Bank of Perry County: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.91% (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: 5.91% (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 12.76% +6.26 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 | $22.9M | 22,928 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.7M | 179,704 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.26 pp | $11.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.76% +4.76 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 | $22.9M | 22,928 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.7M | 179,704 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.76 pp | $8.6M | capital that could be lost first |
Total risk-based capital ratio 13.91% +3.91 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 | $25.0M | 24,993 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $179.7M | 179,704 | RCOAA223 |
| Recomputed ratio | 13.91% | numerator / denominator | |
| Filed ratio | 13.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.91 pp | $7.0M | capital that could be lost first |
Tier 1 leverage ratio 9.11% +4.11 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 | $22.9M | 22,928 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $251.6M | 251,570 | RCOAA224 |
| Recomputed ratio | 9.11% | numerator / denominator | |
| Filed ratio | 9.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.11 pp | $10.3M | 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 | 140 | 140 | 140 | 140 | 140 | 140 | RCOAP742 |
| Retained earnings | 22,869 | 22,858 | 22,671 | 21,899 | 21,446 | 21,469 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,009 | 22,998 | 22,811 | 22,039 | 21,586 | 21,609 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (81) | 0 | (41) | (41) | (41) | (41) | P859 - P840 |
| Common equity Tier 1 capital | 22,928 | 22,998 | 22,770 | 21,998 | 21,545 | 21,568 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,928 | 22,998 | 22,770 | 21,998 | 21,545 | 21,568 | RCOA8274 |
| Tier 2 capital | 2,065 | 2,028 | 1,951 | 1,954 | 1,911 | 1,934 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,065 | 2,028 | 1,951 | 1,954 | 1,911 | 1,934 | RCOA5310 |
| Total capital | 24,993 | 25,026 | 24,721 | 23,952 | 23,456 | 23,502 | RCOA3792 |
| Total risk-weighted assets | 179,704 | 174,868 | 170,928 | 169,963 | 166,340 | 165,233 | RCOAA223 |
| Average total assets for the leverage ratio | 251,570 | 244,998 | 242,465 | 242,111 | 237,736 | 232,466 | 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 | $5.9M | $490K | 8.29% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.7M | $2.3M | 20.00% | 1.30% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19.2M | $3.8M | 20.00% | 2.14% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $105.1M | $56.5M | 53.82% | 31.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $248K | $372K | 150.00% | 0.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $102.1M | $102.1M | 100.00% | 56.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.8M | $10.5M | 96.64% | 5.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.6M | $3.6M | 100.00% | 1.99% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $179.7M | ties to item 31 ($179.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $179.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $179.7M | 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 | 12.76% | 12.76% | 13.91% | 9.11% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.15% | 13.15% | 14.31% | 9.39% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.32% | 13.32% | 14.46% | 9.39% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.94% | 12.94% | 14.09% | 9.09% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.95% | 12.95% | 14.10% | 9.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.05% | 13.05% | 14.22% | 9.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.14% | 13.14% | 14.29% | 9.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.87% | 12.87% | 14.05% | 9.16% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.97% | 12.97% | 14.18% | 9.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.18% | 13.18% | 14.40% | 9.21% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.94% | 12.94% | 14.14% | 9.05% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.60% | 12.60% | 13.81% | 9.08% | 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 Perry County (this bank) | Risk-based | 12.76% | 12.76% | 13.91% | 9.11% | |
| Gulf Atlantic Bank | $253.2M | Risk-based | 11.05% | 11.05% | 11.84% | 9.38% |
| Malvern Bank | $253.2M | Risk-based | 10.56% | 10.56% | 11.61% | 8.91% |
| Genubank | $253.2M | CBLR | NA | NA | NA | 15.93% |
| Bank of Little Rock | $252.9M | CBLR | NA | NA | NA | 8.59% |
| The Clay City Banking Co. | $253.3M | Risk-based | 15.72% | 15.72% | 16.70% | 10.24% |
| Union Bank and Trust Company | $253.4M | Risk-based | 16.16% | 16.16% | 17.41% | 10.02% |
| Smackover State Bank | $252.4M | CBLR | NA | NA | NA | 11.04% |
| Security Bank | $253.8M | CBLR | NA | NA | NA | 11.58% |
| The Peoples Bank of Georgia | $252.3M | CBLR | NA | NA | NA | 9.65% |
| Visionbank | $253.9M | Risk-based | 12.47% | 12.47% | 13.45% | 9.99% |
| Peer 25th percentile | 11.05% | 11.05% | 11.84% | 9.45% | ||
| Peer median | 12.47% | 12.47% | 13.45% | 10.00% | ||
| Peer 75th percentile | 15.72% | 15.72% | 16.70% | 10.84% | ||
| This bank's percentile | 60 | 60 | 60 | 20 |
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/284239/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.