Clay 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 14.80% +5.80 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 | $20.2M | 20,183 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $136.4M | 136,360 | RCOAA224 |
| Recomputed ratio | 14.80% | numerator / denominator | |
| Filed ratio | 14.80% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.80 pp | $7.9M | 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 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | RCOAP742 |
| Retained earnings | 18,683 | 18,335 | 17,984 | 18,045 | 18,076 | 17,804 | RCOAKW00 |
| Accumulated other comprehensive income | (1,190) | (1,314) | (968) | (968) | (1,441) | (1,517) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,993 | 18,521 | 18,516 | 18,577 | 18,135 | 17,787 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,190 | 1,314 | 968 | 968 | 1,441 | 1,517 | P859 - P840 |
| Common equity Tier 1 capital | 20,183 | 19,835 | 19,484 | 19,545 | 19,576 | 19,304 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,183 | 19,835 | 19,484 | 19,545 | 19,576 | 19,304 | 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 | 136,360 | 134,563 | 135,499 | 133,807 | 132,167 | 129,126 | 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 | 14.80% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 14.74% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.38% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.61% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.95% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.39% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.77% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 15.12% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 14.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 14.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 15.02% | 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 |
|---|---|---|---|---|---|---|
| Clay County Bank, Inc. (this bank) | CBLR | NA | NA | NA | 14.80% | |
| Merchants & Farmers Bank of Greene County | $135.9M | CBLR | NA | NA | NA | 11.69% |
| Western National Bank | $135.8M | Risk-based | 12.27% | 12.27% | 13.22% | 8.52% |
| The Litchfield National Bank | $135.7M | Risk-based | 16.10% | 16.10% | 17.24% | 8.94% |
| Security State Bank | $136.2M | Risk-based | 29.15% | 29.15% | 30.41% | 21.38% |
| Acb Bank | $135.5M | CBLR | NA | NA | NA | 12.24% |
| The Farmers and Merchants Bank | $136.4M | CBLR | NA | NA | NA | 14.92% |
| Worthington Federal Savings Bank, F.S.B. | $135.4M | Risk-based | 31.06% | 31.06% | 31.89% | 14.83% |
| Union State Bank | $136.5M | Risk-based | 13.06% | 13.06% | 13.67% | 8.12% |
| The Peoples Bank | $135.3M | CBLR | NA | NA | NA | 11.55% |
| Peer 25th percentile | 13.06% | 13.06% | 13.67% | 8.94% | ||
| Peer median | 16.10% | 16.10% | 17.24% | 11.69% | ||
| Peer 75th percentile | 29.15% | 29.15% | 30.41% | 14.83% | ||
| This bank's percentile | NA | NA | NA | 67 |
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/832528/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.