Baraboo State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.91% (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: 12.91% (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 19.66% +13.16 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 | $66.5M | 66,502 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $338.3M | 338,340 | RCOAA223 |
| Recomputed ratio | 19.66% | numerator / denominator | |
| Filed ratio | 19.66% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.16 pp | $44.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.66% +11.66 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 | $66.5M | 66,502 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $338.3M | 338,340 | RCOAA223 |
| Recomputed ratio | 19.66% | numerator / denominator | |
| Filed ratio | 19.66% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.66 pp | $39.4M | capital that could be lost first |
Total risk-based capital ratio 20.91% +10.91 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 | $70.7M | 70,747 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $338.3M | 338,340 | RCOAA223 |
| Recomputed ratio | 20.91% | numerator / denominator | |
| Filed ratio | 20.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.91 pp | $36.9M | capital that could be lost first |
Tier 1 leverage ratio 11.70% +6.70 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 | $66.5M | 66,502 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $568.2M | 568,248 | RCOAA224 |
| Recomputed ratio | 11.70% | numerator / denominator | |
| Filed ratio | 11.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.70 pp | $38.1M | 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 | 35,023 | 35,023 | 35,023 | 35,023 | 35,023 | 35,023 | RCOAP742 |
| Retained earnings | 31,479 | 30,077 | 28,438 | 27,504 | 26,753 | 25,847 | RCOAKW00 |
| Accumulated other comprehensive income | (648) | (385) | 275 | (195) | (477) | (681) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 65,854 | 64,715 | 63,736 | 62,332 | 61,299 | 60,189 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 648 | 385 | (275) | 195 | 477 | 681 | P859 - P840 |
| Common equity Tier 1 capital | 66,502 | 65,100 | 63,461 | 62,527 | 61,776 | 60,870 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 66,502 | 65,100 | 63,461 | 62,527 | 61,776 | 60,870 | RCOA8274 |
| Tier 2 capital | 4,245 | 4,318 | 4,324 | 4,128 | 4,092 | 3,987 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,245 | 4,318 | 4,324 | 4,128 | 4,092 | 3,987 | RCOA5310 |
| Total capital | 70,747 | 69,418 | 67,785 | 66,655 | 65,868 | 64,857 | RCOA3792 |
| Total risk-weighted assets | 338,340 | 344,223 | 344,685 | 328,902 | 326,076 | 317,600 | RCOAA223 |
| Average total assets for the leverage ratio | 568,248 | 583,898 | 584,621 | 553,832 | 542,998 | 552,140 | 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 | $48.0M | $1.7M | 3.44% | 0.49% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $203.2M | $25.8M | 12.68% | 7.58% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $78.4M | $46.4M | 59.21% | 13.66% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1K | $2K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $224.0M | $224.0M | 100.00% | 65.93% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.3M | $21.7M | 97.38% | 6.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.2M | $20.2M | 100.00% | 5.93% | 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 | $339.7M | ties to item 31 ($339.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $339.7M | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $338.3M | 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 | 19.66% | 19.66% | 20.91% | 11.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.91% | 18.91% | 20.17% | 11.15% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.41% | 18.41% | 19.67% | 10.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.01% | 19.01% | 20.27% | 11.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.95% | 18.95% | 20.20% | 11.38% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.17% | 19.17% | 20.42% | 11.02% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.66% | 18.66% | 19.92% | 11.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.77% | 18.77% | 20.03% | 11.66% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.04% | 19.04% | 20.30% | 11.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.98% | 17.98% | 19.24% | 11.68% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.65% | 17.65% | 18.91% | 11.15% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.80% | 17.80% | 19.06% | 11.11% | 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 |
|---|---|---|---|---|---|---|
| Baraboo State Bank (this bank) | Risk-based | 19.66% | 19.66% | 20.91% | 11.70% | |
| Hyperion Bank | $569.9M | Risk-based | 12.36% | 12.36% | 13.25% | 10.46% |
| Buckeye State Bank | $569.2M | Risk-based | 11.36% | 11.36% | 12.17% | 8.16% |
| Trinity Bank, N.A. | $569.1M | Risk-based | 16.93% | 16.93% | 18.18% | 12.79% |
| South Georgia Banking Company | $570.1M | Risk-based | 17.89% | 17.89% | 18.95% | 13.86% |
| RVR Bank | $570.2M | CBLR | NA | NA | NA | 9.77% |
| Table Rock Community Bank | $568.9M | Risk-based | 10.84% | 10.84% | 11.99% | 8.25% |
| Panhandle First Bank | $568.7M | Risk-based | 17.49% | 17.49% | 18.75% | 13.03% |
| The Bank of South Carolina | $571.2M | CBLR | NA | NA | NA | 11.76% |
| International Bank of Commerce | $567.8M | Risk-based | 32.79% | 32.79% | 33.83% | 13.60% |
| Farmers Bank of Northern Missouri | $566.5M | CBLR | NA | NA | NA | 12.71% |
| Peer 25th percentile | 11.86% | 11.86% | 12.71% | 9.94% | ||
| Peer median | 16.93% | 16.93% | 18.18% | 12.23% | ||
| Peer 75th percentile | 17.69% | 17.69% | 18.85% | 12.97% | ||
| This bank's percentile | 86 | 86 | 86 | 40 |
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/24949/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.