The Bank of New Glarus: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.31% (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: 4.31% (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 11.08% +4.58 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 | $78.2M | 78,183 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $705.9M | 705,912 | RCOAA223 |
| Recomputed ratio | 11.08% | numerator / denominator | |
| Filed ratio | 11.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.58 pp | $32.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.08% +3.08 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 | $78.2M | 78,183 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $705.9M | 705,912 | RCOAA223 |
| Recomputed ratio | 11.08% | numerator / denominator | |
| Filed ratio | 11.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.08 pp | $21.7M | capital that could be lost first |
Total risk-based capital ratio 12.31% +2.31 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 | $86.9M | 86,923 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $705.9M | 705,912 | RCOAA223 |
| Recomputed ratio | 12.31% | numerator / denominator | |
| Filed ratio | 12.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.31 pp | $16.3M | capital that could be lost first |
Tier 1 leverage ratio 9.54% +4.54 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 | $78.2M | 78,183 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $819.8M | 819,803 | RCOAA224 |
| Recomputed ratio | 9.54% | numerator / denominator | |
| Filed ratio | 9.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.54 pp | $37.2M | 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 | 35,522 | 35,522 | 35,522 | 35,522 | 35,522 | 35,522 | RCOAP742 |
| Retained earnings | 55,314 | 52,830 | 49,589 | 48,124 | 43,985 | 41,307 | RCOAKW00 |
| Accumulated other comprehensive income | (7,595) | (7,891) | (6,808) | (7,786) | (9,228) | (10,092) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 83,241 | 80,461 | 78,303 | 75,860 | 70,279 | 66,737 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,058) | (4,851) | (6,022) | (5,132) | (3,778) | (3,003) | P859 - P840 |
| Common equity Tier 1 capital | 78,183 | 75,610 | 72,281 | 70,728 | 66,501 | 63,734 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 78,183 | 75,610 | 72,281 | 70,728 | 66,501 | 63,734 | RCOA8274 |
| Tier 2 capital | 8,740 | 8,414 | 8,117 | 7,275 | 6,959 | 6,888 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,740 | 8,414 | 8,117 | 7,275 | 6,959 | 6,888 | RCOA5310 |
| Total capital | 86,923 | 84,024 | 80,398 | 78,003 | 73,460 | 70,622 | RCOA3792 |
| Total risk-weighted assets | 705,912 | 703,010 | 660,418 | 651,355 | 633,156 | 607,098 | RCOAA223 |
| Average total assets for the leverage ratio | 819,803 | 816,295 | 804,673 | 781,567 | 764,862 | 759,565 | 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 | $10.6M | $1.3M | 12.42% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $147.8M | $30.0M | 20.32% | 4.25% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.3M | $743K | 8.90% | 0.11% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $173.6M | $104.2M | 60.05% | 14.77% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $10.1M | $15.1M | 150.00% | 2.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $442.7M | $439.0M | 99.16% | 62.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $39.8M | $42.8M | 107.66% | 6.07% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $3.1M | $38.6M | 1250.00% | 5.46% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $34.1M | $34.1M | 100.00% | 4.83% | 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 | $705.9M | ties to item 31 ($705.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $705.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $705.9M | 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 | 11.08% | 11.08% | 12.31% | 9.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.76% | 10.76% | 11.95% | 9.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.94% | 10.94% | 12.17% | 8.98% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.86% | 10.86% | 11.98% | 9.05% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.50% | 10.50% | 11.60% | 8.69% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.50% | 10.50% | 11.63% | 8.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.31% | 10.31% | 11.44% | 8.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.62% | 9.62% | 10.71% | 7.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.63% | 9.63% | 10.74% | 9.73% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.28% | 12.28% | 13.53% | 10.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.06% | 12.06% | 13.31% | 10.22% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.19% | 13.19% | 14.45% | 10.46% | 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 New Glarus (this bank) | Risk-based | 11.08% | 11.08% | 12.31% | 9.54% | |
| Citizens Bank | $823.4M | Risk-based | 22.17% | 22.17% | 23.43% | 13.88% |
| Endeavor Bank | $822.7M | Risk-based | 11.76% | 11.76% | 13.02% | 11.81% |
| Oregon Pacific Banking Co. dba Oregon Pacific Bank | $825.4M | Risk-based | 14.42% | 14.42% | 15.67% | 11.18% |
| Macon Bank and Trust Company | $820.5M | CBLR | NA | NA | NA | 9.91% |
| Premier Bank | $826.5M | CBLR | NA | NA | NA | 9.55% |
| Cibm Bank | $819.7M | Risk-based | 12.29% | 12.29% | 13.54% | 9.91% |
| Community Federal Savings Bank | $827.0M | Risk-based | 19.14% | 19.14% | 19.98% | 9.94% |
| Wilson & Muir Bank & Trust Company | $818.4M | Risk-based | 13.94% | 13.94% | 14.88% | 9.43% |
| Plains State Bank | $828.4M | CBLR | NA | NA | NA | 16.47% |
| Peer 25th percentile | 12.70% | 12.70% | 13.87% | 9.91% | ||
| Peer median | 14.18% | 14.18% | 15.28% | 9.94% | ||
| Peer 75th percentile | 17.96% | 17.96% | 18.90% | 11.81% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/797140/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.