Bank of Alma: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 71.15% (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: 71.15% (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 77.90% +71.40 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 | $172.2M | 172,215 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $221.1M | 221,061 | RCOAA223 |
| Recomputed ratio | 77.90% | numerator / denominator | |
| Filed ratio | 77.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +71.40 pp | $157.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 77.90% +69.90 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 | $172.2M | 172,215 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $221.1M | 221,061 | RCOAA223 |
| Recomputed ratio | 77.90% | numerator / denominator | |
| Filed ratio | 77.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +69.90 pp | $154.5M | capital that could be lost first |
Total risk-based capital ratio 79.15% +69.15 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 | $175.0M | 174,980 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $221.1M | 221,061 | RCOAA223 |
| Recomputed ratio | 79.15% | numerator / denominator | |
| Filed ratio | 79.15% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +69.15 pp | $152.9M | capital that could be lost first |
Tier 1 leverage ratio 50.77% +45.77 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 | $172.2M | 172,215 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $339.2M | 339,223 | RCOAA224 |
| Recomputed ratio | 50.77% | numerator / denominator | |
| Filed ratio | 50.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +45.77 pp | $155.3M | 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 | 20,523 | 20,523 | 20,523 | 20,523 | 20,528 | 20,528 | RCOAP742 |
| Retained earnings | 151,692 | 149,128 | 146,364 | 143,831 | 140,308 | 137,818 | 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 | 172,215 | 169,651 | 166,887 | 164,354 | 160,836 | 158,346 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 172,215 | 169,651 | 166,887 | 164,354 | 160,836 | 158,346 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 172,215 | 169,651 | 166,887 | 164,354 | 160,836 | 158,346 | RCOA8274 |
| Tier 2 capital | 2,765 | NA | NA | NA | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,765 | NA | NA | NA | NA | NA | RCOA5310 |
| Total capital | 174,980 | NA | NA | NA | NA | NA | RCOA3792 |
| Total risk-weighted assets | 221,061 | NA | NA | NA | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 339,223 | 339,322 | 328,577 | 329,090 | 323,758 | 321,040 | 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 | $37.6M | $7.5M | 20.00% | 3.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $95.9M | $27.1M | 28.25% | 12.24% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.5M | $699K | 20.00% | 0.32% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $46.0M | $24.3M | 52.85% | 10.99% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $2.9M | 150.00% | 1.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $153.7M | $153.7M | 100.00% | 69.49% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.6M | $3.6M | 100.00% | 1.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.2M | $526K | 6.38% | 0.24% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $933K | NA | 0.42% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $220.3M | does not tie to item 31 ($221.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $221.2M | RCONB704 |
| Less: excess allowance for credit losses | $171K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $221.1M | 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 | 77.90% | 77.90% | 79.15% | 50.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 50.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 50.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 49.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 49.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 49.32% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 50.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 49.89% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 49.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 48.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 47.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 46.77% | 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 Alma (this bank) | Risk-based | 77.90% | 77.90% | 79.15% | 50.77% | |
| Kaw Valley Bank | $339.5M | CBLR | NA | NA | NA | 11.90% |
| Integrity Bank SSB | $339.6M | Risk-based | 23.67% | 23.67% | 24.92% | 14.48% |
| Bank of 1889 | $339.2M | CBLR | NA | NA | NA | 10.85% |
| Farmers State Bank | $339.8M | Risk-based | 18.61% | 18.61% | 19.52% | 15.02% |
| The Cleveland State Bank | $340.2M | CBLR | NA | NA | NA | 11.18% |
| Genesis Bank | $340.3M | Risk-based | 15.51% | 18.12% | 19.38% | 11.01% |
| Alamosa State Bank | $340.3M | Risk-based | 22.11% | 22.11% | 23.30% | 12.85% |
| Community Bank of Parkersburg | $340.3M | CBLR | NA | NA | NA | 9.90% |
| The National Bank of Andrews | $340.5M | Risk-based | 13.19% | 13.19% | 14.44% | 10.11% |
| Trucommunity Bank | $338.2M | CBLR | NA | NA | NA | 11.06% |
| Peer 25th percentile | 15.51% | 18.12% | 19.38% | 10.89% | ||
| Peer median | 18.61% | 18.61% | 19.52% | 11.12% | ||
| Peer 75th percentile | 22.11% | 22.11% | 23.30% | 12.61% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/564052/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.