B2 Bank 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 13.66% +4.66 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 | $9.5M | 9,532 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $69.8M | 69,772 | RCOAA224 |
| Recomputed ratio | 13.66% | numerator / denominator | |
| Filed ratio | 13.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.66 pp | $3.3M | 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 | 13,764 | 13,756 | 13,761 | 13,709 | 13,703 | 13,681 | RCOAP742 |
| Retained earnings | (3,148) | (2,824) | (2,538) | (2,430) | (2,445) | (2,274) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,616 | 10,932 | 11,223 | 11,279 | 11,258 | 11,407 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,084) | (953) | (835) | (802) | (805) | (742) | P859 - P840 |
| Common equity Tier 1 capital | 9,532 | 9,979 | 10,388 | 10,477 | 10,453 | 10,665 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,532 | 9,979 | 10,388 | 10,477 | 10,453 | 10,665 | 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 | 69,772 | 63,972 | 65,058 | 68,594 | 73,145 | 81,322 | 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 | 13.66% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 15.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 15.27% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.11% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 25.95% | 25.95% | 26.76% | 13.07% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 29.55% | 29.55% | 30.24% | 12.28% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 27.16% | 27.16% | 27.73% | 12.13% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 44.71% | 44.71% | 45.53% | 12.93% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 39.93% | 39.93% | 40.75% | 12.87% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 33.92% | 33.92% | 34.76% | 11.19% | 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 |
|---|---|---|---|---|---|---|
| B2 Bank N.A. (this bank) | CBLR | NA | NA | NA | 13.66% | |
| The First National Bank of Sparta | $114.6M | Risk-based | 25.89% | 25.89% | 26.98% | 12.64% |
| Blissfield State Bank | $114.6M | CBLR | NA | NA | NA | 11.29% |
| The Lytle State Bank of Lytle, Texas | $114.6M | CBLR | NA | NA | NA | 14.59% |
| The Commercial Bank | $114.6M | CBLR | NA | NA | NA | 9.95% |
| The National Bank of Adams County of West Union | $114.7M | CBLR | NA | NA | NA | 10.82% |
| Security State Bank of Aitkin | $114.5M | CBLR | NA | NA | NA | 10.79% |
| Rushford State Bank (Incorporated) | $114.7M | Risk-based | 13.33% | 13.33% | 14.19% | 6.77% |
| Morganton Savings Bank, S.S.B. | $114.4M | CBLR | NA | NA | NA | 25.43% |
| Turtle Mountain State Bank | $114.1M | CBLR | NA | NA | NA | 12.85% |
| Richland County Bank | $114.1M | CBLR | NA | NA | NA | 17.77% |
| Peer 25th percentile | 16.47% | 16.47% | 17.39% | 10.79% | ||
| Peer median | 19.61% | 19.61% | 20.58% | 11.97% | ||
| Peer 75th percentile | 22.75% | 22.75% | 23.78% | 14.15% | ||
| This bank's percentile | NA | NA | NA | 70 |
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/108652/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.