American Commercial Bank & Trust, N.A.: 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 9.34% +0.34 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 | $191.3M | 191,321 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.05B | 2,048,871 | RCOAA224 |
| Recomputed ratio | 9.34% | numerator / denominator | |
| Filed ratio | 9.34% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.34 pp | $6.9M | 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 | 63,936 | 63,936 | 63,936 | 63,936 | 63,936 | 63,936 | RCOAP742 |
| Retained earnings | 129,134 | 121,696 | 116,944 | 109,693 | 102,514 | 96,349 | RCOAKW00 |
| Accumulated other comprehensive income | (4,127) | (3,811) | (2,799) | (2,990) | (4,832) | (4,814) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 188,943 | 181,821 | 178,081 | 170,639 | 161,618 | 155,471 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,378 | 2,062 | 1,050 | 1,241 | 3,083 | 3,065 | P859 - P840 |
| Common equity Tier 1 capital | 191,321 | 183,883 | 179,131 | 171,880 | 164,701 | 158,536 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 191,321 | 183,883 | 179,131 | 171,880 | 164,701 | 158,536 | RCOA8274 |
| Tier 2 capital | NA | 22,050 | 22,445 | 21,208 | 20,795 | 19,918 | |
| Allowance includable in Tier 2 capital | NA | 22,050 | 22,445 | 21,208 | 20,795 | 19,918 | |
| Total capital | NA | 205,933 | 201,576 | 193,088 | 185,496 | 178,454 | |
| Total risk-weighted assets | NA | 1,759,416 | 1,792,376 | 1,692,632 | 1,660,377 | 1,589,173 | |
| Average total assets for the leverage ratio | 2,048,871 | 2,021,490 | 1,972,273 | 1,900,922 | 1,805,235 | 1,736,965 | 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 | 9.34% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.45% | 10.45% | 11.70% | 9.10% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 9.99% | 9.99% | 11.25% | 9.08% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.15% | 10.15% | 11.41% | 9.04% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 9.92% | 9.92% | 11.17% | 9.12% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 9.98% | 9.98% | 11.23% | 9.13% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 9.75% | 9.75% | 11.00% | 9.06% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 9.82% | 9.82% | 11.07% | 8.81% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 9.62% | 9.62% | 10.88% | 8.90% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 9.74% | 9.74% | 10.99% | 8.97% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.57% | 9.57% | 10.82% | 8.95% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.76% | 9.76% | 11.02% | 8.75% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Commercial Bank & Trust, N.A. (this bank) | CBLR | NA | NA | NA | 9.34% | |
| Signature Bank | $2.07B | Risk-based | 16.08% | 16.08% | 16.98% | 12.42% |
| The Village Bank | $2.07B | Risk-based | 14.74% | 14.74% | 15.43% | 9.50% |
| One Florida Bank | $2.07B | Risk-based | 10.99% | 10.99% | 11.71% | 9.93% |
| First Bank | $2.07B | Risk-based | 12.87% | 12.87% | 13.91% | 9.44% |
| Gateway First Bank | $2.06B | Risk-based | 15.45% | 15.45% | 16.16% | 14.14% |
| Timberland Bank | $2.06B | Risk-based | 19.54% | 19.54% | 20.80% | 12.85% |
| Square Financial Services, Inc. | $2.06B | Risk-based | 95.99% | 95.99% | 97.31% | 65.19% |
| Peoples National Bank, N.A. | $2.08B | Risk-based | 9.75% | 9.75% | 10.93% | 9.26% |
| First United Bank & Trust | $2.05B | Risk-based | 13.96% | 13.96% | 15.22% | 11.56% |
| Peer 25th percentile | 12.87% | 12.87% | 13.91% | 9.50% | ||
| Peer median | 14.74% | 14.74% | 15.43% | 11.56% | ||
| Peer 75th percentile | 16.08% | 16.08% | 16.98% | 12.85% | ||
| This bank's percentile | NA | NA | NA | 11 |
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/856243/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.