Bank of Coushatta: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.20% (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: 7.20% (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 14.22% +7.72 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 | $30.0M | 29,995 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.9M | 210,908 | RCOAA223 |
| Recomputed ratio | 14.22% | numerator / denominator | |
| Filed ratio | 14.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.72 pp | $16.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.22% +6.22 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 | $30.0M | 29,995 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.9M | 210,908 | RCOAA223 |
| Recomputed ratio | 14.22% | numerator / denominator | |
| Filed ratio | 14.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.22 pp | $13.1M | capital that could be lost first |
Total risk-based capital ratio 15.20% +5.20 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 | $32.1M | 32,055 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $210.9M | 210,908 | RCOAA223 |
| Recomputed ratio | 15.20% | numerator / denominator | |
| Filed ratio | 15.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.20 pp | $11.0M | capital that could be lost first |
Tier 1 leverage ratio 9.23% +4.23 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 | $30.0M | 29,995 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $324.8M | 324,810 | RCOAA224 |
| Recomputed ratio | 9.23% | numerator / denominator | |
| Filed ratio | 9.23% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.23 pp | $13.8M | 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 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | 12,000 | RCOAP742 |
| Retained earnings | 17,995 | 17,793 | 17,771 | 17,503 | 17,461 | 17,265 | RCOAKW00 |
| Accumulated other comprehensive income | (3,954) | (3,560) | (3,259) | (3,680) | (5,420) | (6,009) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,041 | 26,233 | 26,512 | 25,823 | 24,041 | 23,256 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,954 | 3,560 | 3,259 | 3,680 | 5,420 | 6,009 | P859 - P840 |
| Common equity Tier 1 capital | 29,995 | 29,793 | 29,771 | 29,503 | 29,461 | 29,265 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,995 | 29,793 | 29,771 | 29,503 | 29,461 | 29,265 | RCOA8274 |
| Tier 2 capital | 2,060 | 2,009 | 2,049 | 2,038 | 1,969 | 1,901 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,060 | 2,009 | 2,049 | 2,038 | 1,969 | 1,901 | RCOA5310 |
| Total capital | 32,055 | 31,802 | 31,820 | 31,541 | 31,430 | 31,166 | RCOA3792 |
| Total risk-weighted assets | 210,908 | 209,707 | 208,415 | 211,638 | 211,667 | 218,131 | RCOAA223 |
| Average total assets for the leverage ratio | 324,810 | 329,998 | 311,712 | 307,772 | 314,350 | 320,455 | 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 | $3.1M | $116K | 3.68% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $145.0M | $47.9M | 33.02% | 22.71% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $64.9M | $26.7M | 41.16% | 12.67% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $50.9M | $27.0M | 53.04% | 12.79% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $9.5M | $14.3M | 150.00% | 6.76% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $85.4M | $79.3M | 92.84% | 37.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.1M | $9.3M | 92.37% | 4.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.1M | $6.4M | 89.18% | 3.02% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $210.9M | ties to item 31 ($210.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $210.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $210.9M | 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 | 14.22% | 14.22% | 15.20% | 9.23% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.21% | 14.21% | 15.16% | 9.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.28% | 14.28% | 15.27% | 9.55% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.94% | 13.94% | 14.90% | 9.59% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.92% | 13.92% | 14.85% | 9.37% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.42% | 13.42% | 14.29% | 9.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.20% | 14.20% | 15.14% | 9.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.59% | 13.59% | 14.47% | 9.68% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.45% | 13.45% | 14.31% | 9.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.77% | 13.77% | 14.70% | 9.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.86% | 13.86% | 14.78% | 10.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.24% | 14.24% | 15.18% | 10.07% | 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 Coushatta (this bank) | Risk-based | 14.22% | 14.22% | 15.20% | 9.23% | |
| Evermore Bank | $316.9M | Risk-based | 15.65% | 15.65% | 16.83% | 13.52% |
| First Southern Bank | $317.3M | CBLR | NA | NA | NA | 10.57% |
| Longview Community Bank | $316.8M | Risk-based | 11.87% | 11.87% | 12.77% | 8.50% |
| First Bethany Bank & Trust | $316.8M | CBLR | NA | NA | NA | 9.10% |
| Profile Bank | $316.6M | CBLR | NA | NA | NA | 9.27% |
| Putnam County State Bank | $317.6M | CBLR | NA | NA | NA | 13.52% |
| Bank of York | $317.7M | Risk-based | 34.14% | 34.14% | 35.12% | 12.88% |
| Sewickley Savings Bank | $316.3M | Risk-based | 45.40% | 45.40% | 45.40% | 23.76% |
| Bankmiami | $317.9M | Risk-based | 28.79% | 28.79% | 29.73% | 11.43% |
| The National Iron Bank | $318.0M | Risk-based | 16.00% | 16.00% | 16.83% | 8.48% |
| Peer 25th percentile | 15.74% | 15.74% | 16.83% | 9.15% | ||
| Peer median | 22.39% | 22.39% | 23.28% | 11.00% | ||
| Peer 75th percentile | 32.80% | 32.80% | 33.77% | 13.36% | ||
| This bank's percentile | 17 | 17 | 17 | 30 |
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/926959/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.