The Cottonport 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 13.94% +4.94 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 | $81.1M | 81,088 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $581.7M | 581,682 | RCOAA224 |
| Recomputed ratio | 13.94% | numerator / denominator | |
| Filed ratio | 13.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.94 pp | $28.7M | 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 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | RCOAP742 |
| Retained earnings | 67,088 | 64,276 | 63,025 | 61,013 | 58,517 | 57,489 | RCOAKW00 |
| Accumulated other comprehensive income | (3,305) | (3,233) | (2,728) | (3,151) | (4,191) | (5,108) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 77,783 | 75,043 | 74,297 | 71,862 | 68,326 | 66,381 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,305 | 3,233 | 2,728 | 3,151 | 4,191 | 5,108 | P859 - P840 |
| Common equity Tier 1 capital | 81,088 | 78,276 | 77,025 | 75,013 | 72,517 | 71,489 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 81,088 | 78,276 | 77,025 | 75,013 | 72,517 | 71,489 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 581,682 | 574,925 | 563,644 | 554,790 | 548,145 | 540,120 | 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 | 13.94% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.67% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.23% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.62% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.57% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.50% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.55% | 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 Cottonport Bank (this bank) | CBLR | NA | NA | NA | 13.94% | |
| FNBC Bank and Trust | $581.6M | Risk-based | 17.63% | 17.63% | 18.81% | 10.02% |
| Merit Bank | $581.6M | Risk-based | 12.23% | 12.23% | 13.16% | 9.70% |
| The Peoples Bank | $581.8M | Risk-based | 20.58% | 20.58% | 21.72% | 10.25% |
| Bank of the Valley | $581.9M | Risk-based | 11.56% | 11.56% | 12.81% | 9.87% |
| Citizens State Bank | $581.0M | CBLR | NA | NA | NA | 8.58% |
| Sunstate Bank | $580.4M | Risk-based | 14.01% | 14.01% | 14.67% | 11.45% |
| First National Bank & Trust Company of McAlester | $580.4M | CBLR | NA | NA | NA | 10.89% |
| Bay State Savings Bank | $580.3M | Risk-based | 11.24% | 11.24% | 12.26% | 8.82% |
| Salem Co-Operative Bank | $580.0M | Risk-based | 18.04% | 18.04% | 18.90% | 11.89% |
| Lumbee Guaranty Bank | $583.5M | CBLR | NA | NA | NA | 10.71% |
| Peer 25th percentile | 11.89% | 11.89% | 12.98% | 9.75% | ||
| Peer median | 14.01% | 14.01% | 14.67% | 10.14% | ||
| Peer 75th percentile | 17.84% | 17.84% | 18.86% | 10.85% | ||
| This bank's percentile | NA | NA | NA | 100 |
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/473930/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.