Western 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 13.19% +4.18 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 | $333.2M | 333,196 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.53B | 2,527,082 | RCOAA224 |
| Recomputed ratio | 13.19% | numerator / denominator | |
| Filed ratio | 13.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.18 pp | $105.8M | 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 | 39,250 | 39,250 | 39,250 | 39,250 | 39,250 | 39,250 | RCOAP742 |
| Retained earnings | 293,947 | 283,070 | 271,125 | 260,491 | 247,655 | 238,844 | RCOAKW00 |
| Accumulated other comprehensive income | (1,136) | (987) | (678) | (890) | (1,151) | (1,496) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 332,061 | 321,333 | 309,697 | 298,851 | 285,754 | 276,598 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,135 | 985 | 675 | 887 | 1,147 | 1,492 | P859 - P840 |
| Common equity Tier 1 capital | 333,196 | 322,318 | 310,372 | 299,738 | 286,901 | 278,090 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 333,196 | 322,318 | 310,372 | 299,738 | 286,901 | 278,090 | RCOA8274 |
| Tier 2 capital | NA | 28,363 | 28,477 | 28,360 | 28,226 | 27,377 | |
| Allowance includable in Tier 2 capital | NA | 28,363 | 28,477 | 28,360 | 28,226 | 27,377 | |
| Total capital | NA | 350,681 | 338,849 | 328,098 | 315,127 | 305,467 | |
| Total risk-weighted assets | NA | 2,256,494 | 2,265,803 | 2,257,560 | 2,246,973 | 2,179,788 | |
| Average total assets for the leverage ratio | 2,527,082 | 2,538,365 | 2,495,516 | 2,386,356 | 2,411,177 | 2,331,211 | 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 | 13.19% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.28% | 14.28% | 15.54% | 12.70% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.70% | 13.70% | 14.95% | 12.44% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.28% | 13.28% | 14.53% | 12.56% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.77% | 12.77% | 14.02% | 11.90% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.76% | 12.76% | 14.01% | 11.93% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.44% | 12.44% | 13.69% | 11.69% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.21% | 12.21% | 13.46% | 11.64% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.93% | 11.93% | 13.18% | 11.46% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.00% | 12.00% | 13.26% | 11.43% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.71% | 11.71% | 12.96% | 11.18% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.76% | 11.76% | 13.02% | 11.26% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Western State Bank (this bank) | CBLR | NA | NA | NA | 13.19% | |
| TexasBank | $2.48B | Risk-based | 17.39% | 17.39% | 18.64% | 12.87% |
| Esquire Bank, N.A. | $2.49B | Risk-based | 14.24% | 14.24% | 15.49% | 11.68% |
| United Bank of Iowa | $2.50B | CBLR | NA | NA | NA | 10.34% |
| Newtek Bank, N.A. | $2.47B | Risk-based | 11.52% | 11.52% | 12.79% | 8.66% |
| Somerset Trust Company | $2.47B | Risk-based | 12.72% | 12.72% | 13.97% | 9.10% |
| Cogent Bank | $2.45B | Risk-based | 11.95% | 11.95% | 13.01% | 9.72% |
| South Shore Bank | $2.52B | Risk-based | 13.87% | 13.87% | 14.77% | 10.10% |
| Traditional Bank, Inc. | $2.44B | Risk-based | 14.02% | 14.02% | 15.11% | 10.56% |
| Credit One Bank, N.A. | $2.44B | CBLR | NA | NA | NA | 28.17% |
| Peer 25th percentile | 12.34% | 12.34% | 13.49% | 9.72% | ||
| Peer median | 13.87% | 13.87% | 14.77% | 10.34% | ||
| Peer 75th percentile | 14.13% | 14.13% | 15.30% | 11.68% | ||
| 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/233554/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.