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 10.60% +1.60 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 | $32.3M | 32,310 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $304.7M | 304,712 | RCOAA224 |
| Recomputed ratio | 10.60% | numerator / denominator | |
| Filed ratio | 10.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.60 pp | $4.9M | 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 | 10,335 | 10,335 | 10,335 | 10,335 | 10,335 | 10,335 | RCOAP742 |
| Retained earnings | 21,975 | 21,289 | 20,669 | 20,010 | 19,472 | 19,001 | RCOAKW00 |
| Accumulated other comprehensive income | (13,562) | (13,641) | (13,578) | (13,833) | (16,011) | (15,317) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,748 | 17,983 | 17,426 | 16,512 | 13,796 | 14,019 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,562 | 13,641 | 13,578 | 13,833 | 16,011 | 15,317 | P859 - P840 |
| Common equity Tier 1 capital | 32,310 | 31,624 | 31,004 | 30,345 | 29,807 | 29,336 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,310 | 31,624 | 31,004 | 30,345 | 29,807 | 29,336 | 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 | 304,712 | 298,361 | 290,123 | 283,636 | 279,489 | 276,962 | 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 | 10.60% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.69% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.70% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.66% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.28% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.06% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.86% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.16% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.54% | 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 | 10.60% | |
| Arrowhead Bank | $295.3M | Risk-based | 22.31% | 22.31% | 23.49% | 11.89% |
| The Kaw Valley State Bank and Trust Company, of Wamego, Kansas | $295.8M | CBLR | NA | NA | NA | 11.73% |
| Coleman County State Bank | $295.1M | Risk-based | 12.90% | 12.90% | 13.89% | 8.56% |
| State Bank | $295.8M | Risk-based | 10.54% | 10.54% | 11.41% | 9.23% |
| United Bank | $296.0M | Risk-based | 13.43% | 13.43% | 14.69% | 10.66% |
| St. Landry Bank and Trust Company | $294.9M | Risk-based | 26.65% | 26.65% | 27.91% | 11.20% |
| The Upstate National Bank | $294.8M | Risk-based | 15.33% | 15.34% | 16.53% | 10.19% |
| RNB State Bank | $296.2M | Risk-based | 14.63% | 14.63% | 15.88% | 8.63% |
| Bank of Forest | $296.3M | CBLR | NA | NA | NA | 10.91% |
| Peer 25th percentile | 13.17% | 13.17% | 14.29% | 9.23% | ||
| Peer median | 14.63% | 14.63% | 15.88% | 10.66% | ||
| Peer 75th percentile | 18.82% | 18.83% | 20.01% | 11.20% | ||
| This bank's percentile | NA | NA | NA | 44 |
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/700430/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.