Bank of Clarkson: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.55% (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: 11.55% (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 19.02% +12.52 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 | $23.0M | 22,974 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $120.8M | 120,765 | RCOAA223 |
| Recomputed ratio | 19.02% | numerator / denominator | |
| Filed ratio | 19.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.52 pp | $15.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.02% +11.02 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 | $23.0M | 22,974 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $120.8M | 120,765 | RCOAA223 |
| Recomputed ratio | 19.02% | numerator / denominator | |
| Filed ratio | 19.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.02 pp | $13.3M | capital that could be lost first |
Total risk-based capital ratio 19.55% +9.55 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 | $23.6M | 23,613 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $120.8M | 120,765 | RCOAA223 |
| Recomputed ratio | 19.55% | numerator / denominator | |
| Filed ratio | 19.55% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.55 pp | $11.5M | capital that could be lost first |
Tier 1 leverage ratio 12.45% +7.45 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 | $23.0M | 22,974 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $184.5M | 184,539 | RCOAA224 |
| Recomputed ratio | 12.45% | numerator / denominator | |
| Filed ratio | 12.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.45 pp | $13.7M | 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 | 7,100 | 7,100 | 7,100 | 7,100 | 7,100 | 7,100 | RCOAP742 |
| Retained earnings | 15,874 | 15,576 | 15,179 | 14,769 | 14,285 | 13,931 | RCOAKW00 |
| Accumulated other comprehensive income | (4,744) | (5,031) | (4,693) | (5,055) | (5,738) | (5,906) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,230 | 17,645 | 17,586 | 16,814 | 15,647 | 15,125 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,744 | 5,031 | 4,693 | 5,055 | 5,738 | 5,906 | P859 - P840 |
| Common equity Tier 1 capital | 22,974 | 22,676 | 22,279 | 21,869 | 21,385 | 21,031 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,974 | 22,676 | 22,279 | 21,869 | 21,385 | 21,031 | RCOA8274 |
| Tier 2 capital | 639 | 646 | 645 | 643 | 627 | 642 | RCOA5311 |
| Allowance includable in Tier 2 capital | 639 | 646 | 645 | 643 | 627 | 642 | RCOA5310 |
| Total capital | 23,613 | 23,322 | 22,924 | 22,512 | 22,012 | 21,673 | RCOA3792 |
| Total risk-weighted assets | 120,765 | 120,271 | 117,663 | 117,386 | 113,843 | 110,625 | RCOAA223 |
| Average total assets for the leverage ratio | 184,539 | 183,482 | 179,665 | 176,699 | 174,095 | 171,201 | 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 | $7.7M | $238K | 3.10% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $47.2M | $8.7M | 18.40% | 7.19% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $44.7M | $24.3M | 54.30% | 20.10% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $96K | $144K | 150.00% | 0.12% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.0M | $3.0M | 150.00% | 2.52% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $73.4M | $73.4M | 100.00% | 60.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.9M | $6.1M | 88.20% | 5.05% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.1M | $2.1M | 100.00% | 1.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.7M | NA | 2.27% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $118.0M | does not tie to item 31 ($120.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $120.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $120.8M | 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 | 19.02% | 19.02% | 19.55% | 12.45% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.85% | 18.85% | 19.39% | 12.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.93% | 18.93% | 19.48% | 12.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.63% | 18.63% | 19.18% | 12.38% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.78% | 18.78% | 19.34% | 12.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.01% | 19.01% | 19.59% | 12.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.98% | 18.98% | 19.54% | 12.34% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.30% | 19.30% | 19.89% | 11.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.23% | 20.23% | 20.83% | 11.73% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.39% | 20.39% | 20.96% | 12.42% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.87% | 18.87% | 19.38% | 12.50% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.49% | 19.49% | 20.01% | 13.02% | 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 Clarkson (this bank) | Risk-based | 19.02% | 19.02% | 19.55% | 12.45% | |
| The State Savings Bank of Manistique | $178.2M | CBLR | NA | NA | NA | 9.64% |
| United Trust Bank | $178.2M | Risk-based | 17.64% | 17.64% | 18.65% | 10.03% |
| The First National Bank of Le Center | $178.2M | CBLR | NA | NA | NA | 9.50% |
| North Alabama Bank | $178.6M | CBLR | NA | NA | NA | 11.73% |
| South Lafourche Bank & Trust Company | $177.5M | CBLR | NA | NA | NA | 11.73% |
| Woodland Bank | $177.5M | Risk-based | 10.64% | 10.64% | 11.60% | 8.59% |
| Putnam 1st Mercantile Bank | $178.9M | CBLR | NA | NA | NA | 11.72% |
| Hatch Bank | $177.5M | Risk-based | 31.63% | 31.63% | 31.73% | 21.49% |
| Eagle Bank | $179.5M | CBLR | NA | NA | NA | 13.03% |
| The Farmers State Bank of Aliceville, Kansas | $179.6M | CBLR | NA | NA | NA | 19.24% |
| Peer 25th percentile | 14.14% | 14.14% | 15.12% | 9.74% | ||
| Peer median | 17.64% | 17.64% | 18.65% | 11.72% | ||
| Peer 75th percentile | 24.63% | 24.63% | 25.19% | 12.70% | ||
| This bank's percentile | 67 | 67 | 67 | 70 |
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/720344/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.