Benchmark Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.87% (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: 5.87% (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 13.02% +6.52 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 | $137.2M | 137,167 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,053,771 | RCOAA223 |
| Recomputed ratio | 13.02% | numerator / denominator | |
| Filed ratio | 13.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.52 pp | $68.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.02% +5.02 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 | $137.2M | 137,167 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,053,771 | RCOAA223 |
| Recomputed ratio | 13.02% | numerator / denominator | |
| Filed ratio | 13.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.02 pp | $52.9M | capital that could be lost first |
Total risk-based capital ratio 13.87% +3.87 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 | $146.2M | 146,164 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.05B | 1,053,771 | RCOAA223 |
| Recomputed ratio | 13.87% | numerator / denominator | |
| Filed ratio | 13.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.87 pp | $40.8M | capital that could be lost first |
Tier 1 leverage ratio 9.80% +4.80 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 | $137.2M | 137,167 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.40B | 1,399,221 | RCOAA224 |
| Recomputed ratio | 9.80% | numerator / denominator | |
| Filed ratio | 9.80% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.80 pp | $67.2M | 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 | 2,900 | 2,900 | 2,900 | 2,900 | 2,900 | 2,900 | RCOAP742 |
| Retained earnings | 135,032 | 131,205 | 127,892 | 124,792 | 119,889 | 117,512 | RCOAKW00 |
| Accumulated other comprehensive income | (4,421) | (4,648) | (4,056) | (4,496) | (5,911) | (5,332) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 133,511 | 129,457 | 126,736 | 123,196 | 116,878 | 115,080 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,656 | 3,820 | 3,163 | 3,537 | 4,883 | 4,232 | P859 - P840 |
| Common equity Tier 1 capital | 137,167 | 133,277 | 129,899 | 126,733 | 121,761 | 119,312 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 137,167 | 133,277 | 129,899 | 126,733 | 121,761 | 119,312 | RCOA8274 |
| Tier 2 capital | 8,997 | 8,973 | 8,879 | 8,575 | 8,566 | 8,175 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,997 | 8,973 | 8,879 | 8,575 | 8,566 | 8,175 | RCOA5310 |
| Total capital | 146,164 | 142,250 | 138,778 | 135,308 | 130,327 | 127,487 | RCOA3792 |
| Total risk-weighted assets | 1,053,771 | 1,065,870 | 1,054,225 | 1,009,027 | 996,206 | 957,690 | RCOAA223 |
| Average total assets for the leverage ratio | 1,399,221 | 1,381,530 | 1,343,844 | 1,309,823 | 1,282,905 | 1,246,572 | 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 | $112.1M | $1.7M | 1.52% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $98.1M | $29.4M | 29.96% | 2.79% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $468.4M | $248.6M | 53.07% | 23.59% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.0M | $1.5M | 150.00% | 0.15% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.0M | $2.0M | 100.00% | 0.19% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $670.7M | $662.1M | 98.72% | 62.83% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $7.9M | $2.9M | 36.42% | 0.27% | RC-R Part II, item 7 |
| All other assets | $58.4M | $57.0M | 97.49% | 5.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $49.2M | $42.2M | 85.66% | 4.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.4M | NA | 0.61% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.05B | ties to item 31 ($1.05B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.05B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.05B | 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 | 13.02% | 13.02% | 13.87% | 9.80% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.50% | 12.50% | 13.35% | 9.65% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.32% | 12.32% | 13.16% | 9.67% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.56% | 12.56% | 13.41% | 9.68% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.22% | 12.22% | 13.08% | 9.49% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.46% | 12.46% | 13.31% | 9.57% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.10% | 12.10% | 12.93% | 9.28% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.77% | 11.77% | 12.58% | 9.34% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.28% | 12.28% | 13.13% | 9.21% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.76% | 11.76% | 12.55% | 9.29% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.84% | 12.84% | 13.72% | 9.27% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.87% | 12.87% | 13.77% | 9.34% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Benchmark Community Bank (this bank) | Risk-based | 13.02% | 13.02% | 13.87% | 9.80% | |
| Grove Bank & Trust | $1.41B | Risk-based | 15.22% | 15.22% | 16.47% | 9.96% |
| The Croghan Colonial Bank | $1.41B | Risk-based | 12.34% | 12.34% | 13.25% | 10.13% |
| Central Bank | $1.42B | Risk-based | 12.93% | 12.93% | 13.98% | 10.07% |
| The Bennington State Bank | $1.42B | Risk-based | 13.85% | 13.85% | 15.11% | 9.51% |
| Merrimack County Savings Bank | $1.41B | Risk-based | 12.75% | 12.75% | 14.00% | 9.76% |
| First Federal Savings Bank of Twin Falls | $1.42B | Risk-based | 13.30% | 13.30% | 14.26% | 10.43% |
| Armed Forces Bank, N.A. | $1.42B | Risk-based | 24.61% | 24.61% | 25.86% | 13.92% |
| 1st Financial Bank USA | $1.40B | Risk-based | 21.06% | 21.06% | 22.31% | 16.34% |
| Citizens Bank | $1.42B | Risk-based | 14.20% | 14.20% | 15.01% | 12.65% |
| Peer 25th percentile | 12.93% | 12.93% | 14.00% | 9.96% | ||
| Peer median | 13.85% | 13.85% | 15.01% | 10.13% | ||
| Peer 75th percentile | 15.22% | 15.22% | 16.47% | 12.65% | ||
| This bank's percentile | 33 | 33 | 11 | 22 |
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/94522/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.