Bank of Alapaha: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.76% (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: 12.76% (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 19.50% +13.00 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 | $25.7M | 25,655 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.6M | 131,589 | RCOAA223 |
| Recomputed ratio | 19.50% | numerator / denominator | |
| Filed ratio | 19.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.00 pp | $17.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.50% +11.50 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 | $25.7M | 25,655 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.6M | 131,589 | RCOAA223 |
| Recomputed ratio | 19.50% | numerator / denominator | |
| Filed ratio | 19.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.50 pp | $15.1M | capital that could be lost first |
Total risk-based capital ratio 20.76% +10.76 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 | $27.3M | 27,316 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.6M | 131,589 | RCOAA223 |
| Recomputed ratio | 20.76% | numerator / denominator | |
| Filed ratio | 20.76% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.76 pp | $14.2M | capital that could be lost first |
Tier 1 leverage ratio 10.23% +5.23 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 | $25.7M | 25,655 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $250.9M | 250,851 | RCOAA224 |
| Recomputed ratio | 10.23% | numerator / denominator | |
| Filed ratio | 10.23% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.23 pp | $13.1M | 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 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | RCOAP742 |
| Retained earnings | 22,655 | 22,245 | 21,835 | 21,998 | 21,485 | 21,002 | RCOAKW00 |
| Accumulated other comprehensive income | (6,307) | (6,142) | (5,983) | (6,088) | (7,509) | (7,360) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,348 | 19,103 | 18,852 | 18,910 | 16,976 | 16,642 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,307 | 6,142 | 5,983 | 6,088 | 7,509 | 7,360 | P859 - P840 |
| Common equity Tier 1 capital | 25,655 | 25,245 | 24,835 | 24,998 | 24,485 | 24,002 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,655 | 25,245 | 24,835 | 24,998 | 24,485 | 24,002 | RCOA8274 |
| Tier 2 capital | 1,661 | 1,599 | 1,614 | 1,621 | 1,646 | 1,603 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,661 | 1,599 | 1,614 | 1,621 | 1,646 | 1,603 | RCOA5310 |
| Total capital | 27,316 | 26,844 | 26,449 | 26,619 | 26,131 | 25,605 | RCOA3792 |
| Total risk-weighted assets | 131,589 | 126,605 | 127,824 | 128,377 | 130,383 | 126,933 | RCOAA223 |
| Average total assets for the leverage ratio | 250,851 | 250,436 | 246,966 | 240,635 | 239,052 | 240,627 | 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 | $48.5M | $5.2M | 10.69% | 3.90% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $69.5M | $16.9M | 24.37% | 12.74% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.3M | $1.7M | 20.00% | 1.25% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $53.8M | $27.3M | 50.66% | 20.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $408K | $612K | 150.00% | 0.46% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $72.5M | $69.3M | 95.58% | 52.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.4M | $9.4M | 100.00% | 7.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.6M | $2.6M | 100.00% | 1.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $132.9M | ties to item 31 ($132.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $132.9M | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $131.6M | 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 | 19.50% | 19.50% | 20.76% | 10.23% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.94% | 19.94% | 21.20% | 10.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.43% | 19.43% | 20.69% | 10.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.47% | 19.47% | 20.73% | 10.39% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.78% | 18.78% | 20.04% | 10.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.91% | 18.91% | 20.17% | 9.97% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.32% | 18.32% | 19.58% | 10.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.52% | 18.52% | 19.78% | 10.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.79% | 17.79% | 19.05% | 10.64% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.39% | 18.39% | 19.66% | 10.04% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.68% | 17.68% | 18.94% | 10.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.31% | 17.31% | 18.57% | 10.32% | 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 |
|---|---|---|---|---|---|---|
| Bank of Alapaha (this bank) | Risk-based | 19.50% | 19.50% | 20.76% | 10.23% | |
| First National Bank of Burleson | $250.8M | CBLR | NA | NA | NA | 12.59% |
| Quoin Financial Bank | $250.7M | Risk-based | 12.27% | 12.27% | 12.79% | 7.89% |
| Auburn State Bank | $251.3M | CBLR | NA | NA | NA | 15.07% |
| Denver Savings Bank | $250.6M | CBLR | NA | NA | NA | 10.84% |
| First National Bank in Trinidad | $250.5M | CBLR | NA | NA | NA | 10.89% |
| Security National Bank of South Dakota | $251.5M | CBLR | NA | NA | NA | 14.12% |
| Citizens Bank | $250.4M | Risk-based | 11.68% | 11.68% | 12.91% | 8.09% |
| The City National Bank of Taylor | $250.3M | CBLR | NA | NA | NA | 12.90% |
| Community Bank of Marshall | $250.2M | CBLR | NA | NA | NA | 10.03% |
| Anthem Bank & Trust | $250.1M | Risk-based | 47.17% | 47.17% | 48.42% | 29.90% |
| Peer 25th percentile | 11.98% | 11.98% | 12.85% | 10.23% | ||
| Peer median | 12.27% | 12.27% | 12.91% | 11.74% | ||
| Peer 75th percentile | 29.72% | 29.72% | 30.67% | 13.81% | ||
| This bank's percentile | 67 | 67 | 67 | 30 |
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/986935/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.