Battle Creek State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.17% (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: 9.17% (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 16.51% +10.01 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 | $9.8M | 9,773 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $59.2M | 59,186 | RCOAA223 |
| Recomputed ratio | 16.51% | numerator / denominator | |
| Filed ratio | 16.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.01 pp | $5.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.51% +8.51 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 | $9.8M | 9,773 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $59.2M | 59,186 | RCOAA223 |
| Recomputed ratio | 16.51% | numerator / denominator | |
| Filed ratio | 16.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.51 pp | $5.0M | capital that could be lost first |
Total risk-based capital ratio 17.17% +7.17 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 | $10.2M | 10,165 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $59.2M | 59,186 | RCOAA223 |
| Recomputed ratio | 17.17% | numerator / denominator | |
| Filed ratio | 17.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.17 pp | $4.2M | capital that could be lost first |
Tier 1 leverage ratio 14.45% +9.45 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 | $9.8M | 9,773 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $67.6M | 67,641 | RCOAA224 |
| Recomputed ratio | 14.45% | numerator / denominator | |
| Filed ratio | 14.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.45 pp | $6.4M | 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 | 8,072 | 8,072 | 8,072 | 8,072 | 3,379 | 3,379 | RCOAP742 |
| Retained earnings | 1,701 | 1,573 | 1,448 | 1,426 | 1,375 | 1,314 | RCOAKW00 |
| Accumulated other comprehensive income | 7 | 16 | 53 | 56 | 14 | 40 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,780 | 9,661 | 9,573 | 9,554 | 4,768 | 4,733 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (7) | (16) | (53) | (56) | (14) | (40) | P859 - P840 |
| Common equity Tier 1 capital | 9,773 | 9,645 | 9,520 | 9,498 | 4,754 | 4,693 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,773 | 9,645 | 9,520 | 9,498 | 4,754 | 4,693 | RCOA8274 |
| Tier 2 capital | 392 | 392 | 392 | 392 | 376 | 392 | RCOA5311 |
| Allowance includable in Tier 2 capital | 392 | 392 | 392 | 392 | 376 | 392 | RCOA5310 |
| Total capital | 10,165 | 10,037 | 9,912 | 9,890 | 5,130 | 5,085 | RCOA3792 |
| Total risk-weighted assets | 59,186 | 50,041 | 42,201 | 36,306 | 30,088 | 31,757 | RCOAA223 |
| Average total assets for the leverage ratio | 67,641 | 60,622 | 49,530 | 44,592 | 43,849 | 40,553 | 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 | $1.3M | $205K | 15.69% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $8.0M | $1.3M | 16.61% | 2.25% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.0M | $1.0M | 20.00% | 1.69% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $177K | $88K | 50.00% | 0.15% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $55.6M | $55.6M | 100.00% | 93.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.3M | $954K | 74.56% | 1.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $456K | $0 | 0.00% | 0.00% | 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 | $59.2M | ties to item 31 ($59.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $59.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $59.2M | 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 | 16.51% | 16.51% | 17.17% | 14.45% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 19.27% | 19.27% | 20.06% | 15.91% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 22.56% | 22.56% | 23.49% | 19.22% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 26.16% | 26.16% | 27.24% | 21.30% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.80% | 15.80% | 17.05% | 10.84% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 14.78% | 14.78% | 16.01% | 11.57% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 15.69% | 15.69% | 16.94% | 12.04% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 15.75% | 15.75% | 17.00% | 11.67% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 15.81% | 15.81% | 17.06% | 11.67% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.87% | 15.87% | 17.13% | 12.01% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.83% | 15.83% | 17.08% | 12.21% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.11% | 16.11% | 17.36% | 12.75% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Battle Creek State Bank (this bank) | Risk-based | 16.51% | 16.51% | 17.17% | 14.45% | |
| JPMorgan Chase Bank, Dearborn | $71.5M | Risk-based | 507.91% | 507.91% | 507.91% | 99.63% |
| Boonville Federal Savings Bank | $71.5M | Risk-based | 15.49% | 15.49% | 16.74% | 8.85% |
| The Security State Bank | $70.5M | Risk-based | 25.53% | 25.53% | 26.79% | 14.11% |
| Genoa Community Bank | $70.5M | Risk-based | 18.04% | 18.04% | 19.16% | 12.92% |
| Argentine Federal Savings | $70.4M | CBLR | NA | NA | NA | 11.71% |
| Homestead Savings Bank | $71.6M | Risk-based | 18.22% | 18.22% | 19.48% | 9.42% |
| Clinton Bank | $70.4M | Risk-based | 21.81% | 21.81% | 22.98% | 16.82% |
| Walters Bank and Trust Company | $70.3M | CBLR | NA | NA | NA | 20.03% |
| The First National Bank in Marlow | $71.8M | Risk-based | 13.14% | 13.14% | 14.40% | 8.15% |
| Security Bank and Trust Company | $71.8M | CBLR | NA | NA | NA | 15.74% |
| Peer 25th percentile | 16.76% | 16.76% | 17.95% | 9.99% | ||
| Peer median | 18.22% | 18.22% | 19.48% | 13.52% | ||
| Peer 75th percentile | 23.67% | 23.67% | 24.89% | 16.55% | ||
| This bank's percentile | 29 | 29 | 29 | 60 |
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/986757/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.