Company: ISBA
Filing Date: 2025-11-10
Form Type: 10-Q
Source: 0000842517-25-000210
Chunk: 59

Company: ISABELLA BANK CORP
Filing Date: 2025-11-10
Form: 10-Q
Item: Part I, Item 1
Chunk 59
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492,404 Net income$5,240 $3,281 $14,220 $9,893 Earnings per common shareBasic$0.71 $0.44 $1.93 $1.32 Diluted0.71 0.44 1.92 1.32 

33

Note 6 – Capital Ratios and Shareholders' Equity

As of September 30, 2025 and December 31, 2024, the most recent notifications from the FRB and the FDIC categorized us as “well capitalized” under the FDIC's regulatory framework for prompt corrective action and the Basel III capital guidelines.  To be categorized as “well capitalized,” an institution must maintain minimum total risk-based, Tier 1 risk-based, common equity Tier 1, and Tier 1 leverage ratios as set forth in the following tables.  The minimum requirements presented below include the minimum required capital levels based on the Basel III capital guidelines.  Capital requirements to be considered “well capitalized” are based upon the FDIC's prompt corrective action regulations, as amended to reflect the changes under the Basel III capital guidelines.  There were no conditions or events since the notifications that we believe have changed our categories.  The following tables set forth these requirements and our ratios, both on a bank-only and on a consolidated basis, as of:September 30, 2025ActualMinimum CapitalRequired Plus Capital Conservation BufferMinimum CapitalRequired To Be ConsideredWell Capitalized (1)AmountRatioAmountRatioAmountRatioCommon equity Tier 1 capital to risk weighted assetsIsabella Bank$187,258 12.26 %$106,874 7.00 %$99,240 6.50 %Consolidated189,547 12.37 %107,266 7.00 %N/AN/ATier 1 capital to risk weighted assetsIsabella Bank187,258 12.26 %129,776 8.50 %122,142 8.00 %Consolidated189,547 12.37 %130,251 8.50 %N/AN/ATotal capital to risk weighted assetsIsabella Bank201,078 13.17 %160,311 10.50 %152,677 10.00 %Consolidated232,859 15.20 %160,898 10.50 %N/AN