American Bank & Trust Company Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.39% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 4.39% (RCOAH311).
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.
Common equity Tier 1 ratio 11.44% +4.94 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $89.9M | 89,871 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $785.9M | 785,877 | RCOAA223 |
| Recomputed ratio | 11.44% | numerator / denominator | |
| Filed ratio | 11.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.94 pp | $38.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.44% +3.44 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $89.9M | 89,871 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $785.9M | 785,877 | RCOAA223 |
| Recomputed ratio | 11.44% | numerator / denominator | |
| Filed ratio | 11.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.44 pp | $27.0M | capital that could be lost first |
Total risk-based capital ratio 12.39% +2.39 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $97.3M | 97,337 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $785.9M | 785,877 | RCOAA223 |
| Recomputed ratio | 12.39% | numerator / denominator | |
| Filed ratio | 12.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.39 pp | $18.7M | capital that could be lost first |
Tier 1 leverage ratio 9.88% +4.88 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $89.9M | 89,871 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $909.3M | 909,277 | RCOAA224 |
| Recomputed ratio | 9.88% | numerator / denominator | |
| Filed ratio | 9.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.88 pp | $44.4M | 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 | 44,887 | 44,887 | 44,887 | 44,887 | 44,887 | 44,887 | RCOAP742 |
| Retained earnings | 44,984 | 42,798 | 40,819 | 38,336 | 36,109 | 34,203 | RCOAKW00 |
| Accumulated other comprehensive income | (5,676) | (5,661) | (5,286) | (5,829) | (6,906) | (7,538) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 84,195 | 82,024 | 80,420 | 77,394 | 74,090 | 71,552 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,676 | 5,661 | 5,286 | 5,829 | 6,906 | 7,538 | P859 - P840 |
| Common equity Tier 1 capital | 89,871 | 87,685 | 85,706 | 83,223 | 80,996 | 79,090 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 89,871 | 87,685 | 85,706 | 83,223 | 80,996 | 79,090 | RCOA8274 |
| Tier 2 capital | 7,466 | 7,282 | 7,030 | 6,859 | 6,804 | 6,564 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,466 | 7,282 | 7,030 | 6,859 | 6,804 | 6,564 | RCOA5310 |
| Total capital | 97,337 | 94,967 | 92,736 | 90,082 | 87,800 | 85,654 | RCOA3792 |
| Total risk-weighted assets | 785,877 | 772,585 | 747,642 | 746,641 | 762,898 | 766,196 | RCOAA223 |
| Average total assets for the leverage ratio | 909,277 | 886,404 | 901,314 | 900,760 | 894,317 | 888,107 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $24.7M | $1.2M | 4.84% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $111.1M | $20.7M | 18.62% | 2.63% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $14.3M | $2.9M | 20.00% | 0.37% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $212.7M | $134.0M | 62.97% | 17.05% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.8M | $5.7M | 150.00% | 0.73% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $6.9M | $10.4M | 150.00% | 1.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $522.0M | $521.5M | 99.90% | 66.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.8M | $35.4M | 93.45% | 4.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $53.1M | $53.1M | 100.00% | 6.75% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.2M | NA | 0.15% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $784.7M | ties to item 31 ($784.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $785.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $785.9M | RCONG641, ties |
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 | Risk-based | 11.44% | 11.44% | 12.39% | 9.88% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.35% | 11.35% | 12.29% | 9.89% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.46% | 11.46% | 12.40% | 9.51% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.15% | 11.15% | 12.06% | 9.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.62% | 10.62% | 11.51% | 9.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.32% | 10.32% | 11.18% | 8.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.35% | 10.35% | 11.19% | 9.03% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.48% | 10.48% | 11.32% | 9.07% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.42% | 10.42% | 11.23% | 9.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.45% | 10.45% | 11.24% | 9.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.88% | 10.88% | 11.68% | 10.02% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.23% | 11.23% | 12.04% | 10.04% | 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 & Trust Company Inc. (this bank) | Risk-based | 11.44% | 11.44% | 12.39% | 9.88% | |
| Valliance Bank | $923.3M | CBLR | NA | NA | NA | 9.31% |
| First Northern Bank and Trust Company | $921.5M | CBLR | NA | NA | NA | 15.29% |
| Legends Bank | $927.7M | Risk-based | 12.09% | 12.09% | 13.10% | 9.98% |
| West Alabama Bank & Trust | $929.0M | CBLR | NA | NA | NA | 12.22% |
| First National Bank of Waterloo | $929.3M | Risk-based | 12.88% | 12.88% | 14.13% | 9.21% |
| Greenfield Banking Company | $930.5M | CBLR | NA | NA | NA | 13.92% |
| Oxford Bank | $930.5M | Risk-based | 13.19% | 13.19% | 14.39% | 11.93% |
| Stonehambank | $918.3M | Risk-based | 12.51% | 12.51% | 13.71% | 8.94% |
| The Juniata Valley Bank | $917.9M | Risk-based | 11.61% | 11.61% | 12.76% | 8.56% |
| Vermillion State Bank | $931.4M | CBLR | NA | NA | NA | 13.40% |
| Peer 25th percentile | 12.09% | 12.09% | 13.10% | 9.24% | ||
| Peer median | 12.51% | 12.51% | 13.71% | 10.96% | ||
| Peer 75th percentile | 12.88% | 12.88% | 14.13% | 13.11% | ||
| This bank's percentile | 0 | 0 | 0 | 40 |
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/2919898/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.