BHM Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.80% (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: 11.80% (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 18.69% +12.19 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 | $2.4M | 2,376 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.7M | 12,713 | RCOAA223 |
| Recomputed ratio | 18.69% | numerator / denominator | |
| Filed ratio | 18.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.19 pp | $1.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.69% +10.69 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 | $2.4M | 2,376 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.7M | 12,713 | RCOAA223 |
| Recomputed ratio | 18.69% | numerator / denominator | |
| Filed ratio | 18.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.69 pp | $1.4M | capital that could be lost first |
Total risk-based capital ratio 19.80% +9.80 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 | $2.5M | 2,517 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.7M | 12,713 | RCOAA223 |
| Recomputed ratio | 19.80% | numerator / denominator | |
| Filed ratio | 19.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.80 pp | $1.2M | capital that could be lost first |
Tier 1 leverage ratio 13.61% +8.61 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 | $2.4M | 2,376 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $17.5M | 17,458 | RCOAA224 |
| Recomputed ratio | 13.61% | numerator / denominator | |
| Filed ratio | 13.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.61 pp | $1.5M | 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 | 12,421 | 12,421 | 12,421 | 12,000 | 12,000 | 12,000 | RCOAP742 |
| Retained earnings | (9,949) | (9,866) | (9,596) | (9,049) | (9,040) | (9,274) | RCOAKW00 |
| Accumulated other comprehensive income | (81) | (73) | (59) | (65) | (105) | (105) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 2,391 | 2,482 | 2,766 | 2,886 | 2,855 | 2,621 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (15) | (23) | (37) | (60) | 25 | 25 | P859 - P840 |
| Common equity Tier 1 capital | 2,376 | 2,459 | 2,729 | 2,826 | 2,880 | 2,646 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 2,376 | 2,459 | 2,729 | 2,826 | 2,880 | 2,646 | RCOA8274 |
| Tier 2 capital | 141 | 141 | 152 | 159 | 160 | 150 | RCOA5311 |
| Allowance includable in Tier 2 capital | 141 | 141 | 152 | 159 | 160 | 150 | RCOA5310 |
| Total capital | 2,517 | 2,600 | 2,881 | 2,985 | 3,040 | 2,796 | RCOA3792 |
| Total risk-weighted assets | 12,713 | 12,167 | 12,152 | 12,714 | 12,826 | 12,956 | RCOAA223 |
| Average total assets for the leverage ratio | 17,458 | 17,995 | 18,620 | 19,336 | 19,828 | 18,726 | 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 | $2.6M | $433K | 16.92% | 3.41% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.1M | $527K | 16.73% | 4.14% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $1.4M | $680K | 50.00% | 5.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.0M | $1.0M | 100.00% | 7.90% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $8.2M | $8.2M | 100.00% | 64.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.3M | $1.2M | 87.82% | 9.17% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $681K | $681K | 100.00% | 5.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $12.7M | ties to item 31 ($12.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $12.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $12.7M | 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 | 18.69% | 18.69% | 19.80% | 13.61% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 20.21% | 20.21% | 21.37% | 13.66% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 22.46% | 22.46% | 23.71% | 14.66% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 22.23% | 22.23% | 23.48% | 14.62% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 22.45% | 22.45% | 23.70% | 14.52% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 20.42% | 20.42% | 21.58% | 14.13% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 21.62% | 21.62% | 22.87% | 13.49% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 23.09% | 23.09% | 24.28% | 16.32% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 20.97% | 20.97% | 22.15% | 14.90% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 22.79% | 22.79% | 23.99% | 15.56% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 25.93% | 25.93% | 26.86% | 20.48% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 28.78% | 28.78% | 29.56% | 21.88% | 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 |
|---|---|---|---|---|---|---|
| BHM Bank (this bank) | Risk-based | 18.69% | 18.69% | 19.80% | 13.61% | |
| Prescott State Bank | $17.3M | CBLR | NA | NA | NA | 14.83% |
| Cetera Trust Company, N.A. | $17.8M | Risk-based | 122.48% | 122.48% | 122.48% | 93.05% |
| Huntingdon Savings Bank | $17.9M | Risk-based | 47.35% | 47.35% | 48.45% | 22.67% |
| The Hightower Trust Company, N.A. | $16.9M | CBLR | NA | NA | NA | 83.34% |
| Hartsburg State Bank | $18.1M | CBLR | NA | NA | NA | 11.51% |
| Dysart State Bank | $16.5M | Risk-based | 16.09% | 16.09% | 17.12% | 11.41% |
| Everence Trust Company | $16.2M | Risk-based | 175.57% | 175.57% | 175.57% | 96.81% |
| Brown Brothers Harriman Trust Company, N.A. | $16.1M | CBLR | NA | NA | NA | 67.65% |
| Cedar Hill National Bank | $16.0M | Risk-based | 92.36% | 92.36% | 92.36% | 67.56% |
| Peer 25th percentile | 47.35% | 47.35% | 48.45% | 14.83% | ||
| Peer median | 92.36% | 92.36% | 92.36% | 67.56% | ||
| Peer 75th percentile | 122.48% | 122.48% | 122.48% | 83.34% | ||
| This bank's percentile | 20 | 20 | 20 | 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/2877484/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.