Coffee County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.04% (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: 5.04% (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 11.78% +5.28 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 | $41.6M | 41,566 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $352.8M | 352,754 | RCOAA223 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.28 pp | $18.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.78% +3.78 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 | $41.6M | 41,566 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $352.8M | 352,754 | RCOAA223 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.78 pp | $13.3M | capital that could be lost first |
Total risk-based capital ratio 13.04% +3.04 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 | $46.0M | 45,990 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $352.8M | 352,754 | RCOAA223 |
| Recomputed ratio | 13.04% | numerator / denominator | |
| Filed ratio | 13.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.04 pp | $10.7M | capital that could be lost first |
Tier 1 leverage ratio 9.65% +4.65 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 | $41.6M | 41,566 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $430.8M | 430,778 | RCOAA224 |
| Recomputed ratio | 9.65% | numerator / denominator | |
| Filed ratio | 9.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.65 pp | $20.0M | 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 | 761 | 761 | 761 | 761 | 761 | 761 | RCOAP742 |
| Retained earnings | 40,805 | 39,508 | 38,529 | 37,175 | 35,671 | 34,500 | RCOAKW00 |
| Accumulated other comprehensive income | (1,914) | (1,914) | (1,832) | (1,928) | (2,172) | (2,219) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,652 | 38,355 | 37,458 | 36,008 | 34,260 | 33,042 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,914 | 1,914 | 1,832 | 1,928 | 2,172 | 2,219 | P859 - P840 |
| Common equity Tier 1 capital | 41,566 | 40,269 | 39,290 | 37,936 | 36,432 | 35,261 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,566 | 40,269 | 39,290 | 37,936 | 36,432 | 35,261 | RCOA8274 |
| Tier 2 capital | 4,424 | 4,222 | 4,163 | 4,013 | 3,894 | 3,895 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,424 | 4,222 | 4,163 | 4,013 | 3,894 | 3,895 | RCOA5310 |
| Total capital | 45,990 | 44,491 | 43,453 | 41,949 | 40,326 | 39,156 | RCOA3792 |
| Total risk-weighted assets | 352,754 | 336,649 | 332,758 | 320,747 | 311,858 | 311,469 | RCOAA223 |
| Average total assets for the leverage ratio | 430,778 | 426,245 | 419,891 | 410,724 | 393,274 | 375,247 | 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 | $37.9M | $587K | 1.55% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $18.6M | $5.0M | 27.00% | 1.42% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $116.6M | $58.3M | 50.00% | 16.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $676K | $1.0M | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $250.3M | $250.3M | 100.00% | 70.73% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.4M | $9.6M | 92.25% | 2.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.1M | $29.1M | 100.00% | 8.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $353.9M | ties to item 31 ($353.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $353.9M | RCONB704 |
| Less: excess allowance for credit losses | $1.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $352.8M | 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 | 11.78% | 11.78% | 13.04% | 9.65% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.96% | 11.96% | 13.22% | 9.45% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.81% | 11.81% | 13.06% | 9.36% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.83% | 11.83% | 13.08% | 9.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.68% | 11.68% | 12.93% | 9.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.32% | 11.32% | 12.57% | 9.40% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.30% | 11.30% | 12.55% | 9.33% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.80% | 10.80% | 12.05% | 9.27% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.82% | 10.82% | 12.07% | 9.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.84% | 10.84% | 12.09% | 9.28% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.11% | 11.11% | 12.36% | 9.64% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.99% | 10.99% | 12.24% | 9.71% | 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 |
|---|---|---|---|---|---|---|
| Coffee County Bank (this bank) | Risk-based | 11.78% | 11.78% | 13.04% | 9.65% | |
| The Union State Bank of Everest | $427.3M | Risk-based | 13.37% | 13.37% | 14.62% | 9.99% |
| North Valley Bank | $426.9M | CBLR | NA | NA | NA | 10.05% |
| Waukon State Bank | $426.9M | CBLR | NA | NA | NA | 10.44% |
| The Lamesa National Bank | $426.8M | Risk-based | 41.91% | 41.91% | 43.16% | 11.95% |
| Bank of Mauston | $426.7M | CBLR | NA | NA | NA | 14.75% |
| Exchange Bank and Trust Company | $428.7M | Risk-based | 14.69% | 14.69% | 16.04% | 10.75% |
| Maquoketa State Bank | $429.0M | CBLR | NA | NA | NA | 16.45% |
| Peoples State Bank of Plainview | $429.1M | Risk-based | 12.96% | 12.96% | 14.18% | 8.87% |
| Winnsboro State Bank & Trust Company | $425.7M | CBLR | NA | NA | NA | 10.85% |
| Texas State Bank | $425.5M | CBLR | NA | NA | NA | 13.58% |
| Peer 25th percentile | 13.27% | 13.27% | 14.51% | 10.15% | ||
| Peer median | 14.03% | 14.03% | 15.33% | 10.80% | ||
| Peer 75th percentile | 21.49% | 21.49% | 22.82% | 13.17% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/211338/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.