American Bank and 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 15.32% +6.32 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 | $51.0M | 50,985 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $332.8M | 332,795 | RCOAA224 |
| Recomputed ratio | 15.32% | numerator / denominator | |
| Filed ratio | 15.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.32 pp | $21.0M | 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 | 4,018 | 4,018 | 4,018 | 4,018 | 4,018 | 4,018 | RCOAP742 |
| Retained earnings | 46,851 | 45,965 | 44,790 | 43,601 | 44,636 | 43,282 | RCOAKW00 |
| Accumulated other comprehensive income | (460) | (315) | (197) | (448) | (810) | (1,281) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 50,409 | 49,668 | 48,611 | 47,171 | 47,844 | 46,019 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 576 | 452 | 322 | 558 | 901 | 1,281 | P859 - P840 |
| Common equity Tier 1 capital | 50,985 | 50,120 | 48,933 | 47,729 | 48,745 | 47,300 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 50,985 | 50,120 | 48,933 | 47,729 | 48,745 | 47,300 | 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 | 332,795 | 332,345 | 351,005 | 335,776 | 318,383 | 321,721 | 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 | 15.32% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 15.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.70% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.90% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.01% | 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 |
|---|---|---|---|---|---|---|
| American Bank and Trust Company (this bank) | CBLR | NA | NA | NA | 15.32% | |
| Pinnacle Bank | $324.4M | Risk-based | 18.22% | 18.22% | 19.17% | 14.66% |
| The First National Bank in Amboy | $324.5M | CBLR | NA | NA | NA | 10.67% |
| FMS Bank | $324.8M | Risk-based | 10.79% | 10.79% | 12.04% | 9.85% |
| Heritage Bank | $324.9M | Risk-based | 12.99% | 12.99% | 14.24% | 9.94% |
| The Peoples Bank | $323.8M | CBLR | NA | NA | NA | 9.32% |
| The First National Bank of River Falls | $325.3M | Risk-based | 16.79% | 16.79% | 18.04% | 10.06% |
| Huron Community Bank | $323.3M | CBLR | NA | NA | NA | 9.12% |
| City Bank & Trust Co. | $323.2M | CBLR | NA | NA | NA | 10.03% |
| Peer 25th percentile | 12.44% | 12.44% | 13.69% | 9.72% | ||
| Peer median | 14.89% | 14.89% | 16.14% | 9.99% | ||
| Peer 75th percentile | 17.15% | 17.15% | 18.33% | 10.21% | ||
| This bank's percentile | NA | NA | NA | 100 |
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/452159/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.