Bank of Zachary: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.39% (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: 11.39% (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 18.40% +11.90 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 | $51.4M | 51,419 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $279.4M | 279,437 | RCOAA223 |
| Recomputed ratio | 18.40% | numerator / denominator | |
| Filed ratio | 18.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.90 pp | $33.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.40% +10.40 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 | $51.4M | 51,419 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $279.4M | 279,437 | RCOAA223 |
| Recomputed ratio | 18.40% | numerator / denominator | |
| Filed ratio | 18.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.40 pp | $29.1M | capital that could be lost first |
Total risk-based capital ratio 19.39% +9.39 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 | $54.2M | 54,176 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $279.4M | 279,437 | RCOAA223 |
| Recomputed ratio | 19.39% | numerator / denominator | |
| Filed ratio | 19.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.39 pp | $26.2M | capital that could be lost first |
Tier 1 leverage ratio 11.92% +6.92 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 | $51.4M | 51,419 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $431.3M | 431,334 | RCOAA224 |
| Recomputed ratio | 11.92% | numerator / denominator | |
| Filed ratio | 11.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.92 pp | $29.9M | 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 | 26,350 | 26,350 | 26,350 | 26,350 | 26,350 | 26,350 | RCOAP742 |
| Retained earnings | 25,069 | 24,894 | 24,673 | 24,567 | 24,446 | 23,685 | RCOAKW00 |
| Accumulated other comprehensive income | (11,994) | (12,600) | (11,948) | (12,820) | (14,946) | (14,034) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,425 | 38,644 | 39,075 | 38,097 | 35,850 | 36,001 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 11,994 | 12,600 | 11,948 | 12,820 | 14,946 | 14,034 | P859 - P840 |
| Common equity Tier 1 capital | 51,419 | 51,244 | 51,023 | 50,917 | 50,796 | 50,035 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 51,419 | 51,244 | 51,023 | 50,917 | 50,796 | 50,035 | RCOA8274 |
| Tier 2 capital | 2,757 | 2,787 | 2,853 | 2,873 | 2,664 | 2,699 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,757 | 2,787 | 2,853 | 2,873 | 2,664 | 2,699 | RCOA5310 |
| Total capital | 54,176 | 54,031 | 53,876 | 53,790 | 53,460 | 52,734 | RCOA3792 |
| Total risk-weighted assets | 279,437 | 279,921 | 269,928 | 264,417 | 250,508 | 250,337 | RCOAA223 |
| Average total assets for the leverage ratio | 431,334 | 434,296 | 426,269 | 420,614 | 418,945 | 423,223 | 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 | $10.3M | $610K | 5.90% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $98.1M | $26.0M | 26.52% | 9.31% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.4M | $475K | 20.00% | 0.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $129.9M | $66.5M | 51.21% | 23.81% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.3M | $6.5M | 150.00% | 2.31% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $213K | $320K | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $173.5M | $159.5M | 91.91% | 57.07% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.1M | $12.7M | 83.77% | 4.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.9M | $6.9M | 76.87% | 2.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $279.4M | ties to item 31 ($279.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $279.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $279.4M | 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 | 18.40% | 18.40% | 19.39% | 11.92% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.31% | 18.31% | 19.30% | 11.80% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.90% | 18.90% | 19.96% | 11.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.26% | 19.26% | 20.34% | 12.11% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.28% | 20.28% | 21.34% | 12.12% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.99% | 19.99% | 21.07% | 11.82% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.38% | 20.38% | 21.49% | 11.92% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.04% | 21.04% | 22.22% | 11.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.26% | 21.26% | 22.47% | 11.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.37% | 21.37% | 22.61% | 11.61% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.37% | 21.37% | 22.60% | 11.50% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.80% | 20.80% | 21.95% | 11.04% | 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 Zachary (this bank) | Risk-based | 18.40% | 18.40% | 19.39% | 11.92% | |
| First Lockhart Bank | $415.9M | CBLR | NA | NA | NA | 9.34% |
| Dakota Western Bank | $416.2M | Risk-based | 14.03% | 14.03% | 15.28% | 11.57% |
| Fleetwood Bank | $415.6M | Risk-based | 12.90% | 12.90% | 14.10% | 7.77% |
| Farmers State Bank of Calhan | $416.4M | Risk-based | 16.58% | 16.58% | 17.25% | 9.21% |
| Sentry Bank | $415.5M | Risk-based | 11.00% | 11.00% | 12.25% | 8.66% |
| Chelsea State Bank | $416.5M | Risk-based | 19.50% | 19.50% | 20.76% | 12.76% |
| Dakota Heritage Bank | $416.8M | CBLR | NA | NA | NA | 9.83% |
| Paradise Bank | $415.2M | Risk-based | 13.21% | 13.21% | 14.25% | 8.76% |
| Touchmark National Bank | $416.9M | Risk-based | 44.24% | 44.24% | 45.50% | 13.11% |
| Peer 25th percentile | 13.05% | 13.05% | 14.18% | 8.76% | ||
| Peer median | 14.03% | 14.03% | 15.28% | 9.34% | ||
| Peer 75th percentile | 18.04% | 18.04% | 19.00% | 11.57% | ||
| This bank's percentile | 71 | 71 | 71 | 78 |
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/860334/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.