Calhoun County Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 10.48% +1.48 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $22.6M | 22,596 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $215.7M | 215,665 | RCOAA224 |
| Recomputed ratio | 10.48% | numerator / denominator | |
| Filed ratio | 10.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.48 pp | $3.2M | 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 | 863 | 863 | 863 | 863 | 863 | 863 | RCOAP742 |
| Retained earnings | 21,733 | 21,255 | 20,610 | 20,346 | 19,808 | 19,522 | RCOAKW00 |
| Accumulated other comprehensive income | (947) | (912) | (767) | (877) | (1,065) | (1,269) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,649 | 21,206 | 20,706 | 20,332 | 19,606 | 19,116 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 947 | 912 | 767 | 877 | 1,065 | 1,269 | P859 - P840 |
| Common equity Tier 1 capital | 22,596 | 22,118 | 21,473 | 21,209 | 20,671 | 20,385 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,596 | 22,118 | 21,473 | 21,209 | 20,671 | 20,385 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | 1,391 | 1,371 | 1,327 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | 1,391 | 1,371 | 1,327 | |
| Total capital | NA | NA | NA | 22,600 | 22,042 | 21,712 | |
| Total risk-weighted assets | NA | NA | NA | 110,732 | 109,040 | 105,478 | |
| Average total assets for the leverage ratio | 215,665 | 211,001 | 209,956 | 203,098 | 201,463 | 199,972 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 10.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.48% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.23% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.15% | 19.15% | 20.41% | 10.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.96% | 18.96% | 20.21% | 10.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.33% | 19.33% | 20.58% | 10.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.20% | 19.20% | 20.46% | 10.58% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.70% | 18.70% | 19.96% | 10.93% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.37% | 18.37% | 19.63% | 10.66% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.91% | 18.91% | 20.17% | 10.77% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.68% | 18.68% | 19.94% | 10.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.54% | 18.54% | 19.80% | 10.63% | 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 |
|---|---|---|---|---|---|---|
| Calhoun County Bank, Inc. (this bank) | CBLR | NA | NA | NA | 10.48% | |
| The Community Bank | $211.8M | CBLR | NA | NA | NA | 10.55% |
| Madison County Community Bank | $211.7M | Risk-based | 13.91% | 13.91% | 15.16% | 8.42% |
| Vidalia Federal Savings Bank | $212.0M | CBLR | NA | NA | NA | 12.05% |
| 1st Advantage Bank | $212.0M | CBLR | NA | NA | NA | 9.88% |
| The Cornerstone Bank | $211.4M | CBLR | NA | NA | NA | 12.18% |
| Kendall Bank | $211.1M | CBLR | NA | NA | NA | 9.65% |
| F & M Community Bank, N.A. | $211.1M | CBLR | NA | NA | NA | 9.93% |
| Union State Bank | $212.5M | Risk-based | 13.61% | 13.61% | 14.29% | 9.61% |
| The Lyon County State Bank | $212.5M | Risk-based | 19.05% | 19.05% | 20.31% | 9.61% |
| Exchange Bank and Trust Company | $212.5M | CBLR | NA | NA | NA | 11.42% |
| Peer 25th percentile | 13.76% | 13.76% | 14.72% | 9.62% | ||
| Peer median | 13.91% | 13.91% | 15.16% | 9.90% | ||
| Peer 75th percentile | 16.48% | 16.48% | 17.74% | 11.21% | ||
| This bank's percentile | NA | NA | NA | 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/498625/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.