American Trust & Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 33.23% (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: 33.23% (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 39.96% +33.46 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 | $4.7M | 4,743 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.9M | 11,869 | RCOAA223 |
| Recomputed ratio | 39.96% | numerator / denominator | |
| Filed ratio | 39.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +33.46 pp | $4.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 39.96% +31.96 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 | $4.7M | 4,743 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.9M | 11,869 | RCOAA223 |
| Recomputed ratio | 39.96% | numerator / denominator | |
| Filed ratio | 39.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +31.96 pp | $3.8M | capital that could be lost first |
Total risk-based capital ratio 41.23% +31.23 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 | $4.9M | 4,894 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $11.9M | 11,869 | RCOAA223 |
| Recomputed ratio | 41.23% | numerator / denominator | |
| Filed ratio | 41.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +31.23 pp | $3.7M | capital that could be lost first |
Tier 1 leverage ratio 15.65% +10.65 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 | $4.7M | 4,743 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $30.3M | 30,306 | RCOAA224 |
| Recomputed ratio | 15.65% | numerator / denominator | |
| Filed ratio | 15.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.65 pp | $3.2M | 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 | 3,400 | 3,400 | 3,400 | 3,400 | 3,400 | 3,400 | RCOAP742 |
| Retained earnings | 1,343 | 1,425 | 1,491 | 1,697 | 1,658 | 1,691 | RCOAKW00 |
| Accumulated other comprehensive income | (1,249) | (1,266) | (1,172) | (1,313) | (1,519) | (1,665) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,494 | 3,559 | 3,719 | 3,784 | 3,539 | 3,426 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,249 | 1,266 | 1,172 | 1,313 | 1,519 | 1,665 | P859 - P840 |
| Common equity Tier 1 capital | 4,743 | 4,825 | 4,891 | 5,097 | 5,058 | 5,091 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 4,743 | 4,825 | 4,891 | 5,097 | 5,058 | 5,091 | RCOA8274 |
| Tier 2 capital | 151 | 151 | 157 | 151 | 162 | 167 | RCOA5311 |
| Allowance includable in Tier 2 capital | 151 | 151 | 157 | 151 | 162 | 167 | RCOA5310 |
| Total capital | 4,894 | 4,976 | 5,048 | 5,248 | 5,220 | 5,258 | RCOA3792 |
| Total risk-weighted assets | 11,869 | 11,853 | 12,313 | 11,887 | 12,846 | 13,208 | RCOAA223 |
| Average total assets for the leverage ratio | 30,306 | 31,684 | 32,175 | 32,898 | 35,546 | 35,506 | 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 | $2.6M | $32K | 1.20% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $20.4M | $4.4M | 21.74% | 36.60% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $166K | $33K | 20.00% | 0.27% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $15K | $12K | 83.33% | 0.10% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.7M | $2.6M | 150.00% | 21.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $4.0M | $4.0M | 100.00% | 32.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $939K | $901K | 95.92% | 7.43% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $200K | $200K | 100.00% | 1.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $12.1M | ties to item 31 ($12.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $12.1M | RCONB704 |
| Less: excess allowance for credit losses | $255K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $11.9M | 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 | 39.96% | 39.96% | 41.23% | 15.65% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 40.71% | 40.71% | 41.98% | 15.23% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 39.72% | 39.72% | 41.00% | 15.20% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 42.88% | 42.88% | 44.15% | 15.49% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 39.37% | 39.37% | 40.64% | 14.23% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 38.54% | 38.54% | 39.81% | 14.34% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 38.63% | 38.63% | 39.90% | 14.50% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 41.26% | 41.26% | 42.52% | 15.45% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 41.93% | 41.93% | 43.20% | 15.34% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 39.94% | 39.94% | 41.19% | 14.89% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 40.23% | 40.23% | 41.49% | 16.91% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 40.24% | 40.24% | 41.50% | 16.71% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Trust & Savings Bank (this bank) | Risk-based | 39.96% | 39.96% | 41.23% | 15.65% | |
| The Philadelphia Trust Company | $27.7M | CBLR | NA | NA | NA | 71.82% |
| Brazos National Bank | $27.6M | Risk-based | 99.13% | 99.13% | 99.49% | 56.08% |
| Milford Building and Loan Association, SB | $28.1M | CBLR | NA | NA | NA | 12.29% |
| The Liberty Savings Association, FSA | $28.2M | CBLR | NA | NA | NA | 24.05% |
| Andes State Bank | $28.2M | Risk-based | 29.17% | 29.17% | 30.42% | 13.32% |
| State Bank of Easton | $28.4M | Risk-based | 19.20% | 19.20% | 20.45% | 13.76% |
| Bank of Vici | $27.3M | CBLR | NA | NA | NA | 5.23% |
| Peer 25th percentile | 24.18% | 24.18% | 25.44% | 12.80% | ||
| Peer median | 29.17% | 29.17% | 30.42% | 13.76% | ||
| Peer 75th percentile | 64.15% | 64.15% | 64.95% | 40.07% | ||
| This bank's percentile | 67 | 67 | 67 | 57 |
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/675341/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.