Upper Peninsula 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 13.42% +4.42 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 | $49.1M | 49,150 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $366.1M | 366,125 | RCOAA224 |
| Recomputed ratio | 13.42% | numerator / denominator | |
| Filed ratio | 13.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.42 pp | $16.2M | 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 | 32,000 | 32,000 | 32,000 | 32,000 | 32,000 | 32,000 | RCOAP742 |
| Retained earnings | 17,219 | 16,025 | 14,978 | 14,994 | 13,756 | 12,758 | RCOAKW00 |
| Accumulated other comprehensive income | (346) | (344) | (262) | (590) | (815) | (910) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 48,873 | 47,681 | 46,716 | 46,404 | 44,941 | 43,848 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 277 | 276 | 194 | 521 | 746 | 842 | P859 - P840 |
| Common equity Tier 1 capital | 49,150 | 47,957 | 46,910 | 46,925 | 45,687 | 44,690 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 49,150 | 47,957 | 46,910 | 46,925 | 45,687 | 44,690 | 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 | 366,125 | 365,616 | 359,780 | 354,404 | 348,719 | 338,612 | 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 | 13.42% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.12% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.10% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.43% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.53% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.76% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.00% | 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 |
|---|---|---|---|---|---|---|
| Upper Peninsula State Bank (this bank) | CBLR | NA | NA | NA | 13.42% | |
| Pioneer Bank | $371.8M | Risk-based | 15.67% | 15.67% | 16.53% | 11.96% |
| The First National Bank of Grayson | $371.9M | CBLR | NA | NA | NA | 12.98% |
| First State Bank | $371.9M | CBLR | NA | NA | NA | 12.58% |
| First Nebraska Bank | $371.4M | CBLR | NA | NA | NA | 10.32% |
| First National Bank | $372.7M | CBLR | NA | NA | NA | 18.99% |
| Premier Bank of the South | $370.6M | Risk-based | 16.07% | 16.07% | 17.29% | 9.37% |
| Flatirons Bank | $370.3M | Risk-based | 12.87% | 12.87% | 14.12% | 8.88% |
| Piscataqua Savings Bank | $373.4M | CBLR | NA | NA | NA | 13.67% |
| The North Country Savings Bank | $373.5M | Risk-based | 23.61% | 23.61% | 24.23% | 14.53% |
| Golden Belt Bank, FSA | $373.5M | CBLR | NA | NA | NA | 10.07% |
| Peer 25th percentile | 14.97% | 14.97% | 15.93% | 10.13% | ||
| Peer median | 15.87% | 15.87% | 16.91% | 12.27% | ||
| Peer 75th percentile | 17.96% | 17.96% | 19.02% | 13.50% | ||
| This bank's percentile | NA | NA | NA | 70 |
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/236957/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.