Coulee Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.79% (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: 4.79% (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 11.54% +5.04 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 | $48.4M | 48,429 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $419.8M | 419,780 | RCOAA223 |
| Recomputed ratio | 11.54% | numerator / denominator | |
| Filed ratio | 11.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.04 pp | $21.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.54% +3.54 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 | $48.4M | 48,429 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $419.8M | 419,780 | RCOAA223 |
| Recomputed ratio | 11.54% | numerator / denominator | |
| Filed ratio | 11.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.54 pp | $14.8M | capital that could be lost first |
Total risk-based capital ratio 12.79% +2.79 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 | $53.7M | 53,688 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $419.8M | 419,780 | RCOAA223 |
| Recomputed ratio | 12.79% | numerator / denominator | |
| Filed ratio | 12.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.79 pp | $11.7M | capital that could be lost first |
Tier 1 leverage ratio 9.13% +4.13 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 | $48.4M | 48,429 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $530.3M | 530,295 | RCOAA224 |
| Recomputed ratio | 9.13% | numerator / denominator | |
| Filed ratio | 9.13% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.13 pp | $21.9M | 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 | 19,150 | 19,150 | 19,150 | 19,150 | 19,150 | 19,150 | RCOAP742 |
| Retained earnings | 29,848 | 29,267 | 28,600 | 30,405 | 30,036 | 34,916 | RCOAKW00 |
| Accumulated other comprehensive income | (9,872) | (10,414) | (9,437) | (10,176) | (12,036) | (12,060) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,126 | 38,003 | 38,313 | 39,379 | 37,150 | 42,006 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,303 | 9,845 | 8,868 | 9,607 | 11,467 | 11,491 | P859 - P840 |
| Common equity Tier 1 capital | 48,429 | 47,848 | 47,181 | 48,986 | 48,617 | 53,497 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,429 | 47,848 | 47,181 | 48,986 | 48,617 | 53,497 | RCOA8274 |
| Tier 2 capital | 5,259 | 5,332 | 5,485 | 5,370 | 5,562 | 5,229 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,259 | 5,332 | 5,485 | 5,370 | 5,562 | 5,229 | RCOA5310 |
| Total capital | 53,688 | 53,180 | 52,666 | 54,356 | 54,179 | 58,726 | RCOA3792 |
| Total risk-weighted assets | 419,780 | 425,515 | 438,096 | 428,263 | 440,370 | 436,836 | RCOAA223 |
| Average total assets for the leverage ratio | 530,295 | 561,449 | 552,206 | 557,290 | 566,441 | 573,083 | 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 | $20.8M | $616K | 2.96% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $93.8M | $22.0M | 23.45% | 5.23% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.7M | $747K | 20.00% | 0.18% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $80.3M | $49.2M | 61.28% | 11.70% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $7.4M | $8.1M | 109.41% | 1.92% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $312.6M | $296.7M | 94.91% | 70.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.0M | $12.7M | 97.72% | 3.03% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $79K | $988K | 1250.00% | 0.23% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $28.5M | $27.9M | 97.85% | 6.63% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.7M | NA | 0.40% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $419.0M | ties to item 31 ($419.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $420.7M | RCONB704 |
| Less: excess allowance for credit losses | $903K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $419.8M | 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 | 11.54% | 11.54% | 12.79% | 9.13% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.24% | 11.24% | 12.50% | 8.52% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.77% | 10.77% | 12.02% | 8.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.44% | 11.44% | 12.69% | 8.79% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.04% | 11.04% | 12.30% | 8.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.25% | 12.25% | 13.44% | 9.33% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.30% | 12.30% | 13.48% | 9.24% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.97% | 11.97% | 13.14% | 9.09% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.17% | 12.17% | 13.32% | 9.12% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.08% | 12.08% | 13.20% | 9.18% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.29% | 12.29% | 13.41% | 9.30% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.53% | 12.53% | 13.64% | 9.53% | 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 |
|---|---|---|---|---|---|---|
| Coulee Bank (this bank) | Risk-based | 11.54% | 11.54% | 12.79% | 9.13% | |
| Select Bank | $524.4M | Risk-based | 11.52% | 11.52% | 12.37% | 9.54% |
| Enterprise Bank | $524.6M | Risk-based | 11.34% | 11.34% | 11.67% | 8.15% |
| United Community Bank of West Kentucky, Inc. | $524.9M | CBLR | NA | NA | NA | 11.01% |
| First State Bank of Dequeen | $525.1M | CBLR | NA | NA | NA | 8.54% |
| Germantown Trust & Savings Bank | $523.6M | CBLR | NA | NA | NA | 11.58% |
| Shelby County State Bank | $523.6M | Risk-based | 13.64% | 13.64% | 14.81% | 10.00% |
| Equitable Bank | $523.5M | Risk-based | 12.77% | 12.77% | 14.03% | 10.45% |
| First Citizens State Bank | $525.2M | CBLR | NA | NA | NA | 18.00% |
| United Midwest Savings Bank, N.A. | $523.4M | Risk-based | 18.41% | 18.41% | 19.68% | 12.93% |
| Woodford State Bank | $523.4M | Risk-based | 10.28% | 10.28% | 10.90% | 8.11% |
| Peer 25th percentile | 11.38% | 11.38% | 11.85% | 8.79% | ||
| Peer median | 12.15% | 12.15% | 13.20% | 10.22% | ||
| Peer 75th percentile | 13.43% | 13.43% | 14.62% | 11.44% | ||
| This bank's percentile | 50 | 50 | 50 | 30 |
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/457752/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.