Wilson State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.31% (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 Total capital. The bank clears the requirement. Filed figure: 5.31% (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 12.52% +6.02 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 | $11.8M | 11,769 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $94.0M | 94,007 | RCOAA223 |
| Recomputed ratio | 12.52% | numerator / denominator | |
| Filed ratio | 12.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.02 pp | $5.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.52% +4.52 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 | $11.8M | 11,769 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $94.0M | 94,007 | RCOAA223 |
| Recomputed ratio | 12.52% | numerator / denominator | |
| Filed ratio | 12.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.52 pp | $4.2M | capital that could be lost first |
Total risk-based capital ratio 13.31% +3.31 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 | $12.5M | 12,511 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $94.0M | 94,007 | RCOAA223 |
| Recomputed ratio | 13.31% | numerator / denominator | |
| Filed ratio | 13.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.31 pp | $3.1M | capital that could be lost first |
Tier 1 leverage ratio 9.48% +4.48 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 | $11.8M | 11,769 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $124.2M | 124,160 | RCOAA224 |
| Recomputed ratio | 9.48% | numerator / denominator | |
| Filed ratio | 9.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.48 pp | $5.6M | 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 | 6,335 | 6,335 | 6,335 | 6,335 | 6,335 | 6,335 | RCOAP742 |
| Retained earnings | 6,245 | 5,970 | 5,790 | 5,693 | 5,546 | 5,286 | RCOAKW00 |
| Accumulated other comprehensive income | (2,111) | (2,105) | (2,067) | (2,184) | (2,702) | (2,810) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,469 | 10,200 | 10,058 | 9,844 | 9,179 | 8,811 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,300 | 1,294 | 1,256 | 1,373 | 1,891 | 1,999 | P859 - P840 |
| Common equity Tier 1 capital | 11,769 | 11,494 | 11,314 | 11,217 | 11,070 | 10,810 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,769 | 11,494 | 11,314 | 11,217 | 11,070 | 10,810 | RCOA8274 |
| Tier 2 capital | 742 | 773 | 890 | 883 | 875 | 868 | RCOA5311 |
| Allowance includable in Tier 2 capital | 742 | 773 | 890 | 883 | 875 | 868 | RCOA5310 |
| Total capital | 12,511 | 12,267 | 12,204 | 12,100 | 11,945 | 11,678 | RCOA3792 |
| Total risk-weighted assets | 94,007 | 91,633 | 88,817 | 89,535 | 88,622 | 89,033 | RCOAA223 |
| Average total assets for the leverage ratio | 124,160 | 123,870 | 120,695 | 122,245 | 120,291 | 120,874 | 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 | $3.5M | $702K | 20.00% | 0.75% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $23.6M | $7.8M | 33.08% | 8.31% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.6M | $1.1M | 20.00% | 1.19% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $28.8M | $14.5M | 50.24% | 15.37% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3K | $4K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $57.9M | $57.9M | 100.00% | 61.64% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.1M | $5.1M | 100.00% | 5.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.6M | $1.6M | 100.00% | 1.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.2M | NA | 5.56% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $88.8M | does not tie to item 31 ($91.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $94.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $94.0M | 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 | 12.52% | 12.52% | 13.31% | 9.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.54% | 12.54% | 13.39% | 9.28% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.74% | 12.74% | 13.74% | 9.37% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.53% | 12.53% | 13.51% | 9.18% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.49% | 12.49% | 13.48% | 9.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.14% | 12.14% | 13.12% | 8.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.20% | 12.20% | 13.19% | 8.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.96% | 11.96% | 12.94% | 8.77% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.89% | 11.89% | 12.87% | 8.84% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.71% | 11.71% | 12.68% | 8.51% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.34% | 11.34% | 12.28% | 8.31% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.96% | 10.96% | 11.88% | 8.06% | 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 |
|---|---|---|---|---|---|---|
| Wilson State Bank (this bank) | Risk-based | 12.52% | 12.52% | 13.31% | 9.48% | |
| Woodsfield Savings Bank | $123.3M | Risk-based | 14.23% | 14.23% | 15.48% | 8.61% |
| Progressive National Bank | $122.9M | CBLR | NA | NA | NA | 10.59% |
| Farmers Building and Savings Bank | $122.9M | Risk-based | 46.82% | 46.82% | 47.81% | 20.46% |
| First Central Bank McCook | $122.8M | Risk-based | 13.11% | 13.11% | 14.37% | 11.30% |
| G.W. Jones Exchange Bank | $122.8M | Risk-based | 42.43% | 42.43% | 43.40% | 10.36% |
| First State Bank of Golva | $123.5M | Risk-based | 15.38% | 15.38% | 16.30% | 9.02% |
| Midwest National Bank | $122.6M | Risk-based | 11.38% | 11.38% | 12.63% | 8.06% |
| Pocahontas State Bank | $122.6M | CBLR | NA | NA | NA | 26.35% |
| Cleo State Bank | $122.5M | CBLR | NA | NA | NA | 16.43% |
| Farmers & Merchants Savings Bank | $122.5M | CBLR | NA | NA | NA | 13.62% |
| Peer 25th percentile | 13.39% | 13.39% | 14.65% | 9.35% | ||
| Peer median | 14.80% | 14.80% | 15.89% | 10.95% | ||
| Peer 75th percentile | 35.67% | 35.67% | 36.63% | 15.73% | ||
| This bank's percentile | 17 | 17 | 17 | 30 |
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/501655/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.