Ashton State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.26% (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: 12.26% (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 19.26% +12.76 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 | $8.1M | 8,050 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.8M | 41,794 | RCOAA223 |
| Recomputed ratio | 19.26% | numerator / denominator | |
| Filed ratio | 19.26% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.76 pp | $5.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.26% +11.26 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 | $8.1M | 8,050 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.8M | 41,794 | RCOAA223 |
| Recomputed ratio | 19.26% | numerator / denominator | |
| Filed ratio | 19.26% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.26 pp | $4.7M | capital that could be lost first |
Total risk-based capital ratio 20.26% +10.26 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 | $8.5M | 8,466 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $41.8M | 41,794 | RCOAA223 |
| Recomputed ratio | 20.26% | numerator / denominator | |
| Filed ratio | 20.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.26 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 14.70% +9.70 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 | $8.1M | 8,050 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $54.8M | 54,757 | RCOAA224 |
| Recomputed ratio | 14.70% | numerator / denominator | |
| Filed ratio | 14.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.70 pp | $5.3M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 6,050 | 5,987 | 5,814 | 5,987 | 5,756 | 5,556 | RCOAKW00 |
| Accumulated other comprehensive income | (1,484) | (1,675) | (1,492) | (1,635) | (1,936) | (2,074) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,566 | 6,312 | 6,322 | 6,352 | 5,820 | 5,482 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,484 | 1,675 | 1,492 | 1,635 | 1,936 | 2,074 | P859 - P840 |
| Common equity Tier 1 capital | 8,050 | 7,987 | 7,814 | 7,987 | 7,756 | 7,556 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,050 | 7,987 | 7,814 | 7,987 | 7,756 | 7,556 | RCOA8274 |
| Tier 2 capital | 416 | NA | 416 | 416 | NA | 416 | RCOA5311 |
| Allowance includable in Tier 2 capital | 416 | NA | 416 | 416 | NA | 416 | RCOA5310 |
| Total capital | 8,466 | NA | 8,230 | 8,403 | NA | 7,972 | RCOA3792 |
| Total risk-weighted assets | 41,794 | NA | 44,901 | 42,189 | NA | 47,664 | RCOAA223 |
| Average total assets for the leverage ratio | 54,757 | 54,944 | 54,464 | 54,113 | 54,847 | 55,731 | 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 | $1.9M | $177K | 9.15% | 0.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.1M | $7.3M | 45.35% | 17.48% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.3M | $250K | 20.00% | 0.60% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $7.8M | $4.1M | 51.82% | 9.71% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $306K | $459K | 150.00% | 1.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $26.4M | $26.4M | 100.00% | 63.28% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.6M | $2.5M | 94.37% | 5.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $615K | $615K | 100.00% | 1.47% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $41.8M | ties to item 31 ($41.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $41.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $41.8M | 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 | 19.26% | 19.26% | 20.26% | 14.70% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 14.54% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 17.40% | 17.40% | 18.33% | 14.35% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 18.93% | 18.93% | 19.92% | 14.76% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 14.14% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 15.85% | 15.85% | 16.73% | 13.56% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 17.38% | 17.38% | 18.36% | 13.32% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 16.01% | 16.01% | 16.87% | 13.69% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.79% | 15.79% | 16.64% | 13.82% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.93% | 15.93% | 16.80% | 13.75% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 13.70% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 14.38% | 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 |
|---|---|---|---|---|---|---|
| Ashton State Bank (this bank) | Risk-based | 19.26% | 19.26% | 20.26% | 14.70% | |
| The Union Banking Company | $54.5M | Risk-based | 33.90% | 33.90% | 34.34% | 10.77% |
| Lakeside Bank of Salina | $54.6M | CBLR | NA | NA | NA | 11.24% |
| Montezuma State Bank | $54.6M | CBLR | NA | NA | NA | 14.87% |
| Bank of Greeley | $54.4M | CBLR | NA | NA | NA | 12.29% |
| The Pioneer Savings Bank | $54.7M | CBLR | NA | NA | NA | 11.76% |
| Dozier Bank | $54.8M | CBLR | NA | NA | NA | 26.77% |
| The First National Bank of Moody | $54.2M | CBLR | NA | NA | NA | 18.31% |
| First National Trust Company | $54.1M | Risk-based | 153.75% | 153.75% | 153.75% | 90.66% |
| Tarboro Savings Bank, SSB | $54.1M | CBLR | NA | NA | NA | 11.27% |
| Security State Bank | $55.1M | CBLR | NA | NA | NA | 15.56% |
| Peer 25th percentile | 63.86% | 63.86% | 64.19% | 11.39% | ||
| Peer median | 93.82% | 93.82% | 94.04% | 13.58% | ||
| Peer 75th percentile | 123.79% | 123.79% | 123.90% | 17.62% | ||
| This bank's percentile | 0 | 0 | 0 | 50 |
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/821643/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.