Boone Bank & Trust Co.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.53% (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: 6.53% (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 13.53% +7.03 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 | $15.9M | 15,902 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $117.5M | 117,547 | RCOAA223 |
| Recomputed ratio | 13.53% | numerator / denominator | |
| Filed ratio | 13.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.03 pp | $8.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.53% +5.53 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 | $15.9M | 15,902 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $117.5M | 117,547 | RCOAA223 |
| Recomputed ratio | 13.53% | numerator / denominator | |
| Filed ratio | 13.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.53 pp | $6.5M | capital that could be lost first |
Total risk-based capital ratio 14.53% +4.53 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 | $17.1M | 17,082 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $117.5M | 117,547 | RCOAA223 |
| Recomputed ratio | 14.53% | numerator / denominator | |
| Filed ratio | 14.53% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.53 pp | $5.3M | capital that could be lost first |
Tier 1 leverage ratio 9.72% +4.72 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 | $15.9M | 15,902 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $163.6M | 163,643 | RCOAA224 |
| Recomputed ratio | 9.72% | numerator / denominator | |
| Filed ratio | 9.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.72 pp | $7.7M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 10,902 | 10,834 | 10,630 | 10,560 | 10,473 | 10,399 | RCOAKW00 |
| Accumulated other comprehensive income | (2,748) | (3,009) | (2,577) | (2,950) | (3,546) | (4,210) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,154 | 12,825 | 13,053 | 12,610 | 11,927 | 11,189 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,748 | 3,009 | 2,577 | 2,950 | 3,546 | 4,210 | P859 - P840 |
| Common equity Tier 1 capital | 15,902 | 15,834 | 15,630 | 15,560 | 15,473 | 15,399 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,902 | 15,834 | 15,630 | 15,560 | 15,473 | 15,399 | RCOA8274 |
| Tier 2 capital | 1,180 | 1,047 | 1,102 | 1,087 | 1,075 | 1,050 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,180 | 1,047 | 1,102 | 1,087 | 1,075 | 1,050 | RCOA5310 |
| Total capital | 17,082 | 16,881 | 16,732 | 16,647 | 16,548 | 16,449 | RCOA3792 |
| Total risk-weighted assets | 117,547 | 121,266 | 121,929 | 123,022 | 122,142 | 126,086 | RCOAA223 |
| Average total assets for the leverage ratio | 163,643 | 162,510 | 165,520 | 163,730 | 167,817 | 167,919 | 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 | $2.8M | $112K | 3.97% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $75.9M | $35.3M | 46.46% | 30.02% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $16.8M | $10.1M | 60.03% | 8.59% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $1.9M | 100.00% | 1.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $60.7M | $60.2M | 99.09% | 51.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.5M | $2.9M | 83.74% | 2.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.0M | $7.0M | 100.00% | 5.97% | 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 | $117.5M | ties to item 31 ($117.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $117.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $117.5M | 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 | 13.53% | 13.53% | 14.53% | 9.72% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.06% | 13.06% | 13.92% | 9.74% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.82% | 12.82% | 13.72% | 9.44% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.65% | 12.65% | 13.53% | 9.50% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.67% | 12.67% | 13.55% | 9.22% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.21% | 12.21% | 13.05% | 9.17% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.63% | 12.63% | 13.48% | 9.14% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.18% | 12.18% | 13.02% | 9.21% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.37% | 12.37% | 13.15% | 8.96% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.04% | 12.04% | 12.81% | 9.32% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.85% | 12.85% | 13.62% | 9.58% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.01% | 13.01% | 13.75% | 9.64% | 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 |
|---|---|---|---|---|---|---|
| Boone Bank & Trust Co. (this bank) | Risk-based | 13.53% | 13.53% | 14.53% | 9.72% | |
| Hiawatha Bank & Trust Company | $156.9M | CBLR | NA | NA | NA | 10.98% |
| First National Bank, Cortez | $156.9M | Risk-based | 15.00% | 15.00% | 16.25% | 9.98% |
| Freedom Bank | $157.3M | CBLR | NA | NA | NA | 12.25% |
| Philo Exchange Bank | $156.6M | CBLR | NA | NA | NA | 10.18% |
| The Peoples Savings and Loan Company | $157.4M | CBLR | NA | NA | NA | 20.34% |
| Synovus Trust Company, N.A. | $157.4M | Risk-based | 115.13% | 115.13% | 115.13% | 97.11% |
| Oakwood Bank | $156.4M | Risk-based | 10.29% | 10.29% | 11.34% | 8.48% |
| Farmers State Bank | $156.2M | Risk-based | 18.09% | 18.09% | 19.36% | 13.92% |
| Commonwealth Community Bank, Inc. | $157.7M | CBLR | NA | NA | NA | 14.71% |
| Peer 25th percentile | 13.83% | 13.83% | 15.03% | 10.18% | ||
| Peer median | 16.55% | 16.55% | 17.81% | 12.25% | ||
| Peer 75th percentile | 42.35% | 42.35% | 43.30% | 14.71% | ||
| This bank's percentile | 25 | 25 | 25 | 11 |
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/745347/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.