The Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.35% (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: 11.35% (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 18.10% +11.60 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 | $70.7M | 70,696 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $390.6M | 390,646 | RCOAA223 |
| Recomputed ratio | 18.10% | numerator / denominator | |
| Filed ratio | 18.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.60 pp | $45.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.10% +10.10 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 | $70.7M | 70,696 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $390.6M | 390,646 | RCOAA223 |
| Recomputed ratio | 18.10% | numerator / denominator | |
| Filed ratio | 18.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.10 pp | $39.4M | capital that could be lost first |
Total risk-based capital ratio 19.35% +9.35 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 | $75.6M | 75,608 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $390.6M | 390,646 | RCOAA223 |
| Recomputed ratio | 19.35% | numerator / denominator | |
| Filed ratio | 19.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.35 pp | $36.5M | capital that could be lost first |
Tier 1 leverage ratio 11.46% +6.46 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 | $70.7M | 70,696 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $616.8M | 616,800 | RCOAA224 |
| Recomputed ratio | 11.46% | numerator / denominator | |
| Filed ratio | 11.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.46 pp | $39.9M | 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 | 45,714 | 45,714 | 45,714 | 45,714 | 45,714 | 45,714 | RCOAP742 |
| Retained earnings | 30,563 | 26,605 | 27,229 | 24,874 | 24,799 | 21,174 | RCOAKW00 |
| Accumulated other comprehensive income | (1,074) | (872) | (326) | (424) | (1,597) | (1,803) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,203 | 71,447 | 72,617 | 70,164 | 68,916 | 65,085 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,507) | (5,181) | (6,212) | (6,676) | (6,065) | (6,449) | P859 - P840 |
| Common equity Tier 1 capital | 70,696 | 66,266 | 66,405 | 63,488 | 62,851 | 58,636 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 70,696 | 66,266 | 66,405 | 63,488 | 62,851 | 58,636 | RCOA8274 |
| Tier 2 capital | 4,912 | 4,764 | 4,955 | 4,787 | 4,729 | 4,657 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,912 | 4,764 | 4,955 | 4,787 | 4,729 | 4,657 | RCOA5310 |
| Total capital | 75,608 | 71,030 | 71,360 | 68,275 | 67,580 | 63,293 | RCOA3792 |
| Total risk-weighted assets | 390,646 | 378,626 | 394,605 | 381,131 | 376,450 | 370,925 | RCOAA223 |
| Average total assets for the leverage ratio | 616,800 | 609,394 | 585,953 | 577,939 | 581,547 | 606,843 | 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 | $101.1M | $539K | 0.53% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $120.4M | $26.9M | 22.38% | 6.86% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $23.0M | $11.6M | 50.38% | 2.95% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $13.0M | $17.0M | 131.40% | 4.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $341.6M | $315.9M | 92.49% | 80.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.9M | $19.7M | 94.34% | 5.01% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $6K | $75K | 1250.00% | 0.02% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $142K | $96K | 67.61% | 0.02% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.28% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $391.9M | does not tie to item 31 ($392.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $393.0M | RCONB704 |
| Less: excess allowance for credit losses | $2.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $390.6M | 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 | 18.10% | 18.10% | 19.35% | 11.46% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.50% | 17.50% | 18.76% | 10.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.83% | 16.83% | 18.08% | 11.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.66% | 16.66% | 17.91% | 10.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.70% | 16.70% | 17.95% | 10.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.81% | 15.81% | 17.06% | 9.66% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.86% | 23.86% | 25.12% | 14.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.13% | 21.13% | 22.39% | 12.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.42% | 21.42% | 22.68% | 12.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.10% | 21.10% | 22.36% | 11.59% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.88% | 20.88% | 22.14% | 11.77% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.26% | 20.26% | 21.52% | 11.34% | 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 (this bank) | Risk-based | 18.10% | 18.10% | 19.35% | 11.46% | |
| Farmers & Merchants Savings Bank | $616.8M | Risk-based | 13.66% | 13.66% | 14.92% | 12.41% |
| Empire State Bank | $617.8M | Risk-based | 15.07% | 15.07% | 16.32% | 10.13% |
| Farmers Trust and Savings Bank | $618.0M | Risk-based | 11.07% | 11.07% | 12.19% | 9.53% |
| Newbank | $618.0M | CBLR | NA | NA | NA | 15.00% |
| Crossroads Bank | $616.1M | Risk-based | 13.93% | 13.93% | 15.19% | 9.49% |
| First Bank Kansas | $618.5M | Risk-based | 12.88% | 12.88% | 14.14% | 8.83% |
| NBT Financial Bank | $618.7M | Risk-based | 14.06% | 14.06% | 15.31% | 10.85% |
| Claremont Savings Bank | $619.7M | CBLR | NA | NA | NA | 12.40% |
| Crown Bank | $614.3M | CBLR | NA | NA | NA | 26.11% |
| The Fairfield National Bank | $620.9M | CBLR | NA | NA | NA | 11.89% |
| Peer 25th percentile | 13.08% | 13.08% | 14.33% | 9.68% | ||
| Peer median | 13.80% | 13.80% | 15.05% | 11.37% | ||
| Peer 75th percentile | 14.03% | 14.03% | 15.28% | 12.41% | ||
| This bank's percentile | 100 | 100 | 100 | 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/333650/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.