The Community 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 10.55% +1.55 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 | $22.1M | 22,060 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $209.0M | 209,031 | RCOAA224 |
| Recomputed ratio | 10.55% | numerator / denominator | |
| Filed ratio | 10.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.55 pp | $3.2M | 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 | 8,822 | 8,822 | 8,822 | 8,822 | 8,822 | 8,822 | RCOAP742 |
| Retained earnings | 13,238 | 12,635 | 12,475 | 11,852 | 11,245 | 10,592 | RCOAKW00 |
| Accumulated other comprehensive income | (3,724) | (3,811) | (3,433) | (3,765) | (4,324) | (4,563) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,336 | 17,646 | 17,864 | 16,909 | 15,743 | 14,851 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,724 | 3,811 | 3,433 | 3,765 | 4,324 | 4,563 | P859 - P840 |
| Common equity Tier 1 capital | 22,060 | 21,457 | 21,297 | 20,674 | 20,067 | 19,414 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,060 | 21,457 | 21,297 | 20,674 | 20,067 | 19,414 | RCOA8274 |
| Tier 2 capital | NA | 856 | 1,049 | 1,001 | 980 | 960 | |
| Allowance includable in Tier 2 capital | NA | 856 | 1,049 | 1,001 | 980 | 960 | |
| Total capital | NA | 22,313 | 22,346 | 21,675 | 21,047 | 20,374 | |
| Total risk-weighted assets | NA | 120,614 | 119,739 | 123,926 | 118,118 | 115,665 | |
| Average total assets for the leverage ratio | 209,031 | 200,973 | 198,010 | 189,881 | 183,160 | 181,587 | 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 | 10.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.79% | 17.79% | 18.50% | 10.68% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.79% | 17.79% | 18.66% | 10.76% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.68% | 16.68% | 17.49% | 10.89% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.99% | 16.99% | 17.82% | 10.96% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.78% | 16.78% | 17.61% | 10.69% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.69% | 16.69% | 17.52% | 10.84% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.80% | 16.80% | 17.66% | 10.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.88% | 15.88% | 16.73% | 9.91% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.70% | 15.70% | 16.54% | 9.62% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.07% | 16.07% | 16.92% | 10.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.43% | 15.43% | 16.29% | 10.03% | 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 Community Bank (this bank) | CBLR | NA | NA | NA | 10.55% | |
| Calhoun County Bank, Inc. | $211.7M | CBLR | NA | NA | NA | 10.48% |
| Madison County Community Bank | $211.7M | Risk-based | 13.91% | 13.91% | 15.16% | 8.42% |
| Vidalia Federal Savings Bank | $212.0M | CBLR | NA | NA | NA | 12.05% |
| 1st Advantage Bank | $212.0M | CBLR | NA | NA | NA | 9.88% |
| The Cornerstone Bank | $211.4M | CBLR | NA | NA | NA | 12.18% |
| Kendall Bank | $211.1M | CBLR | NA | NA | NA | 9.65% |
| Union State Bank | $212.5M | Risk-based | 13.61% | 13.61% | 14.29% | 9.61% |
| F & M Community Bank, N.A. | $211.1M | CBLR | NA | NA | NA | 9.93% |
| The Lyon County State Bank | $212.5M | Risk-based | 19.05% | 19.05% | 20.31% | 9.61% |
| Exchange Bank and Trust Company | $212.5M | CBLR | NA | NA | NA | 11.42% |
| Peer 25th percentile | 13.76% | 13.76% | 14.72% | 9.62% | ||
| Peer median | 13.91% | 13.91% | 15.16% | 9.90% | ||
| Peer 75th percentile | 16.48% | 16.48% | 17.74% | 11.19% | ||
| This bank's percentile | NA | NA | NA | 70 |
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/3479018/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.