The Commercial Bank: 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 12.65% +3.65 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 | $35.6M | 35,560 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $281.1M | 281,111 | RCOAA224 |
| Recomputed ratio | 12.65% | numerator / denominator | |
| Filed ratio | 12.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.65 pp | $10.3M | 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 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | RCOAP742 |
| Retained earnings | 27,560 | 27,222 | 27,006 | 26,763 | 26,485 | 26,289 | RCOAKW00 |
| Accumulated other comprehensive income | (12,217) | (12,626) | (12,997) | (13,418) | (14,037) | (14,475) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,343 | 22,596 | 22,009 | 21,345 | 20,448 | 19,814 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,217 | 12,625 | 12,997 | 13,418 | 14,037 | 14,475 | P859 - P840 |
| Common equity Tier 1 capital | 35,560 | 35,221 | 35,006 | 34,763 | 34,485 | 34,289 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,560 | 35,221 | 35,006 | 34,763 | 34,485 | 34,289 | RCOA8274 |
| Tier 2 capital | NA | 1,260 | 1,257 | 1,317 | 1,321 | 1,317 | |
| Allowance includable in Tier 2 capital | NA | 1,260 | 1,257 | 1,317 | 1,321 | 1,317 | |
| Total capital | NA | 36,481 | 36,263 | 36,080 | 35,806 | 35,606 | |
| Total risk-weighted assets | NA | 117,869 | 121,483 | 117,739 | 116,581 | 118,121 | |
| Average total assets for the leverage ratio | 281,111 | 275,309 | 259,150 | 261,010 | 259,217 | 257,697 | 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 | 12.65% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 29.88% | 29.88% | 30.95% | 12.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 28.82% | 28.82% | 29.85% | 13.51% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 29.53% | 29.53% | 30.64% | 13.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 29.58% | 29.58% | 30.71% | 13.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 29.03% | 29.03% | 30.14% | 13.31% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 29.20% | 29.20% | 30.23% | 13.43% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 27.01% | 27.01% | 27.96% | 13.65% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 28.83% | 28.83% | 29.87% | 13.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 29.01% | 29.01% | 30.05% | 13.51% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 30.07% | 30.07% | 31.16% | 13.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 32.80% | 32.80% | 33.99% | 13.27% | 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 Commercial Bank (this bank) | CBLR | NA | NA | NA | 12.65% | |
| Community Savings | $284.7M | CBLR | NA | NA | NA | 12.43% |
| Sawyer Savings Bank | $284.7M | Risk-based | 17.29% | 17.29% | 18.54% | 11.02% |
| Victory Bank | $284.8M | CBLR | NA | NA | NA | 12.11% |
| Bank of Edmonson County | $283.4M | Risk-based | 16.81% | 16.81% | 17.96% | 10.57% |
| The Jacksboro National Bank | $283.2M | Risk-based | 20.02% | 20.02% | 21.27% | 11.42% |
| One American Bank | $285.2M | Risk-based | 19.42% | 19.42% | 20.69% | 8.35% |
| Commercial Bank | $282.9M | Risk-based | 10.86% | 10.86% | 11.95% | 7.93% |
| First Federal Bank of Ohio | $282.9M | Risk-based | 32.76% | 32.76% | 33.24% | 13.68% |
| Goodfield State Bank | $285.5M | CBLR | NA | NA | NA | 10.58% |
| Peer 25th percentile | 16.93% | 16.93% | 18.11% | 10.57% | ||
| Peer median | 18.35% | 18.35% | 19.62% | 11.02% | ||
| Peer 75th percentile | 19.87% | 19.87% | 21.13% | 12.11% | ||
| This bank's percentile | NA | NA | NA | 89 |
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/349129/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.