The Buckholts State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.92% (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: 20.92% (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 28.11% +21.61 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 | $24.3M | 24,266 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.3M | 86,316 | RCOAA223 |
| Recomputed ratio | 28.11% | numerator / denominator | |
| Filed ratio | 28.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.61 pp | $18.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 28.11% +20.11 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 | $24.3M | 24,266 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.3M | 86,316 | RCOAA223 |
| Recomputed ratio | 28.11% | numerator / denominator | |
| Filed ratio | 28.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +20.11 pp | $17.4M | capital that could be lost first |
Total risk-based capital ratio 28.92% +18.92 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 | $25.0M | 24,966 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.3M | 86,316 | RCOAA223 |
| Recomputed ratio | 28.92% | numerator / denominator | |
| Filed ratio | 28.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.92 pp | $16.3M | capital that could be lost first |
Tier 1 leverage ratio 17.62% +12.62 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 | $24.3M | 24,266 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $137.7M | 137,688 | RCOAA224 |
| Recomputed ratio | 17.62% | numerator / denominator | |
| Filed ratio | 17.62% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +12.62 pp | $17.4M | 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 | 11,000 | 11,000 | 6,000 | 6,000 | 6,000 | 6,000 | RCOAP742 |
| Retained earnings | 13,266 | 12,864 | 17,733 | 16,779 | 15,992 | 15,436 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,266 | 23,864 | 23,733 | 22,779 | 21,992 | 21,436 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 24,266 | 23,864 | 23,733 | 22,779 | 21,992 | 21,436 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,266 | 23,864 | 23,733 | 22,779 | 21,992 | 21,436 | RCOA8274 |
| Tier 2 capital | 700 | 700 | 700 | 698 | 698 | 698 | RCOA5311 |
| Allowance includable in Tier 2 capital | 700 | 700 | 700 | 698 | 698 | 698 | RCOA5310 |
| Total capital | 24,966 | 24,564 | 24,433 | 23,477 | 22,690 | 22,134 | RCOA3792 |
| Total risk-weighted assets | 86,316 | 83,139 | 80,957 | 80,732 | 78,802 | 78,258 | RCOAA223 |
| Average total assets for the leverage ratio | 137,688 | 137,516 | 140,636 | 130,647 | 127,590 | 124,739 | 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 | $16.3M | $28K | 0.17% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $35.3M | $7.9M | 22.52% | 9.20% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $19.0M | $10.0M | 52.76% | 11.60% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $18K | $27K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $67.9M | $65.1M | 95.90% | 75.44% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.1M | $1.1M | 100.00% | 1.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.1M | $2.1M | 100.00% | 2.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $20K | NA | 0.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $86.3M | does not tie to item 31 ($86.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $86.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $86.3M | 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 | 28.11% | 28.11% | 28.92% | 17.62% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 28.70% | 28.70% | 29.55% | 17.35% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 29.32% | 29.32% | 30.18% | 16.88% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 28.22% | 28.22% | 29.08% | 17.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 27.91% | 27.91% | 28.79% | 17.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 27.39% | 27.39% | 28.28% | 17.18% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 26.97% | 26.97% | 27.86% | 17.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 26.86% | 26.86% | 27.77% | 17.05% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 25.85% | 25.85% | 26.76% | 16.90% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 25.18% | 25.18% | 26.09% | 16.86% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 25.16% | 25.16% | 26.07% | 16.59% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 24.20% | 24.20% | 25.11% | 15.83% | 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 Buckholts State Bank (this bank) | Risk-based | 28.11% | 28.11% | 28.92% | 17.62% | |
| Abbeville First Bank, SSB | $138.8M | CBLR | NA | NA | NA | 10.38% |
| Sidney State Bank | $138.7M | CBLR | NA | NA | NA | 9.65% |
| Elk State Bank | $138.7M | Risk-based | 14.01% | 14.01% | 15.26% | 8.25% |
| Bank of Oak Ridge | $138.6M | Risk-based | 13.89% | 13.89% | 14.88% | 11.59% |
| Texas National Bank | $139.1M | Risk-based | 25.05% | 25.05% | 25.99% | 10.97% |
| Wintrust Private Trust Company, N.A. | $139.1M | Risk-based | 459.87% | 459.87% | 459.87% | 99.44% |
| First Commerce Bank | $138.5M | CBLR | NA | NA | NA | 11.79% |
| Bank of Gleason | $138.5M | Risk-based | 33.72% | 33.72% | 34.66% | 20.86% |
| Planters and Citizens Bank | $139.2M | CBLR | NA | NA | NA | 10.54% |
| First National Bank in Pinckneyville | $138.4M | Risk-based | 22.01% | 22.01% | 22.92% | 11.78% |
| Peer 25th percentile | 16.01% | 16.01% | 17.17% | 10.42% | ||
| Peer median | 23.53% | 23.53% | 24.45% | 11.28% | ||
| Peer 75th percentile | 31.55% | 31.55% | 32.49% | 11.79% | ||
| This bank's percentile | 67 | 67 | 67 | 80 |
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/53051/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.