Bank Independent: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.42% (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: 6.42% (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 13.22% +6.72 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 | $284.1M | 284,052 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.15B | 2,148,879 | RCOAA223 |
| Recomputed ratio | 13.22% | numerator / denominator | |
| Filed ratio | 13.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.72 pp | $144.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.22% +5.22 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 | $284.1M | 284,052 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.15B | 2,148,879 | RCOAA223 |
| Recomputed ratio | 13.22% | numerator / denominator | |
| Filed ratio | 13.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.22 pp | $112.1M | capital that could be lost first |
Total risk-based capital ratio 14.42% +4.42 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 | $310.0M | 309,974 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.15B | 2,148,879 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.42 pp | $95.1M | capital that could be lost first |
Tier 1 leverage ratio 9.82% +4.82 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 | $284.1M | 284,052 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.89B | 2,892,323 | RCOAA224 |
| Recomputed ratio | 9.82% | numerator / denominator | |
| Filed ratio | 9.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.82 pp | $139.4M | 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 | 128,015 | 128,015 | 103,015 | 103,015 | 103,015 | 103,015 | RCOAP742 |
| Retained earnings | 175,065 | 175,002 | 170,371 | 164,786 | 159,784 | 154,200 | RCOAKW00 |
| Accumulated other comprehensive income | (10,920) | (9,565) | (6,827) | (8,657) | (12,337) | (13,234) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 292,160 | 293,452 | 266,559 | 259,144 | 250,462 | 243,981 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (8,108) | (9,463) | (12,202) | (10,370) | (6,691) | (5,794) | P859 - P840 |
| Common equity Tier 1 capital | 284,052 | 283,989 | 254,357 | 248,774 | 243,771 | 238,187 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 284,052 | 283,989 | 254,357 | 248,774 | 243,771 | 238,187 | RCOA8274 |
| Tier 2 capital | 25,922 | 24,229 | 25,874 | 25,431 | 24,972 | 24,415 | RCOA5311 |
| Allowance includable in Tier 2 capital | 25,922 | 24,229 | 25,874 | 25,431 | 24,972 | 24,415 | RCOA5310 |
| Total capital | 309,974 | 308,218 | 280,231 | 274,205 | 268,743 | 262,602 | RCOA3792 |
| Total risk-weighted assets | 2,148,879 | 2,153,319 | 2,103,595 | 2,132,865 | 2,160,230 | 2,178,735 | RCOAA223 |
| Average total assets for the leverage ratio | 2,892,323 | 2,981,465 | 2,913,626 | 2,843,444 | 2,767,266 | 2,766,464 | 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 | $267.9M | $9.7M | 3.63% | 0.45% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $468.9M | $91.9M | 19.59% | 4.28% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $18.7M | $3.7M | 20.00% | 0.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $403.0M | $233.9M | 58.05% | 10.89% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $16.4M | $24.7M | 150.00% | 1.15% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.0M | $4.4M | 150.00% | 0.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.44B | $1.43B | 99.23% | 66.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $280.6M | $273.7M | 97.57% | 12.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $79.0M | $79.0M | 100.00% | 3.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.6M | NA | 0.08% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.15B | ties to item 31 ($2.15B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.15B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.15B | 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 | 13.22% | 13.22% | 14.42% | 9.82% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.19% | 13.19% | 14.31% | 9.53% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.09% | 12.09% | 13.32% | 8.73% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.66% | 11.66% | 12.86% | 8.75% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.28% | 11.28% | 12.44% | 8.81% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.93% | 10.93% | 12.05% | 8.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.23% | 11.23% | 12.37% | 8.49% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.71% | 10.71% | 11.84% | 8.44% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.78% | 10.78% | 11.94% | 8.28% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.63% | 10.63% | 11.77% | 8.15% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.65% | 10.65% | 11.76% | 8.40% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.32% | 10.32% | 11.38% | 8.46% | 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 |
|---|---|---|---|---|---|---|
| Bank Independent (this bank) | Risk-based | 13.22% | 13.22% | 14.42% | 9.82% | |
| Industrial and Commercial Bank of China (USA), N.A. | $2.86B | Risk-based | 17.53% | 17.53% | 18.27% | 17.26% |
| WebBank | $2.86B | Risk-based | 18.10% | 18.10% | 19.18% | 17.39% |
| BayCoast Bank | $2.86B | Risk-based | 10.77% | 10.77% | 12.02% | 8.29% |
| ANB Bank | $2.85B | Risk-based | 14.59% | 14.59% | 15.43% | 9.52% |
| Lakeside Bank | $2.85B | Risk-based | 12.41% | 12.41% | 13.56% | 10.99% |
| American Momentum Bank | $2.85B | Risk-based | 24.90% | 24.90% | 26.06% | 19.24% |
| Jefferson Bank | $2.88B | CBLR | NA | NA | NA | 9.81% |
| Armstrong Bank | $2.84B | Risk-based | 13.89% | 13.89% | 14.97% | 10.42% |
| West Texas National Bank | $2.88B | Risk-based | 16.75% | 16.75% | 18.01% | 10.52% |
| Peer 25th percentile | 13.52% | 13.52% | 14.62% | 9.81% | ||
| Peer median | 15.67% | 15.67% | 16.72% | 10.52% | ||
| Peer 75th percentile | 17.67% | 17.67% | 18.50% | 17.26% | ||
| This bank's percentile | 25 | 25 | 25 | 33 |
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/539032/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.