Bank of Labor: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.14% (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: 7.14% (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 14.19% +7.69 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 | $86.9M | 86,889 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $612.2M | 612,239 | RCOAA223 |
| Recomputed ratio | 14.19% | numerator / denominator | |
| Filed ratio | 14.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.69 pp | $47.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.19% +6.19 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 | $86.9M | 86,889 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $612.2M | 612,239 | RCOAA223 |
| Recomputed ratio | 14.19% | numerator / denominator | |
| Filed ratio | 14.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.19 pp | $37.9M | capital that could be lost first |
Total risk-based capital ratio 15.14% +5.14 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 | $92.7M | 92,691 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $612.2M | 612,239 | RCOAA223 |
| Recomputed ratio | 15.14% | numerator / denominator | |
| Filed ratio | 15.14% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.14 pp | $31.5M | capital that could be lost first |
Tier 1 leverage ratio 7.99% +2.99 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 | $86.9M | 86,889 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.09B | 1,087,923 | RCOAA224 |
| Recomputed ratio | 7.99% | numerator / denominator | |
| Filed ratio | 7.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.99 pp | $32.5M | 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 | 32,984 | 32,984 | 32,984 | 32,984 | 32,984 | 32,984 | RCOAP742 |
| Retained earnings | 53,904 | 52,012 | 50,093 | 48,909 | 46,958 | 45,141 | RCOAKW00 |
| Accumulated other comprehensive income | (35,678) | (35,063) | (33,990) | (35,923) | (39,086) | (40,701) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 51,210 | 49,933 | 49,087 | 45,970 | 40,856 | 37,424 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 35,679 | 35,064 | 33,990 | 35,922 | 39,086 | 40,701 | P859 - P840 |
| Common equity Tier 1 capital | 86,889 | 84,997 | 83,077 | 81,892 | 79,942 | 78,125 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 86,889 | 84,997 | 83,077 | 81,892 | 79,942 | 78,125 | RCOA8274 |
| Tier 2 capital | 5,802 | 5,725 | 5,662 | 5,240 | 5,359 | 5,405 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,802 | 5,725 | 5,662 | 5,240 | 5,359 | 5,405 | RCOA5310 |
| Total capital | 92,691 | 90,722 | 88,739 | 87,132 | 85,301 | 83,530 | RCOA3792 |
| Total risk-weighted assets | 612,239 | 617,969 | 598,883 | 583,858 | 583,837 | 564,638 | RCOAA223 |
| Average total assets for the leverage ratio | 1,087,923 | 1,084,202 | 1,073,761 | 1,063,705 | 1,050,705 | 992,685 | 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 | $153.0M | $1.0M | 0.66% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $602.0M | $184.6M | 30.66% | 30.15% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.0M | $122K | 1.74% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $21.0M | $14.2M | 67.53% | 2.32% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $11.3M | $17.0M | 150.00% | 2.78% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $333.5M | $333.2M | 99.90% | 54.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $41.7M | $37.8M | 90.80% | 6.18% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.1M | $24.3M | 96.95% | 3.97% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $612.2M | ties to item 31 ($612.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $612.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $612.2M | 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 | 14.19% | 14.19% | 15.14% | 7.99% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.75% | 13.75% | 14.68% | 7.84% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.87% | 13.87% | 14.82% | 7.74% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.03% | 14.03% | 14.92% | 7.70% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.69% | 13.69% | 14.61% | 7.61% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.84% | 13.84% | 14.79% | 7.87% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.42% | 13.42% | 14.39% | 7.75% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.33% | 13.33% | 14.28% | 7.61% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.01% | 13.01% | 13.95% | 7.32% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.43% | 12.43% | 13.29% | 7.41% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.28% | 12.28% | 13.12% | 7.31% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.68% | 12.68% | 13.46% | 7.57% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Labor (this bank) | Risk-based | 14.19% | 14.19% | 15.14% | 7.99% | |
| Thread Bank | $1.11B | Risk-based | 23.36% | 23.36% | 24.49% | 9.75% |
| First National Bank Ames, Iowa | $1.11B | Risk-based | 14.97% | 14.97% | 16.21% | 9.86% |
| Liberty Savings Bank, F.S.B. | $1.11B | Risk-based | 17.83% | 17.83% | 19.08% | 9.61% |
| First Federal Bank | $1.11B | CBLR | NA | NA | NA | 10.48% |
| American Bank | $1.11B | Risk-based | 12.07% | 12.07% | 12.99% | 10.60% |
| Jackson County Bank | $1.11B | Risk-based | 10.97% | 10.97% | 12.17% | 8.46% |
| Saint Louis Bank | $1.11B | Risk-based | 10.02% | 10.02% | 11.25% | 8.81% |
| The Evangeline Bank and Trust Company | $1.11B | CBLR | NA | NA | NA | 14.22% |
| Trailwest Bank | $1.11B | Risk-based | 10.89% | 10.89% | 12.15% | 8.62% |
| Triad Bank | $1.11B | Risk-based | 13.09% | 13.09% | 14.34% | 10.74% |
| Peer 25th percentile | 10.95% | 10.95% | 12.16% | 9.01% | ||
| Peer median | 12.58% | 12.58% | 13.67% | 9.81% | ||
| Peer 75th percentile | 15.68% | 15.68% | 16.93% | 10.57% | ||
| This bank's percentile | 62 | 62 | 62 | 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/246657/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.