The Bank of Beaver City: 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 8.67% -0.33 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 | $17.2M | 17,193 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $198.3M | 198,349 | RCOAA224 |
| Recomputed ratio | 8.67% | numerator / denominator | |
| Filed ratio | 8.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | -0.33 pp | -$658K | 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 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | RCOAP742 |
| Retained earnings | 12,893 | 13,074 | 12,546 | 12,292 | 12,079 | 11,838 | RCOAKW00 |
| Accumulated other comprehensive income | (4,842) | (4,652) | (4,620) | (4,878) | (6,287) | (6,440) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,351 | 12,722 | 12,226 | 11,714 | 10,092 | 9,698 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,842 | 4,652 | 4,620 | 4,878 | 6,287 | 6,440 | P859 - P840 |
| Common equity Tier 1 capital | 17,193 | 17,374 | 16,846 | 16,592 | 16,379 | 16,138 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,193 | 17,374 | 16,846 | 16,592 | 16,379 | 16,138 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | 1,364 | 1,364 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | 1,364 | 1,364 | |
| Total capital | NA | NA | NA | NA | 17,743 | 17,502 | |
| Total risk-weighted assets | NA | NA | NA | NA | 115,999 | 114,947 | |
| Average total assets for the leverage ratio | 198,349 | 187,128 | 181,036 | 181,932 | 186,576 | 185,260 | 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 | 8.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.28% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.31% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.12% | 14.12% | 15.30% | 8.78% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.04% | 14.04% | 15.23% | 8.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.57% | 13.57% | 14.74% | 8.58% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.75% | 13.75% | 14.98% | 8.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.90% | 13.90% | 15.16% | 8.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.19% | 14.19% | 15.44% | 8.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.66% | 14.66% | 15.91% | 8.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 8.89% | 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 |
|---|---|---|---|---|---|---|
| The Bank of Beaver City (this bank) | CBLR | NA | NA | NA | 8.67% | |
| Community Bank | $188.8M | CBLR | NA | NA | NA | 11.49% |
| Beach Cities Commercial Bank | $188.9M | CBLR | NA | NA | NA | 9.81% |
| Highlands Community Bank | $188.9M | CBLR | NA | NA | NA | 12.63% |
| Bank of Camilla | $188.1M | CBLR | NA | NA | NA | 20.79% |
| First Federal Savings and Loan Association of Bath | $189.1M | Risk-based | 25.94% | 25.94% | 27.19% | 14.79% |
| Citizens Bank | $188.1M | Risk-based | 9.69% | 9.69% | 10.90% | 7.73% |
| Peoples Savings Bank | $189.1M | CBLR | NA | NA | NA | 9.89% |
| Citizens Savings Bank and Trust Company | $188.1M | Risk-based | 14.40% | 14.40% | 15.65% | 9.56% |
| First State Bank | $188.0M | Risk-based | 57.45% | 57.45% | 58.71% | 14.27% |
| First Federal Savings of Middletown | $188.0M | CBLR | NA | NA | NA | 36.94% |
| Peer 25th percentile | 13.22% | 13.22% | 14.46% | 9.83% | ||
| Peer median | 20.17% | 20.17% | 21.42% | 12.06% | ||
| Peer 75th percentile | 33.81% | 33.81% | 35.07% | 14.66% | ||
| This bank's percentile | NA | NA | NA | 10 |
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/137456/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.