Commercial Banking Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.68% (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: 7.68% (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 14.43% +7.93 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 | $41.3M | 41,293 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $286.1M | 286,139 | RCOAA223 |
| Recomputed ratio | 14.43% | numerator / denominator | |
| Filed ratio | 14.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.93 pp | $22.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.43% +6.43 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 | $41.3M | 41,293 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $286.1M | 286,139 | RCOAA223 |
| Recomputed ratio | 14.43% | numerator / denominator | |
| Filed ratio | 14.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.43 pp | $18.4M | capital that could be lost first |
Total risk-based capital ratio 15.68% +5.68 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 | $44.9M | 44,873 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $286.1M | 286,139 | RCOAA223 |
| Recomputed ratio | 15.68% | numerator / denominator | |
| Filed ratio | 15.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.68 pp | $16.3M | capital that could be lost first |
Tier 1 leverage ratio 10.32% +5.32 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 | $41.3M | 41,293 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $400.1M | 400,123 | RCOAA224 |
| Recomputed ratio | 10.32% | numerator / denominator | |
| Filed ratio | 10.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.32 pp | $21.3M | 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 | 17,856 | 17,856 | 17,856 | 17,856 | 17,856 | 17,856 | RCOAP742 |
| Retained earnings | 23,437 | 21,558 | 21,584 | 19,975 | 21,695 | 20,091 | RCOAKW00 |
| Accumulated other comprehensive income | (2,647) | (2,705) | (2,562) | (2,869) | (3,315) | (3,487) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 38,646 | 36,709 | 36,878 | 34,962 | 36,236 | 34,460 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,647 | 2,705 | 2,562 | 2,869 | 3,315 | 3,487 | P859 - P840 |
| Common equity Tier 1 capital | 41,293 | 39,414 | 39,440 | 37,831 | 39,551 | 37,947 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,293 | 39,414 | 39,440 | 37,831 | 39,551 | 37,947 | RCOA8274 |
| Tier 2 capital | 3,580 | 3,459 | 3,335 | 3,223 | 3,041 | 2,885 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,580 | 3,459 | 3,335 | 3,223 | 3,041 | 2,885 | RCOA5310 |
| Total capital | 44,873 | 42,873 | 42,775 | 41,054 | 42,592 | 40,832 | RCOA3792 |
| Total risk-weighted assets | 286,139 | 276,366 | 266,377 | 257,354 | 242,705 | 230,165 | RCOAA223 |
| Average total assets for the leverage ratio | 400,123 | 386,807 | 377,491 | 365,861 | 360,427 | 352,642 | 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 | $49.3M | $993K | 2.02% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $40.8M | $7.0M | 17.04% | 2.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $110.5M | $55.8M | 50.52% | 19.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $122K | $183K | 150.00% | 0.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $194.5M | $191.7M | 98.56% | 66.93% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.8M | $21.2M | 97.27% | 7.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.6M | $9.6M | 100.00% | 3.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $286.5M | ties to item 31 ($286.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $286.5M | RCONB704 |
| Less: excess allowance for credit losses | $314K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $286.1M | 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 | 14.43% | 14.43% | 15.68% | 10.32% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.26% | 14.26% | 15.51% | 10.19% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.81% | 14.81% | 16.06% | 10.45% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.70% | 14.70% | 15.95% | 10.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.30% | 16.30% | 17.55% | 10.97% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.49% | 16.49% | 17.74% | 10.76% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.53% | 16.53% | 17.78% | 9.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.26% | 17.26% | 18.51% | 10.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.14% | 18.14% | 19.40% | 11.03% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.72% | 17.72% | 18.98% | 10.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.97% | 17.97% | 19.22% | 10.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.69% | 18.69% | 19.95% | 11.00% | 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 |
|---|---|---|---|---|---|---|
| Commercial Banking Company (this bank) | Risk-based | 14.43% | 14.43% | 15.68% | 10.32% | |
| Waterfall Bank | $409.9M | Risk-based | 13.45% | 13.45% | 14.27% | 12.64% |
| First State Bank Southwest | $409.9M | Risk-based | 16.28% | 16.28% | 17.53% | 9.69% |
| Pike National Bank | $408.8M | CBLR | NA | NA | NA | 11.73% |
| Community Savings Bank | $410.2M | CBLR | NA | NA | NA | 13.50% |
| Central Bank of Kansas City | $410.2M | CBLR | NA | NA | NA | 11.95% |
| Exchange Bank | $410.3M | CBLR | NA | NA | NA | 11.93% |
| Bank of Lexington, Inc. | $410.8M | Risk-based | 16.25% | 16.25% | 16.88% | 11.50% |
| Winter Hill Bank, FSB | $407.9M | Risk-based | 16.87% | 16.87% | 17.63% | 10.04% |
| Southern Bank | $407.9M | CBLR | NA | NA | NA | 8.18% |
| First National Bank of Elmer | $407.8M | Risk-based | 13.55% | 13.55% | 14.80% | 10.00% |
| Peer 25th percentile | 13.55% | 13.55% | 14.80% | 10.01% | ||
| Peer median | 16.25% | 16.25% | 16.88% | 11.61% | ||
| Peer 75th percentile | 16.28% | 16.28% | 17.53% | 11.94% | ||
| This bank's percentile | 40 | 40 | 40 | 40 |
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/381932/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.