Capital Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 194.30% (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: 194.30% (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 202.30% +195.80 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 | $209.1M | 209,142 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.4M | 103,383 | RCOAA223 |
| Recomputed ratio | 202.30% | numerator / denominator | |
| Filed ratio | 202.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +195.80 pp | $202.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 202.30% +194.30 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 | $209.1M | 209,142 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.4M | 103,383 | RCOAA223 |
| Recomputed ratio | 202.30% | numerator / denominator | |
| Filed ratio | 202.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +194.30 pp | $200.9M | capital that could be lost first |
Total risk-based capital ratio 202.30% +192.30 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 | $209.1M | 209,142 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $103.4M | 103,383 | RCOAA223 |
| Recomputed ratio | 202.30% | numerator / denominator | |
| Filed ratio | 202.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +192.30 pp | $198.8M | capital that could be lost first |
Tier 1 leverage ratio 79.26% +74.26 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 | $209.1M | 209,142 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $263.9M | 263,873 | RCOAA224 |
| Recomputed ratio | 79.26% | numerator / denominator | |
| Filed ratio | 79.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +74.26 pp | $195.9M | 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 | 15,299 | 15,299 | 15,299 | 15,299 | 15,299 | 15,299 | RCOAP742 |
| Retained earnings | 193,843 | 143,888 | 101,357 | 157,485 | 124,393 | 95,635 | RCOAKW00 |
| Accumulated other comprehensive income | (686) | (139) | 392 | 96 | (177) | (538) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 208,456 | 159,048 | 117,048 | 172,880 | 139,515 | 110,396 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 686 | 139 | (392) | (96) | 177 | 538 | P859 - P840 |
| Common equity Tier 1 capital | 209,142 | 159,187 | 116,656 | 172,784 | 139,692 | 110,934 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 209,142 | 159,187 | 116,656 | 172,784 | 139,692 | 110,934 | RCOA8274 |
| Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5310 |
| Total capital | 209,142 | 159,187 | 116,656 | 172,784 | 139,692 | 110,934 | RCOA3792 |
| Total risk-weighted assets | 103,383 | 89,615 | 82,084 | 84,717 | 77,829 | 76,627 | RCOAA223 |
| Average total assets for the leverage ratio | 263,873 | 228,110 | 235,682 | 221,081 | 191,867 | 167,608 | 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 | $67.4M | $13.4M | 19.92% | 12.99% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $132.3M | $24.7M | 18.64% | 23.86% | RC-R Part II, item 2.a, 2.b |
| All other assets | $67.2M | $65.3M | 97.13% | 63.16% | RC-R Part II, item 8 |
| 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 | $103.4M | ties to item 31 ($103.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $103.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $103.4M | 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 | 202.30% | 202.30% | 202.30% | 79.26% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 177.63% | 177.63% | 177.63% | 69.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 142.12% | 142.12% | 142.12% | 49.50% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 203.95% | 203.95% | 203.95% | 78.15% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 179.49% | 179.49% | 179.49% | 72.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 144.77% | 144.77% | 144.77% | 66.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | NA | NA | NA | 39.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | NA | NA | NA | 80.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | NA | NA | NA | 73.49% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | NA | NA | NA | 66.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | NA | NA | NA | 58.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | NA | NA | NA | 80.75% | 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 |
|---|---|---|---|---|---|---|
| Capital Bank and Trust Company (this bank) | Risk-based | 202.30% | 202.30% | 202.30% | 79.26% | |
| Alliance Bank | $266.0M | CBLR | NA | NA | NA | 9.02% |
| First Bank of Manhattan | $265.9M | Risk-based | 19.26% | 19.26% | 20.51% | 10.16% |
| East Wisconsin Savings Bank | $265.8M | Risk-based | 11.80% | 11.80% | 12.63% | 7.13% |
| Clackamas County Bank | $266.4M | Risk-based | 23.53% | 23.53% | 24.63% | 12.80% |
| Anahuac National Bank | $266.4M | CBLR | NA | NA | NA | 10.08% |
| Security Trust & Savings Bank | $266.4M | Risk-based | 31.77% | 31.77% | 33.02% | 10.41% |
| Community Bank of the South | $266.5M | Risk-based | 21.73% | 21.73% | 22.72% | 9.49% |
| Peoplefirst Bank | $265.6M | Risk-based | 16.31% | 16.31% | 17.56% | 12.35% |
| Community First Bank of the Heartland | $266.8M | Risk-based | 13.06% | 13.06% | 14.12% | 10.14% |
| Wells River Savings Bank | $266.9M | Risk-based | 16.19% | 16.19% | 17.13% | 10.75% |
| Peer 25th percentile | 15.41% | 15.41% | 16.38% | 9.64% | ||
| Peer median | 17.78% | 17.78% | 19.03% | 10.15% | ||
| Peer 75th percentile | 22.18% | 22.18% | 23.20% | 10.67% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/2921659/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.