The Bank of Canton: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.24% (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: 16.24% (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 22.99% +16.49 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 | $116.1M | 116,075 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $504.9M | 504,916 | RCOAA223 |
| Recomputed ratio | 22.99% | numerator / denominator | |
| Filed ratio | 22.99% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.49 pp | $83.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.99% +14.99 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 | $116.1M | 116,075 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $504.9M | 504,916 | RCOAA223 |
| Recomputed ratio | 22.99% | numerator / denominator | |
| Filed ratio | 22.99% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.99 pp | $75.7M | capital that could be lost first |
Total risk-based capital ratio 24.24% +14.24 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 | $122.4M | 122,405 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $504.9M | 504,916 | RCOAA223 |
| Recomputed ratio | 24.24% | numerator / denominator | |
| Filed ratio | 24.24% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.24 pp | $71.9M | capital that could be lost first |
Tier 1 leverage ratio 14.43% +9.43 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 | $116.1M | 116,075 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $804.2M | 804,186 | RCOAA224 |
| Recomputed ratio | 14.43% | numerator / denominator | |
| Filed ratio | 14.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.43 pp | $75.9M | 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 | 10,553 | 10,553 | 10,553 | 10,553 | 10,553 | 10,553 | RCOAP742 |
| Retained earnings | 105,522 | 104,075 | 104,120 | 102,627 | 101,184 | 100,058 | RCOAKW00 |
| Accumulated other comprehensive income | (1,935) | (3,372) | (2,580) | (3,114) | (3,842) | (2,976) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 114,140 | 111,256 | 112,093 | 110,066 | 107,895 | 107,635 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,935 | 3,372 | 2,580 | 3,114 | 3,842 | 2,976 | P859 - P840 |
| Common equity Tier 1 capital | 116,075 | 114,628 | 114,673 | 113,180 | 111,737 | 110,611 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 116,075 | 114,628 | 114,673 | 113,180 | 111,737 | 110,611 | RCOA8274 |
| Tier 2 capital | 6,330 | 6,376 | 6,074 | 6,060 | 5,985 | 5,972 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,330 | 6,376 | 6,074 | 6,060 | 5,985 | 5,972 | RCOA5310 |
| Total capital | 122,405 | 121,004 | 120,747 | 119,240 | 117,722 | 116,583 | RCOA3792 |
| Total risk-weighted assets | 504,916 | 508,711 | 513,170 | 501,550 | 487,595 | 481,807 | RCOAA223 |
| Average total assets for the leverage ratio | 804,186 | 780,949 | 778,298 | 775,616 | 755,386 | 746,667 | 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 | $58.7M | $416K | 0.71% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $156.4M | $14.4M | 9.20% | 2.84% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $259.0M | $135.4M | 52.28% | 26.74% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.9M | $2.8M | 150.00% | 0.56% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.8M | $7.2M | 150.00% | 1.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $272.2M | $272.1M | 99.97% | 53.73% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.9M | $35.8M | 97.09% | 7.08% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $122K | $1.5M | 1250.00% | 0.30% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $30.9M | $30.9M | 100.00% | 6.11% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $3.4M | $3.4M | 100.00% | 0.67% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $2.5M | NA | 0.49% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $504.0M | ties to item 31 ($504.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $506.5M | RCONB704 |
| Less: excess allowance for credit losses | $1.5M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $504.9M | 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 | 22.99% | 22.99% | 24.24% | 14.43% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.53% | 22.53% | 23.79% | 14.68% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.35% | 22.35% | 23.53% | 14.73% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.57% | 22.57% | 23.77% | 14.59% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.92% | 22.92% | 24.14% | 14.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.96% | 22.96% | 24.20% | 14.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.51% | 22.51% | 23.73% | 14.61% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.10% | 22.10% | 23.31% | 14.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.94% | 20.94% | 22.10% | 13.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.43% | 20.43% | 21.58% | 13.58% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.44% | 20.44% | 21.69% | 13.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.57% | 19.57% | 20.82% | 12.61% | 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 Canton (this bank) | Risk-based | 22.99% | 22.99% | 24.24% | 14.43% | |
| Cenlar FSB | $782.0M | Risk-based | 44.07% | 44.07% | 44.07% | 16.56% |
| Mission Valley Bank | $782.0M | Risk-based | 12.25% | 12.25% | 13.44% | 11.00% |
| Savers Co-Operative Bank | $783.2M | CBLR | NA | NA | NA | 11.30% |
| Community First Bank | $781.6M | Risk-based | 14.18% | 14.18% | 15.43% | 9.74% |
| Hiawatha National Bank | $781.3M | Risk-based | 14.86% | 14.86% | 16.05% | 10.76% |
| Millennium Bank | $780.8M | Risk-based | 9.22% | 9.22% | 10.46% | 7.70% |
| Peach State Bank & Trust | $786.0M | Risk-based | 14.92% | 14.92% | 16.12% | 10.09% |
| Franklin Savings Bank | $786.9M | Risk-based | 22.03% | 22.03% | 22.85% | 18.79% |
| Quontic Bank | $787.0M | CBLR | NA | NA | NA | 9.73% |
| Peer 25th percentile | 13.21% | 13.21% | 14.43% | 9.74% | ||
| Peer median | 14.86% | 14.86% | 16.05% | 10.76% | ||
| Peer 75th percentile | 18.48% | 18.48% | 19.49% | 11.30% | ||
| This bank's percentile | 86 | 86 | 86 | 78 |
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/853804/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.