Dakota Community Bank & Trust, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.36% (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: 6.36% (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 13.32% +6.82 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 | $125.8M | 125,818 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $944.3M | 944,317 | RCOAA223 |
| Recomputed ratio | 13.32% | numerator / denominator | |
| Filed ratio | 13.32% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.82 pp | $64.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.32% +5.32 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 | $125.8M | 125,818 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $944.3M | 944,317 | RCOAA223 |
| Recomputed ratio | 13.32% | numerator / denominator | |
| Filed ratio | 13.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.32 pp | $50.3M | capital that could be lost first |
Total risk-based capital ratio 14.36% +4.36 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 | $135.6M | 135,590 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $944.3M | 944,317 | RCOAA223 |
| Recomputed ratio | 14.36% | numerator / denominator | |
| Filed ratio | 14.36% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.36 pp | $41.2M | capital that could be lost first |
Tier 1 leverage ratio 9.07% +4.07 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 | $125.8M | 125,818 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.39B | 1,386,895 | RCOAA224 |
| Recomputed ratio | 9.07% | numerator / denominator | |
| Filed ratio | 9.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.07 pp | $56.5M | 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 | 17,500 | 17,500 | 17,500 | 17,500 | 17,500 | 17,500 | RCOAP742 |
| Retained earnings | 109,032 | 106,200 | 100,062 | 98,396 | 94,731 | 93,702 | RCOAKW00 |
| Accumulated other comprehensive income | (7,451) | (13,111) | (7,847) | (12,877) | (21,142) | (18,872) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 119,081 | 110,589 | 109,715 | 103,019 | 91,089 | 92,330 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,737 | 13,111 | 7,847 | 12,877 | 21,142 | 18,872 | P859 - P840 |
| Common equity Tier 1 capital | 125,818 | 123,700 | 117,562 | 115,896 | 112,231 | 111,202 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 125,818 | 123,700 | 117,562 | 115,896 | 112,231 | 111,202 | RCOA8274 |
| Tier 2 capital | 9,772 | 9,764 | 9,719 | 9,670 | 9,630 | 9,605 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,772 | 9,764 | 9,719 | 9,670 | 9,630 | 9,605 | RCOA5310 |
| Total capital | 135,590 | 133,464 | 127,281 | 125,566 | 121,861 | 120,807 | RCOA3792 |
| Total risk-weighted assets | 944,317 | 894,714 | 872,794 | 849,375 | 842,686 | 816,294 | RCOAA223 |
| Average total assets for the leverage ratio | 1,386,895 | 1,384,620 | 1,381,567 | 1,327,551 | 1,316,835 | 1,278,285 | 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 | $74.6M | $460K | 0.62% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $441.4M | $68.9M | 15.60% | 7.29% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $72.1M | $41.8M | 57.96% | 4.42% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.3M | $3.4M | 150.00% | 0.36% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $471K | $706K | 150.00% | 0.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $766.8M | $747.1M | 97.44% | 79.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $40.8M | $35.5M | 87.22% | 3.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $33.9M | $33.9M | 100.00% | 3.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $12.6M | NA | 1.33% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $931.8M | ties to item 31 ($931.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $944.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $944.3M | 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 | 13.32% | 13.32% | 14.36% | 9.07% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.83% | 13.83% | 14.92% | 8.93% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.47% | 13.47% | 14.58% | 8.51% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.64% | 13.64% | 14.78% | 8.73% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.32% | 13.32% | 14.46% | 8.52% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.62% | 13.62% | 14.80% | 8.70% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.45% | 13.45% | 14.65% | 8.42% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.35% | 13.35% | 14.54% | 8.69% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.13% | 13.13% | 14.34% | 8.24% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.26% | 13.26% | 14.49% | 8.02% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.06% | 13.06% | 14.30% | 7.71% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.48% | 12.48% | 13.73% | 7.76% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Dakota Community Bank & Trust, N.A. (this bank) | Risk-based | 13.32% | 13.32% | 14.36% | 9.07% | |
| Central National Bank | $1.39B | CBLR | NA | NA | NA | 11.00% |
| Independence Bank | $1.39B | Risk-based | 15.16% | 15.16% | 16.38% | 13.39% |
| Alliance Bank | $1.39B | Risk-based | 15.59% | 15.59% | 16.72% | 10.42% |
| Optimumbank | $1.39B | CBLR | NA | NA | NA | 10.54% |
| Southwestern National Bank | $1.39B | Risk-based | 14.54% | 14.54% | 15.79% | 12.41% |
| Ulster Savings Bank | $1.39B | Risk-based | 13.97% | 13.97% | 15.18% | 9.79% |
| Wallis Bank | $1.38B | CBLR | NA | NA | NA | 10.10% |
| State Bank of India (California) | $1.38B | Risk-based | 15.94% | 15.94% | 17.19% | 14.05% |
| Guardian Savings Bank | $1.39B | CBLR | NA | NA | NA | 11.39% |
| First American Bank and Trust | $1.38B | Risk-based | 24.75% | 24.75% | 26.00% | 13.81% |
| Peer 25th percentile | 14.69% | 14.69% | 15.94% | 10.45% | ||
| Peer median | 15.38% | 15.38% | 16.55% | 11.19% | ||
| Peer 75th percentile | 15.86% | 15.86% | 17.08% | 13.15% | ||
| 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/815156/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.