Column N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.37% (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: 17.37% (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 25.03% +18.53 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 | $183.6M | 183,562 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $733.4M | 733,420 | RCOAA223 |
| Recomputed ratio | 25.03% | numerator / denominator | |
| Filed ratio | 25.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.53 pp | $135.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.03% +17.03 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 | $183.6M | 183,562 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $733.4M | 733,420 | RCOAA223 |
| Recomputed ratio | 25.03% | numerator / denominator | |
| Filed ratio | 25.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.03 pp | $124.9M | capital that could be lost first |
Total risk-based capital ratio 25.37% +15.37 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 | $186.0M | 186,041 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $733.4M | 733,420 | RCOAA223 |
| Recomputed ratio | 25.37% | numerator / denominator | |
| Filed ratio | 25.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.37 pp | $112.7M | capital that could be lost first |
Tier 1 leverage ratio 8.43% +3.43 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 | $183.6M | 183,562 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.18B | 2,178,081 | RCOAA224 |
| Recomputed ratio | 8.43% | numerator / denominator | |
| Filed ratio | 8.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.43 pp | $74.7M | 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 | 38,158 | 38,088 | 38,019 | 38,001 | 37,932 | 37,862 | RCOAP742 |
| Retained earnings | 145,901 | 114,745 | 91,567 | 75,173 | 57,316 | 34,049 | RCOAKW00 |
| Accumulated other comprehensive income | (9,238) | (7,493) | (5,290) | (4,394) | (9,572) | (9,848) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 174,821 | 145,340 | 124,296 | 108,780 | 85,676 | 62,063 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,741 | 6,997 | 4,793 | 3,611 | 8,788 | 9,064 | P859 - P840 |
| Common equity Tier 1 capital | 183,562 | 152,337 | 129,089 | 112,391 | 94,464 | 71,127 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 183,562 | 152,337 | 129,089 | 112,391 | 94,464 | 71,127 | RCOA8274 |
| Tier 2 capital | 2,479 | 2,154 | 2,154 | 2,318 | 2,318 | 2,593 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,479 | 2,154 | 2,154 | 2,318 | 2,318 | 2,593 | RCOA5310 |
| Total capital | 186,041 | 154,491 | 131,243 | 114,709 | 96,782 | 73,720 | RCOA3792 |
| Total risk-weighted assets | 733,420 | 641,955 | 423,771 | 387,313 | 335,000 | 369,756 | RCOAA223 |
| Average total assets for the leverage ratio | 2,178,081 | 1,897,670 | 1,443,976 | 1,213,203 | 1,032,189 | 735,666 | 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 | $576.4M | $19.9M | 3.45% | 2.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $400.5M | $57.4M | 14.34% | 7.83% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $30.8M | $30.8M | 100.00% | 4.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $212K | $318K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $327.6M | $327.6M | 100.00% | 44.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $228.5M | $220.5M | 96.47% | 30.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $31.2M | $31.2M | 100.00% | 4.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $439K | $88K | 20.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $45.6M | NA | 6.22% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $687.8M | does not tie to item 31 ($688.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $733.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $733.4M | 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 | 25.03% | 25.03% | 25.37% | 8.43% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 23.73% | 23.73% | 24.07% | 8.03% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 30.46% | 30.46% | 30.97% | 8.94% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 29.02% | 29.02% | 29.62% | 9.26% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 28.20% | 28.20% | 28.89% | 9.15% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 19.24% | 19.24% | 19.94% | 9.67% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 19.47% | 19.47% | 20.30% | 8.74% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 19.39% | 19.39% | 20.31% | 8.62% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.81% | 17.81% | 18.78% | 9.35% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.19% | 18.19% | 19.19% | 10.03% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 9.96% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 9.97% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Column N.A. (this bank) | Risk-based | 25.03% | 25.03% | 25.37% | 8.43% | |
| Waterford Bank, N.A. | $1.77B | Risk-based | 11.43% | 11.43% | 12.61% | 10.45% |
| Peoples Bank | $1.76B | Risk-based | 14.55% | 14.55% | 15.42% | 11.50% |
| Androscoggin Savings Bank | $1.76B | Risk-based | 13.15% | 13.15% | 14.19% | 10.76% |
| First National Bank of Central Texas | $1.77B | Risk-based | 14.55% | 14.55% | 15.80% | 10.83% |
| First Farmers and Merchants Bank | $1.76B | Risk-based | 17.56% | 17.56% | 18.33% | 11.19% |
| Hawthorn Bank | $1.76B | Risk-based | 13.23% | 13.23% | 14.49% | 11.26% |
| Chelsea Groton Bank | $1.75B | Risk-based | 21.99% | 21.99% | 22.93% | 16.73% |
| Community State Bank | $1.75B | Risk-based | 11.89% | 11.89% | 12.74% | 11.67% |
| Peer 25th percentile | 12.83% | 12.83% | 13.83% | 10.81% | ||
| Peer median | 13.89% | 13.89% | 14.96% | 11.23% | ||
| Peer 75th percentile | 15.31% | 15.31% | 16.44% | 11.54% | ||
| This bank's percentile | 100 | 100 | 100 | 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/3435948/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.