The Cincinnatus Savings and Loan Company: 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 15.26% +6.26 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 | $29.4M | 29,432 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $192.9M | 192,904 | RCOAA224 |
| Recomputed ratio | 15.26% | numerator / denominator | |
| Filed ratio | 15.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.26 pp | $12.1M | 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 | 1 | 1 | 1 | 1 | 1 | 1 | RCOAP742 |
| Retained earnings | 29,655 | 29,211 | 28,775 | 28,336 | 27,846 | 27,341 | RCOAKW00 |
| Accumulated other comprehensive income | (992) | (1,079) | (651) | (853) | (973) | (1,123) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,664 | 28,133 | 28,125 | 27,484 | 26,874 | 26,219 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 768 | 862 | 438 | 651 | 733 | 893 | P859 - P840 |
| Common equity Tier 1 capital | 29,432 | 28,995 | 28,563 | 28,135 | 27,607 | 27,112 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,432 | 28,995 | 28,563 | 28,135 | 27,607 | 27,112 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 192,904 | 190,578 | 184,712 | 178,752 | 174,173 | 169,752 | 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 | 15.26% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.21% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 15.46% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 15.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 15.85% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 15.97% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 15.99% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 17.03% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 18.97% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 18.91% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 19.00% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 19.20% | 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 Cincinnatus Savings and Loan Company (this bank) | CBLR | NA | NA | NA | 15.26% | |
| Community Neighbor Bank | $193.2M | CBLR | NA | NA | NA | 11.13% |
| Farmers and Miners Bank | $193.2M | CBLR | NA | NA | NA | 13.28% |
| Western Nebraska Bank | $193.3M | CBLR | NA | NA | NA | 10.07% |
| Northern Interstate Bank, N.A. | $193.5M | CBLR | NA | NA | NA | 9.36% |
| Wrentham Co-Operative Bank | $192.6M | Risk-based | 20.38% | 20.38% | 20.92% | 8.34% |
| Walden Mutual Bank | $192.6M | CBLR | NA | NA | NA | 9.33% |
| First Federal Savings Bank of Champaign-Urbana | $192.5M | CBLR | NA | NA | NA | 12.71% |
| Security Savings Bank | $193.7M | Risk-based | 15.15% | 15.15% | 16.40% | 13.17% |
| Peoples Bank | $193.7M | CBLR | NA | NA | NA | 9.24% |
| Peer 25th percentile | 16.46% | 16.46% | 17.53% | 9.33% | ||
| Peer median | 17.76% | 17.76% | 18.66% | 10.07% | ||
| Peer 75th percentile | 19.07% | 19.07% | 19.79% | 12.71% | ||
| This bank's percentile | NA | NA | NA | 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/815772/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.