The Bennington State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.11% (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: 7.11% (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 13.85% +7.35 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 | $130.9M | 130,913 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $945.5M | 945,535 | RCOAA223 |
| Recomputed ratio | 13.85% | numerator / denominator | |
| Filed ratio | 13.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.35 pp | $69.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.85% +5.85 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 | $130.9M | 130,913 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $945.5M | 945,535 | RCOAA223 |
| Recomputed ratio | 13.85% | numerator / denominator | |
| Filed ratio | 13.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.85 pp | $55.3M | capital that could be lost first |
Total risk-based capital ratio 15.11% +5.11 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 | $142.8M | 142,831 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $945.5M | 945,535 | RCOAA223 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.11 pp | $48.3M | capital that could be lost first |
Tier 1 leverage ratio 9.51% +4.51 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 | $130.9M | 130,913 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.38B | 1,376,484 | RCOAA224 |
| Recomputed ratio | 9.51% | numerator / denominator | |
| Filed ratio | 9.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.51 pp | $62.1M | 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 | 7,800 | 7,800 | 7,800 | 7,800 | 31,300 | 31,300 | RCOAP742 |
| Retained earnings | 134,940 | 130,372 | 127,334 | 128,129 | 101,428 | 97,936 | RCOAKW00 |
| Accumulated other comprehensive income | (12,205) | (10,632) | (10,311) | (11,581) | (16,918) | (17,147) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 130,535 | 127,540 | 124,823 | 124,348 | 115,810 | 112,089 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 378 | 3,343 | 2,745 | 3,737 | 8,796 | 8,747 | P859 - P840 |
| Common equity Tier 1 capital | 130,913 | 130,883 | 127,568 | 128,085 | 124,606 | 120,836 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 130,913 | 130,883 | 127,568 | 128,085 | 124,606 | 120,836 | RCOA8274 |
| Tier 2 capital | 11,918 | 10,780 | 10,888 | 10,269 | 10,197 | 10,367 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,918 | 10,780 | 10,888 | 10,269 | 10,197 | 10,367 | RCOA5310 |
| Total capital | 142,831 | 141,663 | 138,456 | 138,354 | 134,803 | 131,203 | RCOA3792 |
| Total risk-weighted assets | 945,535 | 853,476 | 862,430 | 812,563 | 806,819 | 820,767 | RCOAA223 |
| Average total assets for the leverage ratio | 1,376,484 | 1,208,313 | 1,173,773 | 1,117,965 | 1,108,957 | 1,117,557 | 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 | $73.4M | $2.8M | 3.84% | 0.30% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $363.7M | $56.0M | 15.39% | 5.87% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $54.9M | $38.9M | 70.88% | 4.08% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $319.8M | $163.4M | 51.09% | 17.14% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.3M | $3.5M | 150.00% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $579.5M | $570.9M | 98.52% | 59.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $43.9M | $39.1M | 88.91% | 4.10% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.2M | $27.6M | 1250.00% | 2.89% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $51.2M | $51.2M | 100.00% | 5.37% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $184K | $92K | 50.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $900 | 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 | $953.4M | ties to item 31 ($953.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $953.4M | RCONB704 |
| Less: excess allowance for credit losses | $7.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $945.5M | 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 | 13.85% | 13.85% | 15.11% | 9.51% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.34% | 15.34% | 16.60% | 10.83% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.79% | 14.79% | 16.05% | 10.87% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.76% | 15.76% | 17.03% | 11.46% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.44% | 15.44% | 16.71% | 11.24% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.72% | 14.72% | 15.99% | 10.81% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.12% | 15.12% | 16.38% | 10.34% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.22% | 17.22% | 18.49% | 11.93% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.94% | 16.94% | 18.21% | 11.75% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.20% | 16.20% | 17.47% | 11.38% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.70% | 15.70% | 16.97% | 10.90% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.82% | 15.82% | 17.09% | 10.97% | 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 |
|---|---|---|---|---|---|---|
| The Bennington State Bank (this bank) | Risk-based | 13.85% | 13.85% | 15.11% | 9.51% | |
| First Federal Savings Bank of Twin Falls | $1.42B | Risk-based | 13.30% | 13.30% | 14.26% | 10.43% |
| Central Bank | $1.42B | Risk-based | 12.93% | 12.93% | 13.98% | 10.07% |
| Armed Forces Bank, N.A. | $1.42B | Risk-based | 24.61% | 24.61% | 25.86% | 13.92% |
| Citizens Bank | $1.42B | Risk-based | 14.20% | 14.20% | 15.01% | 12.65% |
| The Croghan Colonial Bank | $1.41B | Risk-based | 12.34% | 12.34% | 13.25% | 10.13% |
| Rio Bank | $1.42B | Risk-based | 13.75% | 13.75% | 14.87% | 10.03% |
| Grove Bank & Trust | $1.41B | Risk-based | 15.22% | 15.22% | 16.47% | 9.96% |
| Peoples Bank of Alabama | $1.42B | Risk-based | 15.73% | 15.73% | 16.98% | 11.19% |
| Benchmark Community Bank | $1.41B | Risk-based | 13.02% | 13.02% | 13.87% | 9.80% |
| Peer 25th percentile | 13.02% | 13.02% | 13.98% | 10.03% | ||
| Peer median | 13.75% | 13.75% | 14.87% | 10.13% | ||
| Peer 75th percentile | 15.22% | 15.22% | 16.47% | 11.19% | ||
| This bank's percentile | 56 | 56 | 67 | 0 |
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/1016259/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.