Bank of Madison: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.86% (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: 7.86% (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 14.61% +8.11 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 | $52.0M | 52,012 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $355.9M | 355,949 | RCOAA223 |
| Recomputed ratio | 14.61% | numerator / denominator | |
| Filed ratio | 14.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.11 pp | $28.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.61% +6.61 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 | $52.0M | 52,012 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $355.9M | 355,949 | RCOAA223 |
| Recomputed ratio | 14.61% | numerator / denominator | |
| Filed ratio | 14.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.61 pp | $23.5M | capital that could be lost first |
Total risk-based capital ratio 15.86% +5.86 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 | $56.5M | 56,465 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $355.9M | 355,949 | RCOAA223 |
| Recomputed ratio | 15.86% | numerator / denominator | |
| Filed ratio | 15.86% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.86 pp | $20.9M | capital that could be lost first |
Tier 1 leverage ratio 11.59% +6.59 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 | $52.0M | 52,012 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $448.8M | 448,777 | RCOAA224 |
| Recomputed ratio | 11.59% | numerator / denominator | |
| Filed ratio | 11.59% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.59 pp | $29.6M | 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 | 10,500 | 10,500 | 10,500 | 10,500 | 10,500 | 10,500 | RCOAP742 |
| Retained earnings | 41,512 | 39,696 | 37,634 | 38,198 | 36,380 | 35,033 | RCOAKW00 |
| Accumulated other comprehensive income | (5,584) | (5,582) | (5,242) | (5,767) | (7,174) | (6,903) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 46,428 | 44,614 | 42,892 | 42,931 | 39,706 | 38,630 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,584 | 5,582 | 5,242 | 5,767 | 7,174 | 6,903 | P859 - P840 |
| Common equity Tier 1 capital | 52,012 | 50,196 | 48,134 | 48,698 | 46,880 | 45,533 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,012 | 50,196 | 48,134 | 48,698 | 46,880 | 45,533 | RCOA8274 |
| Tier 2 capital | 4,453 | 4,431 | 4,410 | 4,358 | 4,316 | 4,213 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,453 | 4,431 | 4,410 | 4,358 | 4,316 | 4,213 | RCOA5310 |
| Total capital | 56,465 | 54,627 | 52,544 | 53,056 | 51,196 | 49,746 | RCOA3792 |
| Total risk-weighted assets | 355,949 | 354,118 | 352,437 | 348,366 | 344,949 | 336,783 | RCOAA223 |
| Average total assets for the leverage ratio | 448,777 | 441,103 | 441,387 | 438,226 | 439,934 | 416,188 | 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 | $29.5M | $5.4M | 18.26% | 1.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.7M | $21.7M | 26.19% | 6.08% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $14.4M | $2.9M | 20.00% | 0.81% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $101.7M | $65.3M | 64.20% | 18.32% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $58K | $87K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $224.9M | $224.9M | 100.00% | 63.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.7M | $9.6M | 143.25% | 2.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.5M | $26.5M | 100.00% | 7.44% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $356.3M | ties to item 31 ($356.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $356.3M | RCONB704 |
| Less: excess allowance for credit losses | $362K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $355.9M | 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 | 14.61% | 14.61% | 15.86% | 11.59% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.17% | 14.17% | 15.43% | 11.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.66% | 13.66% | 14.91% | 10.91% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.98% | 13.98% | 15.23% | 11.11% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.59% | 13.59% | 14.84% | 10.66% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.52% | 13.52% | 14.77% | 10.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.54% | 13.54% | 14.79% | 10.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.93% | 13.93% | 15.18% | 10.73% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.46% | 13.46% | 14.71% | 10.41% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.16% | 13.16% | 14.41% | 10.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.03% | 13.03% | 14.28% | 9.94% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.75% | 13.75% | 15.00% | 10.63% | 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 Madison (this bank) | Risk-based | 14.61% | 14.61% | 15.86% | 11.59% | |
| North Brookfield Savings Bank | $448.7M | CBLR | NA | NA | NA | 10.92% |
| Security State Bank | $449.1M | Risk-based | 16.19% | 16.19% | 17.37% | 10.44% |
| First Peoples Bank | $449.4M | Risk-based | 14.48% | 14.48% | 15.73% | 12.84% |
| The Bank of Lafayette | $446.8M | CBLR | NA | NA | NA | 9.35% |
| Kensington Bank | $446.7M | Risk-based | 11.61% | 11.61% | 12.34% | 9.90% |
| Peoples Bank the | $446.7M | Risk-based | 18.19% | 18.19% | 19.33% | 12.92% |
| Welch State Bank of Welch, Okla. | $449.8M | CBLR | NA | NA | NA | 10.20% |
| Oregon Coast Bank | $446.3M | CBLR | NA | NA | NA | 10.43% |
| Greatamerica Bank N.A. | $450.0M | CBLR | NA | NA | NA | 61.62% |
| Peer 25th percentile | 13.76% | 13.76% | 14.88% | 10.20% | ||
| Peer median | 15.33% | 15.33% | 16.55% | 10.44% | ||
| Peer 75th percentile | 16.69% | 16.69% | 17.86% | 12.84% | ||
| This bank's percentile | 50 | 50 | 50 | 67 |
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/752831/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.