Bank of Winnfield & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 24.16% (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: 24.16% (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 31.13% +24.63 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 | $22.5M | 22,484 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $72.2M | 72,217 | RCOAA223 |
| Recomputed ratio | 31.13% | numerator / denominator | |
| Filed ratio | 31.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +24.63 pp | $17.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 31.13% +23.13 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 | $22.5M | 22,484 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $72.2M | 72,217 | RCOAA223 |
| Recomputed ratio | 31.13% | numerator / denominator | |
| Filed ratio | 31.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +23.13 pp | $16.7M | capital that could be lost first |
Total risk-based capital ratio 32.16% +22.16 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 | $23.2M | 23,224 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $72.2M | 72,217 | RCOAA223 |
| Recomputed ratio | 32.16% | numerator / denominator | |
| Filed ratio | 32.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +22.16 pp | $16.0M | capital that could be lost first |
Tier 1 leverage ratio 14.43% +9.43 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 | $22.5M | 22,484 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $155.8M | 155,834 | RCOAA224 |
| Recomputed ratio | 14.43% | numerator / denominator | |
| Filed ratio | 14.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.43 pp | $14.7M | 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 | 9,510 | 9,510 | 9,510 | 9,510 | 9,510 | 9,510 | RCOAP742 |
| Retained earnings | 12,974 | 12,789 | 12,727 | 12,653 | 12,366 | 12,117 | RCOAKW00 |
| Accumulated other comprehensive income | (5,013) | (5,421) | (4,872) | (5,302) | (6,537) | (6,814) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,471 | 16,878 | 17,365 | 16,861 | 15,339 | 14,813 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,013 | 5,421 | 4,872 | 5,302 | 6,537 | 6,814 | P859 - P840 |
| Common equity Tier 1 capital | 22,484 | 22,299 | 22,237 | 22,163 | 21,876 | 21,627 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,484 | 22,299 | 22,237 | 22,163 | 21,876 | 21,627 | RCOA8274 |
| Tier 2 capital | 740 | 743 | 751 | 754 | 745 | 758 | RCOA5311 |
| Allowance includable in Tier 2 capital | 740 | 743 | 751 | 754 | 745 | 758 | RCOA5310 |
| Total capital | 23,224 | 23,042 | 22,988 | 22,917 | 22,621 | 22,385 | RCOA3792 |
| Total risk-weighted assets | 72,217 | 67,749 | 71,649 | 68,759 | 69,604 | 70,358 | RCOAA223 |
| Average total assets for the leverage ratio | 155,834 | 155,815 | 155,638 | 156,010 | 160,892 | 157,232 | 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 | $32.2M | $450K | 1.40% | 0.62% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $58.2M | $14.0M | 24.09% | 19.41% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $26.6M | $13.7M | 51.73% | 19.03% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $383K | $574K | 150.00% | 0.80% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $30.4M | $28.5M | 93.46% | 39.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.1M | $12.0M | 98.86% | 16.56% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.4M | $3.0M | 69.13% | 4.19% | 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 | $72.2M | ties to item 31 ($72.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $72.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $72.2M | 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 | 31.13% | 31.13% | 32.16% | 14.43% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 32.91% | 32.91% | 34.01% | 14.31% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 31.04% | 31.04% | 32.08% | 14.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 32.23% | 32.23% | 33.33% | 14.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 31.43% | 31.43% | 32.50% | 13.60% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 30.74% | 30.74% | 31.82% | 13.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 31.54% | 31.54% | 32.63% | 13.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 32.10% | 32.10% | 33.35% | 13.81% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 32.86% | 32.86% | 34.11% | 13.51% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 31.77% | 31.77% | 33.02% | 12.92% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 30.00% | 30.00% | 31.19% | 13.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 30.24% | 30.24% | 31.40% | 12.75% | 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 Winnfield & Trust Company (this bank) | Risk-based | 31.13% | 31.13% | 32.16% | 14.43% | |
| Federation Bank | $155.8M | CBLR | NA | NA | NA | 10.49% |
| Farmers State Bank | $156.2M | Risk-based | 18.09% | 18.09% | 19.36% | 13.92% |
| Oakwood Bank | $156.4M | Risk-based | 10.29% | 10.29% | 11.34% | 8.48% |
| The First National Bank of Tom Bean | $155.6M | CBLR | NA | NA | NA | 12.15% |
| Icon Business Bank | $155.5M | CBLR | NA | NA | NA | 11.94% |
| Citizens Bank & Trust Company | $155.4M | Risk-based | 14.95% | 14.95% | 16.21% | 9.92% |
| Philo Exchange Bank | $156.6M | CBLR | NA | NA | NA | 10.18% |
| Audubon State Bank | $155.3M | Risk-based | 14.41% | 14.41% | 15.57% | 10.46% |
| Del Norte Bank, a Savings and Loan Association | $155.3M | CBLR | NA | NA | NA | 10.69% |
| Peer 25th percentile | 13.38% | 13.38% | 14.51% | 10.18% | ||
| Peer median | 14.68% | 14.68% | 15.89% | 10.49% | ||
| Peer 75th percentile | 15.73% | 15.73% | 16.99% | 11.94% | ||
| 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/625953/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.