Bank of Prairie Du Sac: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.03% (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: 15.03% (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 21.84% +15.34 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 | $106.0M | 106,006 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $485.4M | 485,396 | RCOAA223 |
| Recomputed ratio | 21.84% | numerator / denominator | |
| Filed ratio | 21.84% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.34 pp | $74.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.84% +13.84 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 | $106.0M | 106,006 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $485.4M | 485,396 | RCOAA223 |
| Recomputed ratio | 21.84% | numerator / denominator | |
| Filed ratio | 21.84% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.84 pp | $67.2M | capital that could be lost first |
Total risk-based capital ratio 23.03% +13.03 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 | $111.8M | 111,791 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $485.4M | 485,396 | RCOAA223 |
| Recomputed ratio | 23.03% | numerator / denominator | |
| Filed ratio | 23.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.03 pp | $63.3M | capital that could be lost first |
Tier 1 leverage ratio 13.70% +8.70 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 | $106.0M | 106,006 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $774.0M | 773,995 | RCOAA224 |
| Recomputed ratio | 13.70% | numerator / denominator | |
| Filed ratio | 13.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.70 pp | $67.3M | 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 | 9,642 | 9,642 | 9,641 | 9,641 | 9,280 | 9,280 | RCOAP742 |
| Retained earnings | 96,364 | 95,191 | 92,411 | 92,124 | 89,747 | 88,818 | RCOAKW00 |
| Accumulated other comprehensive income | (8,869) | (10,305) | (8,278) | (10,277) | (13,327) | (14,502) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 97,137 | 94,528 | 93,774 | 91,488 | 85,700 | 83,596 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,869 | 10,305 | 8,278 | 10,277 | 13,327 | 14,502 | P859 - P840 |
| Common equity Tier 1 capital | 106,006 | 104,833 | 102,052 | 101,765 | 99,027 | 98,098 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 106,006 | 104,833 | 102,052 | 101,765 | 99,027 | 98,098 | RCOA8274 |
| Tier 2 capital | 5,785 | 5,776 | 5,777 | 5,762 | 5,739 | 5,720 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,785 | 5,776 | 5,777 | 5,762 | 5,739 | 5,720 | RCOA5310 |
| Total capital | 111,791 | 110,609 | 107,829 | 107,527 | 104,766 | 103,818 | RCOA3792 |
| Total risk-weighted assets | 485,396 | 472,436 | 474,671 | 468,372 | 469,787 | 457,651 | RCOAA223 |
| Average total assets for the leverage ratio | 773,995 | 776,268 | 748,841 | 693,365 | 666,750 | 657,318 | 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 | $107.5M | $2.4M | 2.20% | 0.49% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $242.7M | $71.8M | 29.59% | 14.80% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.0M | $596K | 20.00% | 0.12% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $67.9M | $41.3M | 60.90% | 8.52% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.6M | $6.9M | 150.00% | 1.42% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2K | $3K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $321.0M | $321.0M | 100.00% | 66.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.2M | $15.6M | 109.73% | 3.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.6M | $17.7M | 85.99% | 3.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8.1M | NA | 1.67% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $477.3M | does not tie to item 31 ($485.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $485.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $485.4M | 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 | 21.84% | 21.84% | 23.03% | 13.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.19% | 22.19% | 23.41% | 13.50% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.50% | 21.50% | 22.72% | 13.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.73% | 21.73% | 22.96% | 14.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.08% | 21.08% | 22.30% | 14.85% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.44% | 21.44% | 22.68% | 14.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.11% | 21.11% | 22.36% | 15.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.14% | 21.14% | 22.39% | 15.29% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.47% | 20.47% | 21.72% | 14.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.22% | 20.22% | 21.47% | 14.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.28% | 20.28% | 21.53% | 14.92% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.38% | 20.38% | 21.63% | 14.92% | 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 Prairie Du Sac (this bank) | Risk-based | 21.84% | 21.84% | 23.03% | 13.70% | |
| Clinton Savings Bank | $744.7M | Risk-based | 13.63% | 13.63% | 14.84% | 9.65% |
| Oconee State Bank | $744.1M | Risk-based | 12.88% | 12.88% | 14.13% | 9.98% |
| The National Capital Bank of Washington | $742.2M | Risk-based | 17.35% | 17.35% | 18.60% | 11.69% |
| Town & Country Bank | $747.7M | Risk-based | 19.40% | 19.40% | 20.65% | 12.37% |
| The Genoa Banking Company | $747.8M | Risk-based | 10.95% | 10.95% | 12.13% | 7.58% |
| First Bank | $739.9M | Risk-based | 17.38% | 17.38% | 18.63% | 12.72% |
| Commencement Bank | $739.6M | Risk-based | 12.95% | 12.95% | 14.15% | 10.30% |
| Platinum Bank | $739.1M | Risk-based | 10.59% | 10.59% | 11.85% | 8.55% |
| Fortifi Bank | $750.4M | Risk-based | 15.36% | 15.36% | 16.62% | 12.61% |
| Peer 25th percentile | 12.88% | 12.88% | 14.13% | 9.65% | ||
| Peer median | 13.63% | 13.63% | 14.84% | 10.30% | ||
| Peer 75th percentile | 17.35% | 17.35% | 18.60% | 12.37% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/997847/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.