Catalyst Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 36.62% (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: 36.62% (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 43.37% +36.87 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 | $76.7M | 76,716 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $176.9M | 176,892 | RCOAA223 |
| Recomputed ratio | 43.37% | numerator / denominator | |
| Filed ratio | 43.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +36.87 pp | $65.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 43.37% +35.37 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 | $76.7M | 76,716 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $176.9M | 176,892 | RCOAA223 |
| Recomputed ratio | 43.37% | numerator / denominator | |
| Filed ratio | 43.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +35.37 pp | $62.6M | capital that could be lost first |
Total risk-based capital ratio 44.62% +34.62 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 | $78.9M | 78,929 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $176.9M | 176,892 | RCOAA223 |
| Recomputed ratio | 44.62% | numerator / denominator | |
| Filed ratio | 44.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +34.62 pp | $61.2M | capital that could be lost first |
Tier 1 leverage ratio 26.55% +21.55 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 | $76.7M | 76,716 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $289.0M | 288,968 | RCOAA224 |
| Recomputed ratio | 26.55% | numerator / denominator | |
| Filed ratio | 26.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +21.55 pp | $62.3M | 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 | 27,607 | 27,419 | 27,238 | 27,062 | 26,895 | 26,758 | RCOAP742 |
| Retained earnings | 49,109 | 48,456 | 47,795 | 47,303 | 46,787 | 51,206 | RCOAKW00 |
| Accumulated other comprehensive income | (2,140) | (2,073) | (2,007) | (2,218) | (2,395) | (2,593) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 74,576 | 73,802 | 73,026 | 72,147 | 71,287 | 75,371 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,140 | 2,073 | 2,007 | 2,218 | 2,395 | 2,593 | P859 - P840 |
| Common equity Tier 1 capital | 76,716 | 75,875 | 75,033 | 74,365 | 73,682 | 77,964 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 76,716 | 75,875 | 75,033 | 74,365 | 73,682 | 77,964 | RCOA8274 |
| Tier 2 capital | 2,213 | 2,145 | 2,213 | 2,120 | 2,112 | 2,082 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,213 | 2,145 | 2,213 | 2,120 | 2,112 | 2,082 | RCOA5310 |
| Total capital | 78,929 | 78,020 | 77,246 | 76,485 | 75,794 | 80,046 | RCOA3792 |
| Total risk-weighted assets | 176,892 | 171,299 | 176,740 | 169,204 | 168,516 | 166,058 | RCOAA223 |
| Average total assets for the leverage ratio | 288,968 | 289,413 | 274,200 | 269,629 | 267,386 | 264,748 | 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 | $37.0M | $582K | 1.57% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $67.1M | $17.3M | 25.86% | 9.80% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $77.0M | $41.6M | 53.97% | 23.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $91K | $136K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $85.7M | $84.5M | 98.66% | 47.74% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.4M | $18.7M | 91.74% | 10.57% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.7M | $9.7M | 100.00% | 5.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.4M | NA | 2.51% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $172.6M | ties to item 31 ($172.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $177.0M | RCONB704 |
| Less: excess allowance for credit losses | $153K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $176.9M | 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 | 43.37% | 43.37% | 44.62% | 26.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 44.29% | 44.29% | 45.55% | 26.22% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 42.45% | 42.45% | 43.71% | 27.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 43.95% | 43.95% | 45.20% | 27.58% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 43.72% | 43.72% | 44.98% | 27.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 46.95% | 46.95% | 48.20% | 29.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 45.81% | 45.81% | 47.06% | 28.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 45.71% | 45.71% | 46.97% | 27.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 49.09% | 49.09% | 50.34% | 26.88% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 52.09% | 52.09% | 53.34% | 26.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 52.34% | 52.34% | 53.59% | 31.67% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 54.97% | 54.97% | 56.23% | 31.08% | 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 |
|---|---|---|---|---|---|---|
| Catalyst Bank (this bank) | Risk-based | 43.37% | 43.37% | 44.62% | 26.55% | |
| Fairfax State Savings Bank | $287.0M | CBLR | NA | NA | NA | 9.46% |
| Nekoosa Port Edwards State Bank | $286.5M | Risk-based | 28.39% | 28.39% | 29.66% | 15.00% |
| Manhattan Bank | $287.1M | Risk-based | 17.25% | 17.25% | 18.51% | 9.90% |
| Peoples State Bank | $286.5M | Risk-based | 12.97% | 12.97% | 13.77% | 8.32% |
| United Citizens Bank of Southern Kentucky, Inc. | $286.2M | Risk-based | 15.93% | 15.93% | 17.19% | 12.07% |
| First Whitney Bank and Trust | $287.5M | Risk-based | 14.41% | 14.41% | 14.60% | 11.53% |
| First Federal Bank of Wisconsin | $285.9M | Risk-based | 25.34% | 25.34% | 26.59% | 22.54% |
| The Home Trust & Savings Bank | $287.7M | Risk-based | 15.11% | 15.11% | 16.33% | 10.83% |
| The Fort Jennings State Bank | $285.8M | CBLR | NA | NA | NA | 12.71% |
| Bank of Rantoul | $285.8M | CBLR | NA | NA | NA | 10.75% |
| Peer 25th percentile | 14.76% | 14.76% | 15.46% | 10.11% | ||
| Peer median | 15.93% | 15.93% | 17.19% | 11.18% | ||
| Peer 75th percentile | 21.30% | 21.30% | 22.55% | 12.55% | ||
| 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/420578/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.