The Bippus State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.27% (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: 8.27% (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 15.17% +8.67 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 | $53.6M | 53,624 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $353.4M | 353,426 | RCOAA223 |
| Recomputed ratio | 15.17% | numerator / denominator | |
| Filed ratio | 15.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.67 pp | $30.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.17% +7.17 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 | $53.6M | 53,624 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $353.4M | 353,426 | RCOAA223 |
| Recomputed ratio | 15.17% | numerator / denominator | |
| Filed ratio | 15.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.17 pp | $25.4M | capital that could be lost first |
Total risk-based capital ratio 16.27% +6.27 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 | $57.5M | 57,493 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $353.4M | 353,426 | RCOAA223 |
| Recomputed ratio | 16.27% | numerator / denominator | |
| Filed ratio | 16.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.27 pp | $22.1M | capital that could be lost first |
Tier 1 leverage ratio 11.99% +6.99 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 | $53.6M | 53,624 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $447.2M | 447,247 | RCOAA224 |
| Recomputed ratio | 11.99% | numerator / denominator | |
| Filed ratio | 11.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.99 pp | $31.3M | 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 | 11,250 | 11,250 | 11,250 | 11,250 | 11,250 | 11,250 | RCOAP742 |
| Retained earnings | 42,374 | 44,025 | 42,725 | 41,757 | 40,348 | 38,285 | RCOAKW00 |
| Accumulated other comprehensive income | (4,543) | (5,158) | (4,849) | (5,408) | (6,344) | (6,403) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 49,081 | 50,117 | 49,126 | 47,599 | 45,254 | 43,132 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,543 | 5,158 | 4,849 | 5,408 | 6,344 | 6,403 | P859 - P840 |
| Common equity Tier 1 capital | 53,624 | 55,275 | 53,975 | 53,007 | 51,598 | 49,535 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 53,624 | 55,275 | 53,975 | 53,007 | 51,598 | 49,535 | RCOA8274 |
| Tier 2 capital | 3,869 | 3,769 | 3,755 | 3,729 | 3,768 | 3,781 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,869 | 3,769 | 3,755 | 3,729 | 3,768 | 3,781 | RCOA5310 |
| Total capital | 57,493 | 59,044 | 57,730 | 56,736 | 55,366 | 53,316 | RCOA3792 |
| Total risk-weighted assets | 353,426 | 339,597 | 344,639 | 337,523 | 329,637 | 328,807 | RCOAA223 |
| Average total assets for the leverage ratio | 447,247 | 435,118 | 426,789 | 416,777 | 405,211 | 388,205 | 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 | $19.8M | $1.5M | 7.43% | 0.42% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $55.7M | $16.4M | 29.45% | 4.64% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $141.6M | $83.4M | 58.90% | 23.60% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $677K | $1.0M | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $214.3M | $210.8M | 98.35% | 59.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.5M | $35.6M | 103.26% | 10.08% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.2M | $4.2M | 100.00% | 1.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $511K | NA | 0.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $352.9M | does not tie to item 31 ($353.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $353.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $353.4M | 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 | 15.17% | 15.17% | 16.27% | 11.99% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.28% | 16.28% | 17.39% | 12.70% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.66% | 15.66% | 16.75% | 12.65% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.70% | 15.70% | 16.81% | 12.72% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.65% | 15.65% | 16.80% | 12.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.07% | 15.07% | 16.21% | 12.76% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.41% | 15.41% | 16.63% | 12.93% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.69% | 15.69% | 16.83% | 12.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.44% | 15.44% | 16.69% | 12.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.27% | 15.27% | 16.46% | 12.21% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.35% | 15.35% | 16.52% | 12.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.26% | 14.26% | 15.30% | 12.36% | 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 |
|---|---|---|---|---|---|---|
| The Bippus State Bank (this bank) | Risk-based | 15.17% | 15.17% | 16.27% | 11.99% | |
| First National Bank in Philip | $458.4M | Risk-based | 15.39% | 15.39% | 16.46% | 12.05% |
| Meade County Bank, Inc. | $458.4M | Risk-based | 12.94% | 12.94% | 13.34% | 8.84% |
| Bankflorida | $459.5M | Risk-based | 14.29% | 14.29% | 15.54% | 12.58% |
| Integrity Bank & Trust | $459.6M | Risk-based | 12.61% | 12.61% | 13.85% | 9.11% |
| United Cumberland Bank | $460.2M | CBLR | NA | NA | NA | 11.47% |
| Shelby Savings Bank, SSB | $457.4M | Risk-based | 14.46% | 14.46% | 15.62% | 11.11% |
| Guaranty Bank & Trust Company of Delhi | $457.4M | Risk-based | 14.93% | 14.93% | 15.61% | 8.50% |
| United Savings Bank | $460.6M | CBLR | NA | NA | NA | 17.44% |
| NSB Bank | $460.8M | Risk-based | 10.94% | 10.94% | 12.00% | 8.49% |
| Cullman Savings Bank | $456.7M | CBLR | NA | NA | NA | 18.64% |
| Peer 25th percentile | 12.77% | 12.77% | 13.59% | 8.91% | ||
| Peer median | 14.29% | 14.29% | 15.54% | 11.29% | ||
| Peer 75th percentile | 14.70% | 14.70% | 15.61% | 12.45% | ||
| This bank's percentile | 86 | 86 | 86 | 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/443148/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.