Blue Grass Federal Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 18.87% (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: 18.87% (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 25.63% +19.13 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 | $9.2M | 9,188 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.9M | 35,855 | RCOAA223 |
| Recomputed ratio | 25.63% | numerator / denominator | |
| Filed ratio | 25.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.13 pp | $6.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.63% +17.63 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 | $9.2M | 9,188 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.9M | 35,855 | RCOAA223 |
| Recomputed ratio | 25.63% | numerator / denominator | |
| Filed ratio | 25.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.63 pp | $6.3M | capital that could be lost first |
Total risk-based capital ratio 26.87% +16.87 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 | $9.6M | 9,636 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $35.9M | 35,855 | RCOAA223 |
| Recomputed ratio | 26.87% | numerator / denominator | |
| Filed ratio | 26.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +16.87 pp | $6.0M | capital that could be lost first |
Tier 1 leverage ratio 15.91% +10.91 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 | $9.2M | 9,188 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $57.7M | 57,749 | RCOAA224 |
| Recomputed ratio | 15.91% | numerator / denominator | |
| Filed ratio | 15.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.91 pp | $6.3M | 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 | 9,294 | 9,294 | 9,294 | 9,294 | 9,294 | 9,294 | RCOAP742 |
| Retained earnings | 288 | 242 | 217 | 183 | 150 | 118 | RCOAKW00 |
| Accumulated other comprehensive income | (215) | (251) | (268) | (287) | (303) | (305) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,367 | 9,285 | 9,243 | 9,190 | 9,141 | 9,107 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (179) | (145) | (130) | (114) | (101) | (101) | P859 - P840 |
| Common equity Tier 1 capital | 9,188 | 9,140 | 9,113 | 9,076 | 9,040 | 9,006 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 9,188 | 9,140 | 9,113 | 9,076 | 9,040 | 9,006 | RCOA8274 |
| Tier 2 capital | 448 | 439 | 437 | 428 | 416 | 407 | RCOA5311 |
| Allowance includable in Tier 2 capital | 448 | 439 | 437 | 428 | 416 | 407 | RCOA5310 |
| Total capital | 9,636 | 9,579 | 9,550 | 9,504 | 9,456 | 9,413 | RCOA3792 |
| Total risk-weighted assets | 35,855 | 35,143 | 35,366 | 34,253 | 33,301 | 32,603 | RCOAA223 |
| Average total assets for the leverage ratio | 57,749 | 57,579 | 56,534 | 54,794 | 53,417 | 53,469 | 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 | $6.5M | $184K | 2.85% | 0.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $4.3M | $862K | 20.00% | 2.40% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $32.4M | $17.7M | 54.71% | 49.39% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $12.6M | $12.5M | 98.78% | 34.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.1M | $2.7M | 88.92% | 7.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $1.8M | 85.46% | 5.15% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $87K | $44K | 50.00% | 0.12% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $400 | 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 | $35.9M | ties to item 31 ($35.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $35.9M | RCONB704 |
| Less: excess allowance for credit losses | $24K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $35.9M | 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 | 25.63% | 25.63% | 26.87% | 15.91% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 26.01% | 26.01% | 27.26% | 15.87% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 25.77% | 25.77% | 27.00% | 16.12% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 26.50% | 26.50% | 27.75% | 16.56% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 27.15% | 27.15% | 28.40% | 16.92% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 27.62% | 27.62% | 28.87% | 16.84% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 28.28% | 28.28% | 29.53% | 17.02% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 27.10% | 27.10% | 28.34% | 17.16% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 27.14% | 27.14% | 28.39% | 17.30% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 29.30% | 29.30% | 30.55% | 17.42% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 28.57% | 28.57% | 29.77% | 17.29% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 29.85% | 29.85% | 31.07% | 17.02% | 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 |
|---|---|---|---|---|---|---|
| Blue Grass Federal Savings and Loan Association (this bank) | Risk-based | 25.63% | 25.63% | 26.87% | 15.91% | |
| Bank of Clarks | $58.5M | CBLR | NA | NA | NA | 9.79% |
| Ford County State Bank | $58.4M | Risk-based | 16.53% | 16.53% | 17.43% | 11.17% |
| Grant County Bank | $58.4M | CBLR | NA | NA | NA | 15.59% |
| Producer Bank of Texas | $58.7M | CBLR | NA | NA | NA | 18.61% |
| Generations Bank | $58.3M | CBLR | NA | NA | NA | 10.58% |
| First State Bank | $58.2M | CBLR | NA | NA | NA | 10.64% |
| First Bank and Trust Company | $58.2M | CBLR | NA | NA | NA | 16.68% |
| First Financial Bank in Winnebago | $58.1M | Risk-based | 19.40% | 19.40% | 20.28% | 13.81% |
| Peer 25th percentile | 17.25% | 17.25% | 18.14% | 10.63% | ||
| Peer median | 17.97% | 17.97% | 18.85% | 12.49% | ||
| Peer 75th percentile | 18.68% | 18.68% | 19.57% | 15.87% | ||
| This bank's percentile | 100 | 100 | 100 | 75 |
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/617079/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.