Bank of Bozeman: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.80% (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: 5.80% (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 12.55% +6.05 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 | $10.9M | 10,921 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.0M | 87,025 | RCOAA223 |
| Recomputed ratio | 12.55% | numerator / denominator | |
| Filed ratio | 12.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.05 pp | $5.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.55% +4.55 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 | $10.9M | 10,921 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.0M | 87,025 | RCOAA223 |
| Recomputed ratio | 12.55% | numerator / denominator | |
| Filed ratio | 12.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.55 pp | $4.0M | capital that could be lost first |
Total risk-based capital ratio 13.80% +3.80 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 | $12.0M | 12,012 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $87.0M | 87,025 | RCOAA223 |
| Recomputed ratio | 13.80% | numerator / denominator | |
| Filed ratio | 13.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.80 pp | $3.3M | capital that could be lost first |
Tier 1 leverage ratio 10.20% +5.20 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 | $10.9M | 10,921 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $107.1M | 107,112 | RCOAA224 |
| Recomputed ratio | 10.20% | numerator / denominator | |
| Filed ratio | 10.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.20 pp | $5.6M | 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 | 18,437 | 18,442 | 18,626 | 18,626 | 18,629 | 18,629 | RCOAP742 |
| Retained earnings | (6,809) | (7,028) | (7,255) | (7,451) | (7,674) | (7,883) | RCOAKW00 |
| Accumulated other comprehensive income | (603) | (676) | (657) | (772) | (1,263) | (1,479) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,025 | 10,738 | 10,714 | 10,403 | 9,692 | 9,267 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (104) | (95) | (126) | 209 | 660 | 1,479 | P859 - P840 |
| Common equity Tier 1 capital | 10,921 | 10,643 | 10,588 | 10,612 | 10,352 | 10,746 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,921 | 10,643 | 10,588 | 10,612 | 10,352 | 10,746 | RCOA8274 |
| Tier 2 capital | 1,091 | 1,100 | 1,053 | 1,044 | 1,064 | 946 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,091 | 1,100 | 1,053 | 1,044 | 1,064 | 946 | RCOA5310 |
| Total capital | 12,012 | 11,743 | 11,641 | 11,656 | 11,416 | 11,692 | RCOA3792 |
| Total risk-weighted assets | 87,025 | 87,830 | 83,993 | 83,271 | 84,818 | 75,282 | RCOAA223 |
| Average total assets for the leverage ratio | 107,112 | 104,345 | 100,608 | 103,496 | 100,652 | 100,294 | 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 | $1.7M | $265K | 15.36% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.8M | $4.6M | 31.11% | 5.29% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.5M | $1.9M | 20.00% | 2.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $22.1M | $15.3M | 69.44% | 17.56% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $311K | $466K | 150.00% | 0.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $56.9M | $56.5M | 99.24% | 64.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.2M | $4.2M | 100.00% | 4.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.2M | $3.2M | 100.00% | 3.66% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $845K | NA | 0.97% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $86.4M | does not tie to item 31 ($87.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $87.3M | RCONB704 |
| Less: excess allowance for credit losses | $258K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $87.0M | 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 | 12.55% | 12.55% | 13.80% | 10.20% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.12% | 12.12% | 13.37% | 10.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.61% | 12.61% | 13.86% | 10.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.74% | 12.74% | 14.00% | 10.25% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.21% | 12.21% | 13.46% | 10.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.27% | 14.27% | 15.53% | 10.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.60% | 12.60% | 13.86% | 9.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.02% | 12.02% | 13.28% | 9.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.92% | 11.92% | 13.17% | 9.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.52% | 11.52% | 12.78% | 9.05% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.57% | 11.57% | 12.82% | 9.14% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.31% | 11.31% | 12.56% | 8.84% | 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 Bozeman (this bank) | Risk-based | 12.55% | 12.55% | 13.80% | 10.20% | |
| Maynard Savings Bank | $108.4M | CBLR | NA | NA | NA | 15.08% |
| Warsaw Federal Savings and Loan Association | $108.5M | Risk-based | 15.24% | 18.68% | 19.50% | 12.10% |
| First Bank and Trust of Fullerton | $108.3M | CBLR | NA | NA | NA | 14.20% |
| The Cowboy Bank of Texas | $108.6M | CBLR | NA | NA | NA | 17.51% |
| Home Savings Bank | $108.8M | CBLR | NA | NA | NA | 15.73% |
| Citizens National Bank | $108.8M | CBLR | NA | NA | NA | 12.82% |
| First Naturalstate Bank | $108.8M | Risk-based | 24.36% | 24.36% | 25.62% | 15.55% |
| The First State Bank of Healy | $108.8M | CBLR | NA | NA | NA | 16.77% |
| Garfield County Bank | $108.0M | CBLR | NA | NA | NA | 15.82% |
| Anderson State Bank | $108.9M | CBLR | NA | NA | NA | 17.31% |
| Peer 25th percentile | 17.52% | 20.10% | 21.03% | 14.42% | ||
| Peer median | 19.80% | 21.52% | 22.56% | 15.64% | ||
| Peer 75th percentile | 22.08% | 22.94% | 24.09% | 16.53% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/3308529/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.