Acb 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 12.24% +3.24 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 | $17.4M | 17,435 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $142.4M | 142,401 | RCOAA224 |
| Recomputed ratio | 12.24% | numerator / denominator | |
| Filed ratio | 12.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.24 pp | $4.6M | 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 | 5,694 | 5,694 | 5,694 | 5,694 | 5,694 | 5,694 | RCOAP742 |
| Retained earnings | 11,741 | 12,182 | 11,630 | 11,562 | 10,946 | 10,481 | RCOAKW00 |
| Accumulated other comprehensive income | (1,062) | (966) | (973) | (1,096) | (1,568) | (1,463) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,373 | 16,910 | 16,351 | 16,160 | 15,072 | 14,712 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,062 | 966 | 973 | 1,096 | 1,568 | 1,463 | P859 - P840 |
| Common equity Tier 1 capital | 17,435 | 17,876 | 17,324 | 17,256 | 16,640 | 16,175 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,435 | 17,876 | 17,324 | 17,256 | 16,640 | 16,175 | 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 | 142,401 | 143,994 | 143,587 | 143,682 | 136,353 | 139,220 | 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 | 12.24% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.35% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.39% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.03% | 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 |
|---|---|---|---|---|---|---|
| Acb Bank (this bank) | CBLR | NA | NA | NA | 12.24% | |
| Worthington Federal Savings Bank, F.S.B. | $135.4M | Risk-based | 31.06% | 31.06% | 31.89% | 14.83% |
| The Peoples Bank | $135.3M | CBLR | NA | NA | NA | 11.55% |
| F&M Bank | $135.3M | CBLR | NA | NA | NA | 11.63% |
| The Litchfield National Bank | $135.7M | Risk-based | 16.10% | 16.10% | 17.24% | 8.94% |
| Chillicothe State Bank | $135.2M | Risk-based | 17.10% | 17.10% | 18.36% | 7.89% |
| Western National Bank | $135.8M | Risk-based | 12.27% | 12.27% | 13.22% | 8.52% |
| Stoughton Co-Operative Bank | $135.2M | CBLR | NA | NA | NA | 10.00% |
| Merchants & Farmers Bank of Greene County | $135.9M | CBLR | NA | NA | NA | 11.69% |
| Clay County Bank, Inc. | $135.9M | CBLR | NA | NA | NA | 14.80% |
| Peer 25th percentile | 15.14% | 15.14% | 16.24% | 8.94% | ||
| Peer median | 16.60% | 16.60% | 17.80% | 11.55% | ||
| Peer 75th percentile | 20.59% | 20.59% | 21.74% | 11.69% | ||
| This bank's percentile | NA | NA | NA | 78 |
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/266253/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.