Bank of the Sierra: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 12.25% +3.25 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $443.9M | 443,911 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.63B | 3,625,082 | RCOAA224 |
| Recomputed ratio | 12.25% | numerator / denominator | |
| Filed ratio | 12.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.25 pp | $117.7M | 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 | 159,196 | 158,705 | 158,211 | 157,477 | 157,040 | 156,502 | RCOAP742 |
| Retained earnings | 312,072 | 305,848 | 307,055 | 302,875 | 301,870 | 304,897 | RCOAKW00 |
| Accumulated other comprehensive income | (24,198) | (24,930) | (23,174) | (25,165) | (28,660) | (28,881) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 447,070 | 439,623 | 442,092 | 435,187 | 430,250 | 432,518 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,159) | (2,440) | (4,224) | (2,313) | 1,057 | 1,116 | P859 - P840 |
| Common equity Tier 1 capital | 443,911 | 437,183 | 437,868 | 432,874 | 431,307 | 433,634 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 443,911 | 437,183 | 437,868 | 432,874 | 431,307 | 433,634 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 3,625,082 | 3,628,729 | 3,668,332 | 3,691,083 | 3,670,815 | 3,581,920 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 12.25% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 12.05% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 11.94% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 11.73% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 11.75% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 12.11% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 11.80% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 11.70% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 11.60% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 11.57% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 11.29% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 11.05% | 12.78% | 12.79% | 13.93% | 10.03% |
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 the Sierra (this bank) | CBLR | NA | NA | NA | 12.25% | |
| Encore Bank | $3.70B | Risk-based | 11.83% | 11.83% | 13.08% | 9.43% |
| D.L. Evans Bank | $3.70B | CBLR | NA | NA | NA | 10.38% |
| Macatawa Bank, N.A. | $3.69B | Risk-based | 11.37% | 11.37% | 12.14% | 10.74% |
| St. Charles Bank & Trust Company, N.A. | $3.69B | Risk-based | 11.07% | 11.07% | 11.69% | 9.64% |
| Cornerstone Capital Bank, SSB | $3.67B | CBLR | NA | NA | NA | 10.26% |
| Frandsen Bank & Trust | $3.66B | Risk-based | 13.89% | 13.89% | 15.14% | 10.02% |
| Parkway Bank and Trust Company | $3.66B | Risk-based | 12.59% | 12.59% | 13.75% | 11.50% |
| Bank of Utah | $3.79B | Risk-based | 16.36% | 16.36% | 17.61% | 12.74% |
| First Premier Bank | $3.64B | Risk-based | 19.95% | 19.95% | 21.18% | 13.67% |
| First Community Bank | $3.63B | Risk-based | 10.61% | 10.61% | 11.59% | 9.04% |
| Peer 25th percentile | 11.29% | 11.29% | 12.03% | 9.73% | ||
| Peer median | 12.21% | 12.21% | 13.42% | 10.32% | ||
| Peer 75th percentile | 14.51% | 14.51% | 15.76% | 11.31% | ||
| This bank's percentile | NA | NA | NA | 80 |
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/662369/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.