Bath State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.88% (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: 4.88% (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 11.89% +5.39 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 | $30.8M | 30,825 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.2M | 259,177 | RCOAA223 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.39 pp | $14.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.89% +3.89 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 | $30.8M | 30,825 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.2M | 259,177 | RCOAA223 |
| Recomputed ratio | 11.89% | numerator / denominator | |
| Filed ratio | 11.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.89 pp | $10.1M | capital that could be lost first |
Total risk-based capital ratio 12.88% +2.88 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 | $33.4M | 33,390 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $259.2M | 259,177 | RCOAA223 |
| Recomputed ratio | 12.88% | numerator / denominator | |
| Filed ratio | 12.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.88 pp | $7.5M | capital that could be lost first |
Tier 1 leverage ratio 8.82% +3.82 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 | $30.8M | 30,825 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $349.7M | 349,661 | RCOAA224 |
| Recomputed ratio | 8.82% | numerator / denominator | |
| Filed ratio | 8.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.82 pp | $13.3M | 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 | 7,800 | 7,800 | 7,800 | 7,800 | 7,800 | 7,800 | RCOAP742 |
| Retained earnings | 23,025 | 21,354 | 20,796 | 20,320 | 19,941 | 19,267 | RCOAKW00 |
| Accumulated other comprehensive income | (10,630) | (11,520) | (10,735) | (11,340) | (13,212) | (12,784) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,195 | 17,634 | 17,861 | 16,780 | 14,529 | 14,283 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,630 | 11,520 | 10,735 | 11,340 | 13,212 | 12,784 | P859 - P840 |
| Common equity Tier 1 capital | 30,825 | 29,154 | 28,596 | 28,120 | 27,741 | 27,067 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,825 | 29,154 | 28,596 | 28,120 | 27,741 | 27,067 | RCOA8274 |
| Tier 2 capital | 2,565 | 2,559 | 2,565 | 2,545 | 2,544 | 2,546 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,565 | 2,559 | 2,565 | 2,545 | 2,544 | 2,546 | RCOA5310 |
| Total capital | 33,390 | 31,713 | 31,161 | 30,665 | 30,285 | 29,613 | RCOA3792 |
| Total risk-weighted assets | 259,177 | 255,941 | 261,832 | 255,333 | 250,611 | 244,313 | RCOAA223 |
| Average total assets for the leverage ratio | 349,661 | 345,792 | 345,550 | 337,576 | 330,085 | 329,702 | 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 | $6.7M | $911K | 13.59% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $70.3M | $17.1M | 24.31% | 6.59% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.0M | $809K | 20.00% | 0.31% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $72.4M | $42.8M | 59.09% | 16.50% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.0M | $3.0M | 149.10% | 1.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $179.4M | $168.2M | 93.74% | 64.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.0M | $13.3M | 94.69% | 5.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.4M | $11.4M | 99.80% | 4.38% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.8M | NA | 0.71% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $257.3M | ties to item 31 ($257.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $259.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $259.2M | 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 | 11.89% | 11.89% | 12.88% | 8.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.39% | 11.39% | 12.39% | 8.43% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.92% | 10.92% | 11.90% | 8.28% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.01% | 11.01% | 12.01% | 8.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.07% | 11.07% | 12.08% | 8.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.08% | 11.08% | 12.12% | 8.21% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.96% | 10.96% | 12.00% | 8.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.33% | 11.33% | 12.39% | 8.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.52% | 11.52% | 12.61% | 8.12% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.49% | 11.49% | 12.59% | 8.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.56% | 10.56% | 11.62% | 8.02% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.34% | 10.34% | 11.42% | 7.99% | 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 |
|---|---|---|---|---|---|---|
| Bath State Bank (this bank) | Risk-based | 11.89% | 11.89% | 12.88% | 8.82% | |
| Varo Bank, N.A. | $337.8M | CBLR | NA | NA | NA | 18.46% |
| The First Trust and Savings Bank of Watseka | $337.1M | CBLR | NA | NA | NA | 16.10% |
| Security State Bank | $338.0M | CBLR | NA | NA | NA | 14.61% |
| Pathway Bank | $338.1M | CBLR | NA | NA | NA | 12.43% |
| Trucommunity Bank | $338.2M | CBLR | NA | NA | NA | 11.06% |
| Traditions First Bank | $336.6M | CBLR | NA | NA | NA | 9.91% |
| Eastern Savings Bank Federal Savings Bank | $336.4M | CBLR | NA | NA | NA | 30.96% |
| Farmers and Merchants State Bank of Pierz | $336.2M | CBLR | NA | NA | NA | 9.28% |
| The Citizens State Bank | $336.2M | CBLR | NA | NA | NA | 12.08% |
| Charles River Bank | $336.1M | Risk-based | 12.46% | 12.46% | 13.21% | 7.93% |
| Peer 25th percentile | NA | NA | NA | 10.20% | ||
| Peer median | 12.46% | 12.46% | 13.21% | 12.26% | ||
| Peer 75th percentile | NA | NA | NA | 15.73% | ||
| This bank's percentile | NA | NA | NA | 10 |
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/308340/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.