Community Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.80% (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: 6.80% (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 13.66% +7.16 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 | $62.7M | 62,674 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $458.7M | 458,684 | RCOAA223 |
| Recomputed ratio | 13.66% | numerator / denominator | |
| Filed ratio | 13.66% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.16 pp | $32.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.66% +5.66 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 | $62.7M | 62,674 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $458.7M | 458,684 | RCOAA223 |
| Recomputed ratio | 13.66% | numerator / denominator | |
| Filed ratio | 13.66% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.66 pp | $26.0M | capital that could be lost first |
Total risk-based capital ratio 14.80% +4.80 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 | $67.9M | 67,891 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $458.7M | 458,684 | RCOAA223 |
| Recomputed ratio | 14.80% | numerator / denominator | |
| Filed ratio | 14.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.80 pp | $22.0M | capital that could be lost first |
Tier 1 leverage ratio 10.05% +5.05 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 | $62.7M | 62,674 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $623.5M | 623,525 | RCOAA224 |
| Recomputed ratio | 10.05% | numerator / denominator | |
| Filed ratio | 10.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.05 pp | $31.5M | 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 | 31,175 | 31,175 | 31,175 | 31,175 | 31,175 | 31,175 | RCOAP742 |
| Retained earnings | 35,669 | 35,094 | 33,542 | 33,778 | 33,203 | 32,569 | RCOAKW00 |
| Accumulated other comprehensive income | (11,752) | (13,160) | (11,288) | (12,455) | (15,860) | (16,304) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 55,092 | 53,109 | 53,429 | 52,498 | 48,518 | 47,440 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,582 | 8,990 | 7,118 | 8,274 | 11,659 | 12,082 | P859 - P840 |
| Common equity Tier 1 capital | 62,674 | 62,099 | 60,547 | 60,772 | 60,177 | 59,522 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 62,674 | 62,099 | 60,547 | 60,772 | 60,177 | 59,522 | RCOA8274 |
| Tier 2 capital | 5,217 | 5,534 | 5,065 | 4,899 | 4,811 | 4,723 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,217 | 5,534 | 5,065 | 4,899 | 4,811 | 4,723 | RCOA5310 |
| Total capital | 67,891 | 67,633 | 65,612 | 65,671 | 64,988 | 64,245 | RCOA3792 |
| Total risk-weighted assets | 458,684 | 464,977 | 472,762 | 474,200 | 480,837 | 489,380 | RCOAA223 |
| Average total assets for the leverage ratio | 623,525 | 625,875 | 616,805 | 615,723 | 613,428 | 623,393 | 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 | $15.8M | $773K | 4.88% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $158.2M | $42.3M | 26.76% | 9.23% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.5M | $9.1M | 95.97% | 1.99% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $85.3M | $49.6M | 58.10% | 10.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.5M | $3.8M | 150.00% | 0.83% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $337.3M | $322.1M | 95.50% | 70.22% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.2M | $26.0M | 95.57% | 5.67% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.0M | $5.0M | 100.00% | 1.09% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $458.7M | ties to item 31 ($458.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $458.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $458.7M | 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 | 13.66% | 13.66% | 14.80% | 10.05% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.36% | 13.36% | 14.55% | 9.92% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.81% | 12.81% | 13.88% | 9.82% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.82% | 12.82% | 13.85% | 9.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.52% | 12.52% | 13.52% | 9.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.16% | 12.16% | 13.13% | 9.55% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.01% | 12.01% | 12.97% | 9.64% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.59% | 12.59% | 13.59% | 9.83% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.62% | 12.62% | 13.64% | 9.67% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.46% | 12.46% | 13.45% | 9.61% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.40% | 12.40% | 13.39% | 9.67% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.87% | 12.87% | 13.89% | 9.76% | 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 |
|---|---|---|---|---|---|---|
| Community Savings Bank (this bank) | Risk-based | 13.66% | 13.66% | 14.80% | 10.05% | |
| Madison County Bank | $613.2M | Risk-based | 18.29% | 18.29% | 19.54% | 15.11% |
| Belmont Savings Bank | $612.9M | CBLR | NA | NA | NA | 13.63% |
| Crown Bank | $614.3M | CBLR | NA | NA | NA | 26.11% |
| Avb Bank | $612.3M | Risk-based | 11.80% | 11.80% | 13.05% | 9.46% |
| Andrew Johnson Bank | $611.9M | Risk-based | 16.10% | 16.10% | 17.36% | 11.24% |
| Heritage Bank | $611.6M | CBLR | NA | NA | NA | 23.01% |
| All America Bank | $611.5M | Risk-based | 14.11% | 14.11% | 15.35% | 10.47% |
| Commercial Capital Bank | $611.4M | CBLR | NA | NA | NA | 11.45% |
| Mercer County State Bank | $611.3M | CBLR | NA | NA | NA | 10.27% |
| Peer 25th percentile | 13.53% | 13.53% | 14.77% | 10.47% | ||
| Peer median | 15.11% | 15.11% | 16.35% | 11.45% | ||
| Peer 75th percentile | 16.65% | 16.65% | 17.90% | 15.11% | ||
| This bank's percentile | 25 | 25 | 25 | 11 |
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/646743/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.