Altos 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 28.45% +19.45 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 | $17.3M | 17,341 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $60.9M | 60,948 | RCOAA224 |
| Recomputed ratio | 28.45% | numerator / denominator | |
| Filed ratio | 28.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +19.45 pp | $11.9M | 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 | 29,739 | 29,670 | 29,586 | 29,518 | 29,453 | 29,389 | RCOAP742 |
| Retained earnings | (12,342) | (11,157) | (9,794) | (8,445) | (7,483) | (6,406) | RCOAKW00 |
| Accumulated other comprehensive income | (10) | (5) | 1 | (4) | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,387 | 18,508 | 19,793 | 21,069 | 21,970 | 22,983 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (46) | 5 | (1) | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 17,341 | 18,513 | 19,792 | 21,069 | 21,970 | 22,983 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,341 | 18,513 | 19,792 | 21,069 | 21,970 | 22,983 | 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 | 60,948 | 55,361 | 44,210 | 40,070 | 32,586 | 26,807 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
7 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 | 28.45% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 33.44% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 44.77% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 52.58% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 67.42% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 85.74% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 85.41% | 21.43% | 21.43% | 22.37% | 12.92% |
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 |
|---|---|---|---|---|---|---|
| Altos Bank (this bank) | CBLR | NA | NA | NA | 28.45% | |
| Washita Valley Bank | $68.8M | CBLR | NA | NA | NA | 12.27% |
| Midland Community Bank | $68.8M | Risk-based | 17.88% | 17.88% | 18.24% | 12.11% |
| State Bank of Chandler | $68.7M | Risk-based | 16.19% | 16.19% | 17.44% | 11.59% |
| Tioga-Franklin Savings Bank | $68.4M | Risk-based | 2.89% | 2.89% | 4.14% | 2.06% |
| Bank of Gueydan | $69.2M | CBLR | NA | NA | NA | 22.11% |
| Community Bank | $69.3M | CBLR | NA | NA | NA | 12.20% |
| Farmers State Bank, Inc | $69.3M | Risk-based | 17.53% | 17.53% | 18.78% | 10.71% |
| First State Bank of San Diego | $68.2M | Risk-based | 27.70% | 27.70% | 28.95% | 9.02% |
| American Exchange Bank | $69.7M | CBLR | NA | NA | NA | 9.63% |
| Abbeville Building and Loan, a State Chartered Savings Bank | $67.9M | Risk-based | 39.68% | 39.68% | 40.48% | 29.43% |
| Peer 25th percentile | 16.52% | 16.52% | 17.64% | 9.90% | ||
| Peer median | 17.70% | 17.70% | 18.51% | 11.85% | ||
| Peer 75th percentile | 25.25% | 25.25% | 26.41% | 12.25% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/5861541/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.