Baker Boyer National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.46% (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: 8.46% (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 15.43% +8.93 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 | $63.3M | 63,323 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $410.4M | 410,375 | RCOAA223 |
| Recomputed ratio | 15.43% | numerator / denominator | |
| Filed ratio | 15.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.93 pp | $36.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.43% +7.43 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 | $63.3M | 63,323 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $410.4M | 410,375 | RCOAA223 |
| Recomputed ratio | 15.43% | numerator / denominator | |
| Filed ratio | 15.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.43 pp | $30.5M | capital that could be lost first |
Total risk-based capital ratio 16.46% +6.46 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 | $67.6M | 67,565 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $410.4M | 410,375 | RCOAA223 |
| Recomputed ratio | 16.46% | numerator / denominator | |
| Filed ratio | 16.46% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.46 pp | $26.5M | capital that could be lost first |
Tier 1 leverage ratio 9.25% +4.25 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 | $63.3M | 63,323 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $684.4M | 684,392 | RCOAA224 |
| Recomputed ratio | 9.25% | numerator / denominator | |
| Filed ratio | 9.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.25 pp | $29.1M | 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 | 13,066 | 13,067 | 13,066 | 13,066 | 13,067 | 13,066 | RCOAP742 |
| Retained earnings | 50,257 | 50,053 | 49,628 | 49,354 | 49,415 | 49,424 | RCOAKW00 |
| Accumulated other comprehensive income | (4,464) | (4,366) | (4,267) | (4,886) | (6,955) | (7,858) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 58,859 | 58,754 | 58,427 | 57,534 | 55,527 | 54,632 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,464 | 4,366 | 4,267 | 4,886 | 6,955 | 7,858 | P859 - P840 |
| Common equity Tier 1 capital | 63,323 | 63,120 | 62,694 | 62,420 | 62,482 | 62,490 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 63,323 | 63,120 | 62,694 | 62,420 | 62,482 | 62,490 | RCOA8274 |
| Tier 2 capital | 4,242 | 4,203 | 4,190 | 4,159 | 4,090 | 3,924 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,242 | 4,203 | 4,190 | 4,159 | 4,090 | 3,924 | RCOA5310 |
| Total capital | 67,565 | 67,323 | 66,884 | 66,579 | 66,572 | 66,414 | RCOA3792 |
| Total risk-weighted assets | 410,375 | 409,108 | 417,784 | 413,049 | 430,774 | 426,713 | RCOAA223 |
| Average total assets for the leverage ratio | 684,392 | 694,692 | 697,440 | 681,716 | 672,080 | 677,101 | 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 | $95.0M | $852K | 0.90% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $193.4M | $36.9M | 19.06% | 8.99% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $157.1M | $86.9M | 55.35% | 21.18% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.2M | $4.7M | 150.00% | 1.16% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $819K | $1.2M | 150.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $225.1M | $225.0M | 99.99% | 54.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.0M | $26.6M | 94.94% | 6.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $27.4M | $27.4M | 100.00% | 6.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $762K | NA | 0.19% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $409.6M | does not tie to item 31 ($410.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $410.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $410.4M | 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 | 15.43% | 15.43% | 16.46% | 9.25% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.43% | 15.43% | 16.46% | 9.09% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.01% | 15.01% | 16.01% | 8.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.11% | 15.11% | 16.12% | 9.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.50% | 14.50% | 15.45% | 9.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.64% | 14.64% | 15.56% | 9.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.57% | 14.57% | 15.50% | 9.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.45% | 14.45% | 15.29% | 8.82% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.15% | 14.15% | 14.97% | 8.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.11% | 14.11% | 14.91% | 8.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.31% | 14.31% | 15.10% | 8.34% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.81% | 13.81% | 14.56% | 8.13% | 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 |
|---|---|---|---|---|---|---|
| Baker Boyer National Bank (this bank) | Risk-based | 15.43% | 15.43% | 16.46% | 9.25% | |
| Southwest Bank | $693.7M | CBLR | NA | NA | NA | 11.33% |
| Hometown Bank | $691.9M | Risk-based | 10.75% | 10.75% | 11.99% | 8.28% |
| Citizens National Bank | $691.8M | Risk-based | 17.18% | 17.18% | 18.43% | 12.73% |
| Banknorth | $694.1M | Risk-based | 10.47% | 10.47% | 11.51% | 10.32% |
| Premier Bank Minnesota | $691.5M | Risk-based | 12.43% | 12.43% | 13.68% | 10.02% |
| American Nation Bank | $691.5M | CBLR | NA | NA | NA | 10.31% |
| First Community Bank of Central Alabama | $694.3M | Risk-based | 10.76% | 10.76% | 12.02% | 8.57% |
| Trupoint Bank | $690.8M | CBLR | NA | NA | NA | 10.60% |
| Bank of Ocean City | $695.0M | Risk-based | 14.55% | 14.55% | 15.28% | 11.65% |
| Citizens Bank | $690.6M | Risk-based | 12.51% | 12.51% | 13.59% | 9.78% |
| Peer 25th percentile | 10.76% | 10.76% | 12.00% | 9.84% | ||
| Peer median | 12.43% | 12.43% | 13.59% | 10.32% | ||
| Peer 75th percentile | 13.53% | 13.53% | 14.48% | 11.15% | ||
| This bank's percentile | 86 | 86 | 86 | 20 |
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/69678/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.