Winnsboro State Bank & Trust Company: 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 10.85% +1.85 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 | $45.7M | 45,717 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $421.3M | 421,263 | RCOAA224 |
| Recomputed ratio | 10.85% | numerator / denominator | |
| Filed ratio | 10.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.85 pp | $7.8M | 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 | 18,261 | 18,261 | 18,261 | 18,261 | 18,261 | 18,260 | RCOAP742 |
| Retained earnings | 28,613 | 27,412 | 26,461 | 26,681 | 25,789 | 24,922 | RCOAKW00 |
| Accumulated other comprehensive income | (1,773) | (1,932) | (1,725) | (1,911) | (2,559) | (2,681) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 45,101 | 43,741 | 42,997 | 43,031 | 41,491 | 40,501 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 616 | 745 | 509 | 665 | 1,284 | 1,376 | P859 - P840 |
| Common equity Tier 1 capital | 45,717 | 44,486 | 43,506 | 43,696 | 42,775 | 41,877 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 45,717 | 44,486 | 43,506 | 43,696 | 42,775 | 41,877 | RCOA8274 |
| Tier 2 capital | NA | NA | 3,066 | 2,625 | 2,533 | 2,815 | |
| Allowance includable in Tier 2 capital | NA | NA | 3,066 | 2,625 | 2,533 | 2,815 | |
| Total capital | NA | NA | 46,572 | 46,321 | 45,308 | 44,692 | |
| Total risk-weighted assets | NA | NA | 309,355 | 296,000 | 279,381 | 275,975 | |
| Average total assets for the leverage ratio | 421,263 | 402,041 | 387,528 | 389,210 | 375,315 | 343,945 | 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 | 10.85% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.06% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.06% | 14.06% | 15.05% | 11.23% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.76% | 14.76% | 15.65% | 11.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.31% | 15.31% | 16.22% | 11.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.17% | 15.17% | 16.19% | 12.18% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.27% | 15.27% | 16.33% | 11.76% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.44% | 15.44% | 16.50% | 11.66% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.27% | 15.27% | 16.32% | 11.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.29% | 15.29% | 16.37% | 11.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.00% | 15.00% | 16.09% | 11.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.71% | 14.71% | 15.83% | 11.08% | 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 |
|---|---|---|---|---|---|---|
| Winnsboro State Bank & Trust Company (this bank) | CBLR | NA | NA | NA | 10.85% | |
| Texas State Bank | $425.5M | CBLR | NA | NA | NA | 13.58% |
| The Commercial National Bank of Brady | $425.4M | Risk-based | 13.18% | 13.18% | 14.35% | 10.24% |
| Marion Center Bank | $425.2M | Risk-based | 12.03% | 12.03% | 13.11% | 7.91% |
| Centinel Bank of Taos | $424.8M | Risk-based | 22.69% | 22.69% | 23.67% | 9.22% |
| Bank of Mauston | $426.7M | CBLR | NA | NA | NA | 14.75% |
| The Lamesa National Bank | $426.8M | Risk-based | 41.91% | 41.91% | 43.16% | 11.95% |
| Waukon State Bank | $426.9M | CBLR | NA | NA | NA | 10.44% |
| North Valley Bank | $426.9M | CBLR | NA | NA | NA | 10.05% |
| Sugar River Bank | $424.3M | CBLR | NA | NA | NA | 14.13% |
| First State Bank | $424.2M | CBLR | NA | NA | NA | 9.83% |
| Peer 25th percentile | 12.89% | 12.89% | 14.04% | 9.88% | ||
| Peer median | 17.93% | 17.93% | 19.01% | 10.34% | ||
| Peer 75th percentile | 27.49% | 27.49% | 28.54% | 13.17% | ||
| This bank's percentile | NA | NA | NA | 60 |
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/628552/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.