $43.9M | CBLR | NA | NA | NA | 56.70% |
| Portrait Bank | $44.7M | CBLR | NA | NA | NA | 99.23% |
| Highland State Bank | $44.9M | CBLR | NA | NA | NA | 11.98% |
| Carrollton Federal Bank | $43.6M | CBLR | NA | NA | NA | 15.71% |
| Gala Bank | $44.9M | Risk-based | 29.51% | 29.51% | 30.06% | 22.07% |
| Peer 25th percentile | 77.27% | 77.27% | 77.68% | 12.81% | ||
| Peer median | 125.02% | 125.02% | 125.30% | 15.71% | ||
| Peer 75th percentile | 172.78% | 172.78% | 172.92% | 56.70% | ||
| This bank's percentile | 0 | 0 | 50 | 22 |
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/866251/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.