The Bank of Star Valley: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.79% (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: 10.79% (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 17.57% +11.07 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 | $45.0M | 45,050 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $256.4M | 256,378 | RCOAA223 |
| Recomputed ratio | 17.57% | numerator / denominator | |
| Filed ratio | 17.57% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.07 pp | $28.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.57% +9.57 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 | $45.0M | 45,050 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $256.4M | 256,378 | RCOAA223 |
| Recomputed ratio | 17.57% | numerator / denominator | |
| Filed ratio | 17.57% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.57 pp | $24.5M | capital that could be lost first |
Total risk-based capital ratio 18.79% +8.79 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 | $48.2M | 48,175 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $256.4M | 256,378 | RCOAA223 |
| Recomputed ratio | 18.79% | numerator / denominator | |
| Filed ratio | 18.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.79 pp | $22.5M | capital that could be lost first |
Tier 1 leverage ratio 10.81% +5.81 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 | $45.0M | 45,050 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $416.6M | 416,561 | RCOAA224 |
| Recomputed ratio | 10.81% | numerator / denominator | |
| Filed ratio | 10.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.81 pp | $24.2M | 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 | 6,335 | 6,335 | 6,335 | 6,335 | 6,335 | 6,335 | RCOAP742 |
| Retained earnings | 38,715 | 37,319 | 35,965 | 37,332 | 37,297 | 38,767 | RCOAKW00 |
| Accumulated other comprehensive income | (1,412) | (1,171) | (380) | (821) | (2,521) | (2,246) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,638 | 42,483 | 41,920 | 42,846 | 41,111 | 42,856 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,412 | 1,171 | 380 | 821 | 2,521 | 2,246 | P859 - P840 |
| Common equity Tier 1 capital | 45,050 | 43,654 | 42,300 | 43,667 | 43,632 | 45,102 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 45,050 | 43,654 | 42,300 | 43,667 | 43,632 | 45,102 | RCOA8274 |
| Tier 2 capital | 3,125 | 2,894 | 3,196 | 3,128 | 2,980 | 2,984 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,125 | 2,894 | 3,196 | 3,128 | 2,980 | 2,984 | RCOA5310 |
| Total capital | 48,175 | 46,548 | 45,496 | 46,795 | 46,612 | 48,086 | RCOA3792 |
| Total risk-weighted assets | 256,378 | 256,523 | 255,507 | 252,931 | 238,317 | 254,941 | RCOAA223 |
| Average total assets for the leverage ratio | 416,561 | 405,673 | 407,098 | 400,562 | 401,701 | 399,517 | 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 | $15.9M | $1.8M | 11.49% | 0.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $151.6M | $32.4M | 21.36% | 12.63% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $16.8M | $3.4M | 20.00% | 1.31% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $85.5M | $49.3M | 57.63% | 19.21% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $203K | $203K | 100.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $143.7M | $141.8M | 98.71% | 55.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.8M | $9.8M | 90.25% | 3.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.7M | $17.7M | 100.00% | 6.91% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $256.4M | ties to item 31 ($256.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $256.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $256.4M | 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 | 17.57% | 17.57% | 18.79% | 10.81% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.02% | 17.02% | 18.15% | 10.76% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.56% | 16.56% | 17.81% | 10.39% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.26% | 17.26% | 18.50% | 10.90% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.31% | 18.31% | 19.56% | 10.86% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.69% | 17.69% | 18.86% | 11.29% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.07% | 18.07% | 19.26% | 10.91% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.80% | 17.80% | 19.04% | 10.80% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.10% | 18.10% | 19.29% | 11.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.12% | 19.12% | 20.37% | 10.93% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.01% | 18.01% | 19.20% | 10.38% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.89% | 17.89% | 19.14% | 10.72% | 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 Star Valley (this bank) | Risk-based | 17.57% | 17.57% | 18.79% | 10.81% | |
| Cumberland Security Bank, Inc. | $420.1M | Risk-based | 17.65% | 17.65% | 18.92% | 14.14% |
| F&M Bank | $419.9M | CBLR | NA | NA | NA | 14.93% |
| First National Bank of Brookfield | $419.6M | CBLR | NA | NA | NA | 13.04% |
| The Citizens Bank of Swainsboro | $420.5M | Risk-based | 18.92% | 18.92% | 20.18% | 12.29% |
| Bank of Franklin County | $419.4M | CBLR | NA | NA | NA | 9.53% |
| Kentland Bank | $419.4M | CBLR | NA | NA | NA | 12.54% |
| Central State Bank | $419.3M | Risk-based | 14.42% | 14.42% | 15.68% | 10.27% |
| Pacific West Bank | $420.7M | CBLR | NA | NA | NA | 9.14% |
| First National Bank in Deridder | $419.0M | Risk-based | 17.24% | 17.24% | 18.36% | 9.84% |
| The First National Bank of Allendale | $421.2M | CBLR | NA | NA | NA | 9.80% |
| Peer 25th percentile | 16.53% | 16.53% | 17.69% | 9.81% | ||
| Peer median | 17.44% | 17.44% | 18.64% | 11.28% | ||
| Peer 75th percentile | 17.97% | 17.97% | 19.23% | 12.92% | ||
| This bank's percentile | 50 | 50 | 50 | 50 |
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/2396604/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.