Compass Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.33% (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: 7.33% (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 14.17% +7.67 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 | $3.9M | 3,913 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $27.6M | 27,607 | RCOAA223 |
| Recomputed ratio | 14.17% | numerator / denominator | |
| Filed ratio | 14.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.67 pp | $2.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.17% +6.17 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 | $3.9M | 3,913 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $27.6M | 27,607 | RCOAA223 |
| Recomputed ratio | 14.17% | numerator / denominator | |
| Filed ratio | 14.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.17 pp | $1.7M | capital that could be lost first |
Total risk-based capital ratio 15.33% +5.33 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 | $4.2M | 4,233 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $27.6M | 27,607 | RCOAA223 |
| Recomputed ratio | 15.33% | numerator / denominator | |
| Filed ratio | 15.33% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.33 pp | $1.5M | capital that could be lost first |
Tier 1 leverage ratio 7.29% +2.29 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 | $3.9M | 3,913 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $53.7M | 53,696 | RCOAA224 |
| Recomputed ratio | 7.29% | numerator / denominator | |
| Filed ratio | 7.29% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.29 pp | $1.2M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 3,927 | 3,972 | 4,018 | 4,034 | 3,504 | 3,625 | RCOAKW00 |
| Accumulated other comprehensive income | (14) | (14) | (14) | (14) | (14) | (14) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,913 | 3,958 | 4,004 | 4,020 | 3,490 | 3,611 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | (183) | (153) | P859 - P840 |
| Common equity Tier 1 capital | 3,913 | 3,958 | 4,004 | 4,020 | 3,307 | 3,458 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,913 | 3,958 | 4,004 | 4,020 | 3,307 | 3,458 | RCOA8274 |
| Tier 2 capital | 320 | 320 | 320 | 320 | 320 | 320 | RCOA5311 |
| Allowance includable in Tier 2 capital | 320 | 320 | 320 | 320 | 320 | 320 | RCOA5310 |
| Total capital | 4,233 | 4,278 | 4,324 | 4,340 | 3,627 | 3,778 | RCOA3792 |
| Total risk-weighted assets | 27,607 | 26,729 | 28,343 | 29,096 | 29,937 | 29,166 | RCOAA223 |
| Average total assets for the leverage ratio | 53,696 | 54,633 | 56,035 | 58,071 | 57,685 | 57,993 | 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 | $1.4M | $243K | 16.93% | 0.88% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.1M | $376K | 33.42% | 1.36% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $50.3M | $25.1M | 50.00% | 91.07% | RC-R Part II, item 4.a, 5.a |
| All other assets | $995K | $1.1M | 111.46% | 4.02% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $736K | $736K | 100.00% | 2.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $27.6M | ties to item 31 ($27.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $27.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $27.6M | 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 | 14.17% | 14.17% | 15.33% | 7.29% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.81% | 14.81% | 16.01% | 7.24% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 14.13% | 14.13% | 15.26% | 7.15% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.82% | 13.82% | 14.92% | 6.92% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 11.05% | 11.05% | 12.12% | 5.73% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 11.86% | 11.86% | 12.95% | 5.96% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 11.75% | 11.75% | 12.79% | 6.17% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 12.74% | 12.74% | 13.82% | 6.38% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 12.33% | 12.33% | 13.34% | 6.49% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 13.08% | 13.08% | 14.09% | 6.85% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 13.22% | 13.22% | 14.19% | 7.08% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 13.64% | 13.64% | 14.61% | 7.40% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Compass Savings Bank (this bank) | Risk-based | 14.17% | 14.17% | 15.33% | 7.29% | |
| The Granger National Bank | $53.5M | CBLR | NA | NA | NA | 13.58% |
| Camp Grove State Bank | $53.1M | CBLR | NA | NA | NA | 10.49% |
| Tecumseh Federal Bank | $53.1M | CBLR | NA | NA | NA | 21.26% |
| Tarboro Savings Bank, SSB | $54.1M | CBLR | NA | NA | NA | 11.27% |
| First National Trust Company | $54.1M | Risk-based | 153.75% | 153.75% | 153.75% | 90.66% |
| Bryant State Bank | $52.9M | Risk-based | 18.83% | 18.83% | 20.13% | 11.58% |
| The First National Bank of Moody | $54.2M | CBLR | NA | NA | NA | 18.31% |
| The Exchange State Bank | $52.7M | CBLR | NA | NA | NA | 9.51% |
| Peer 25th percentile | 52.56% | 52.56% | 53.53% | 11.08% | ||
| Peer median | 86.29% | 86.29% | 86.94% | 12.58% | ||
| Peer 75th percentile | 120.02% | 120.02% | 120.34% | 19.05% | ||
| 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/373272/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.