Community Bank & Trust - West Georgia: Regulatory Capital and Risk-Weighted Assets
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As of 1Q26, from Call Report Schedule RC-R.
Capital conservation buffer: -6.51% (1Q26), 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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 0.00% (RCOAH311).
What each ratio is made of, 1Q26
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 0.19% -6.31 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 | $469K | 469 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $243.5M | 243,485 | RCOAA223 |
| Recomputed ratio | 0.19% | numerator / denominator | |
| Filed ratio | 0.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | -6.31 pp | -$15.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 0.19% -7.81 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 | $469K | 469 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $243.5M | 243,485 | RCOAA223 |
| Recomputed ratio | 0.19% | numerator / denominator | |
| Filed ratio | 0.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | -7.81 pp | -$19.0M | capital that could be lost first |
Total risk-based capital ratio 1.49% -8.51 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 | $3.6M | 3,628 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $243.5M | 243,485 | RCOAA223 |
| Recomputed ratio | 1.49% | numerator / denominator | |
| Filed ratio | 1.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | -8.51 pp | -$20.7M | capital that could be lost first |
Tier 1 leverage ratio 0.16% -4.84 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 | $469K | 469 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $293.7M | 293,749 | RCOAA224 |
| Recomputed ratio | 0.16% | numerator / denominator | |
| Filed ratio | 0.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | -4.84 pp | -$14.2M | 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 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 22,325 | 22,325 | 22,247 | 22,247 | 22,747 | RCOAP742 |
| Retained earnings | (14,537) | (1,455) | (4,776) | (6,583) | (5,945) | RCOAKW00 |
| Accumulated other comprehensive income | (3,963) | (3,833) | (3,860) | (4,210) | (4,138) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,825 | 17,037 | 13,611 | 11,454 | 12,664 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,356) | 1,494 | 751 | 1,448 | 2,888 | P859 - P840 |
| Common equity Tier 1 capital | 469 | 18,531 | 14,362 | 12,902 | 15,552 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 469 | 18,531 | 14,362 | 12,902 | 15,552 | RCOA8274 |
| Tier 2 capital | 3,159 | 2,783 | 2,379 | 2,968 | 2,427 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,159 | 2,783 | 2,379 | 2,968 | 2,427 | RCOA5310 |
| Total capital | 3,628 | 21,314 | 16,741 | 15,870 | 17,979 | RCOA3792 |
| Total risk-weighted assets | 243,485 | 220,231 | 182,550 | 228,659 | 189,158 | RCOAA223 |
| Average total assets for the leverage ratio | 293,749 | 276,704 | 279,448 | 250,777 | 212,105 | RCOAA224 |
Risk-weighted assets by exposure category, 1Q26
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 | $47.5M | $116K | 0.24% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $15.3M | $3.8M | 24.95% | 1.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $12.2M | $7.8M | 63.99% | 3.14% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $33K | $50K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $178.4M | $178.4M | 100.00% | 71.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.4M | $46.7M | 128.38% | 18.81% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $190K | $190K | 100.00% | 0.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $11.3M | NA | 4.55% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $237.1M | ties to item 31 ($237.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $248.4M | RCONB704 |
| Less: excess allowance for credit losses | $4.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $243.5M | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 1Q26 | Risk-based | 0.19% | 0.19% | 1.49% | 0.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 8.41% | 8.41% | 9.68% | 6.70% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 7.87% | 7.87% | 9.17% | 5.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 5.64% | 5.64% | 6.94% | 5.14% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 8.22% | 8.22% | 9.50% | 7.33% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 9.46% | 9.46% | 10.75% | 8.04% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.58% | 10.58% | 11.89% | 8.23% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.85% | 11.85% | 13.15% | 8.80% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.99% | 11.99% | 13.29% | 9.84% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.51% | 10.51% | 11.77% | 7.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.17% | 12.17% | 13.34% | 8.31% | 14.65% | 14.67% | 15.79% | 10.60% |
| 2Q23 | Risk-based | 12.91% | 12.91% | 14.02% | 8.32% | 14.63% | 14.65% | 15.76% | 10.48% |
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, 1Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Community Bank & Trust - West Georgia (this bank) | Risk-based | 0.19% | 0.19% | 1.49% | 0.16% | |
| Charter Bank | $292.3M | Risk-based | 16.98% | 16.98% | 18.24% | 11.15% |
| 22nd State Banking Company | $292.2M | Risk-based | 13.68% | 13.68% | 14.94% | 12.73% |
| Three Rivers Bank of Montana | $293.1M | CBLR | NA | NA | NA | 11.04% |
| Security First Bank of North Dakota | $293.2M | CBLR | NA | NA | NA | 12.99% |
| The First National Bank of Milaca | $293.2M | Risk-based | 17.66% | 17.66% | 18.78% | 10.62% |
| Huron Valley State Bank | $291.9M | Risk-based | 10.78% | 10.78% | 11.94% | 10.20% |
| State Savings Bank | $291.9M | Risk-based | 9.37% | 9.37% | 10.62% | 8.87% |
| Castle Rock Bank | $293.5M | Risk-based | 25.80% | 25.80% | 27.07% | 13.97% |
| Peer 25th percentile | 11.51% | 11.51% | 12.69% | 10.52% | ||
| Peer median | 15.33% | 15.33% | 16.59% | 11.10% | ||
| Peer 75th percentile | 17.49% | 17.49% | 18.65% | 12.80% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/761833/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.