The Casey County Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.61% (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: 4.61% (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 11.63% +5.13 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 | $40.9M | 40,921 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $351.9M | 351,935 | RCOAA223 |
| Recomputed ratio | 11.63% | numerator / denominator | |
| Filed ratio | 11.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.13 pp | $18.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.63% +3.63 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 | $40.9M | 40,921 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $351.9M | 351,935 | RCOAA223 |
| Recomputed ratio | 11.63% | numerator / denominator | |
| Filed ratio | 11.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.63 pp | $12.8M | capital that could be lost first |
Total risk-based capital ratio 12.61% +2.61 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 | $44.4M | 44,383 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $351.9M | 351,935 | RCOAA223 |
| Recomputed ratio | 12.61% | numerator / denominator | |
| Filed ratio | 12.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.61 pp | $9.2M | capital that could be lost first |
Tier 1 leverage ratio 8.30% +3.30 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 | $40.9M | 40,921 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $493.3M | 493,287 | RCOAA224 |
| Recomputed ratio | 8.30% | numerator / denominator | |
| Filed ratio | 8.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.30 pp | $16.3M | 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 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | RCOAP742 |
| Retained earnings | 20,921 | 19,759 | 18,231 | 16,732 | 15,505 | 14,234 | RCOAKW00 |
| Accumulated other comprehensive income | (3,268) | (3,035) | (2,348) | (2,845) | (3,799) | (4,670) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,653 | 36,724 | 35,883 | 33,887 | 31,706 | 29,564 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,268 | 3,035 | 2,348 | 2,845 | 3,799 | 4,670 | P859 - P840 |
| Common equity Tier 1 capital | 40,921 | 39,759 | 38,231 | 36,732 | 35,505 | 34,234 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,921 | 39,759 | 38,231 | 36,732 | 35,505 | 34,234 | RCOA8274 |
| Tier 2 capital | 3,462 | 3,236 | 3,076 | 2,880 | 2,800 | 2,690 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,462 | 3,236 | 3,076 | 2,880 | 2,800 | 2,690 | RCOA5310 |
| Total capital | 44,383 | 42,995 | 41,307 | 39,612 | 38,305 | 36,924 | RCOA3792 |
| Total risk-weighted assets | 351,935 | 339,830 | 328,586 | 320,115 | 322,836 | 305,762 | RCOAA223 |
| Average total assets for the leverage ratio | 493,287 | 451,729 | 434,337 | 432,970 | 429,007 | 422,810 | 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 | $73.4M | $784K | 1.07% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $194.1M | $41.9M | 21.59% | 11.91% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $106.3M | $103.5M | 97.43% | 29.42% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $89.4M | $47.1M | 52.72% | 13.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $63K | $94K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $140.4M | $133.0M | 94.74% | 37.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.2M | $14.2M | 100.00% | 4.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.2M | $6.2M | 100.00% | 1.76% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.1M | NA | 1.44% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $346.9M | does not tie to item 31 ($351.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $351.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $351.9M | 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 | 11.63% | 11.63% | 12.61% | 8.30% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.70% | 11.70% | 12.65% | 8.80% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.63% | 11.63% | 12.57% | 8.80% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.47% | 11.47% | 12.37% | 8.48% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.00% | 11.00% | 11.87% | 8.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.20% | 11.20% | 12.08% | 8.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.02% | 12.02% | 12.95% | 8.40% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.79% | 11.79% | 12.75% | 8.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.23% | 12.23% | 13.16% | 8.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.56% | 12.56% | 13.56% | 8.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.00% | 12.00% | 13.01% | 8.50% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.80% | 11.80% | 12.78% | 8.61% | 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 Casey County Bank, Inc. (this bank) | Risk-based | 11.63% | 11.63% | 12.61% | 8.30% | |
| Eagle Rock Bank | $508.2M | Risk-based | 11.55% | 11.55% | 12.07% | 13.80% |
| Hancock County Savings Bank, F.S.B. | $508.0M | Risk-based | 35.62% | 35.62% | 36.88% | 18.37% |
| Grand River Bank | $507.3M | Risk-based | 12.89% | 12.89% | 14.13% | 10.19% |
| First State Bank and Trust | $509.6M | Risk-based | 22.37% | 22.37% | 23.51% | 9.25% |
| Citizens State Bank | $507.0M | CBLR | NA | NA | NA | 10.35% |
| Stafford Savings Bank | $507.0M | Risk-based | 32.01% | 32.01% | 32.18% | 50.61% |
| The Bank of Advance | $509.9M | CBLR | NA | NA | NA | 13.01% |
| Mega Bank | $506.7M | Risk-based | 16.35% | 16.35% | 17.60% | 14.43% |
| The Peoples State Bank | $506.6M | CBLR | NA | NA | NA | 10.47% |
| Texas Republic Bank, N.A. | $510.6M | CBLR | NA | NA | NA | 13.35% |
| Peer 25th percentile | 13.76% | 13.76% | 15.00% | 10.38% | ||
| Peer median | 19.36% | 19.36% | 20.56% | 13.18% | ||
| Peer 75th percentile | 29.60% | 29.60% | 30.01% | 14.28% | ||
| This bank's percentile | 17 | 17 | 17 | 0 |
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/646145/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.