Community Bank & Trust Company: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
The largest change between Q1 2026 and Q2 2026 was in Accumulated other comprehensive income, which fell 4.2% to -$9.6M. Within Iowa, Community Bank & Trust Company is 79th of 114 on CET1 ratio, 12.45% as of Q2 2026, below the middle of the field. Community Bank & Trust Company reported 12.45% on CET1 ratio for Q2 2026, 2.62 points below the 15.07% median for banks in the $100M-1B asset tier.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 12.45% |
| Tier 1 risk-based capital ratio | 12.45% |
| Total risk-based capital ratio | 13.70% |
| Tier 1 leverage ratio | 8.28% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $26.6M |
| Tier 1 capital | $26.6M |
| Total risk-based capital | $29.3M |
| Total equity capital | $21.9M |
| Risk-weighted assets | $213.7M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 7.23% |
| Tangible equity to tangible assets | 5.68% |
| Equity capital to average assets | 6.73% |
| Internal capital growth rate | 6.55% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $1.8M |
| Common stock surplus | $14.0M |
| Retained earnings | $15.8M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$9.6M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 13.11% | 13.11% | 14.36% | 8.99% | $183.0M |
| Q4 2023 | 12.66% | 12.66% | 13.91% | 8.99% | $185.1M |
| Q1 2024 | 12.77% | 12.77% | 14.03% | 8.92% | $184.9M |
| Q2 2024 | 13.29% | 13.29% | 14.54% | 8.89% | $180.7M |
| Q3 2024 | 13.26% | 13.26% | 14.51% | 9.13% | $185.4M |
| Q4 2024 | 12.68% | 12.68% | 13.93% | 8.26% | $189.0M |
| Q1 2025 | 12.59% | 12.59% | 13.84% | 8.55% | $194.8M |
| Q2 2025 | 12.70% | 12.70% | 13.95% | 8.26% | $194.2M |
| Q3 2025 | 12.78% | 12.78% | 14.03% | 8.56% | $197.7M |
| Q4 2025 | 11.82% | 11.82% | 13.06% | 8.23% | $215.7M |
| Q1 2026 | 12.09% | 12.09% | 13.34% | 8.35% | $217.0M |
| Q2 2026 | 12.45% | 12.45% | 13.70% | 8.28% | $213.7M |
Community Bank & Trust Company regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Community Bank & Trust Company, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Community Bank & Trust Company profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 23189) · FFIEC NIC profile (RSSD 1015841)