Dakota Western Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.28% (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: 7.28% (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 14.03% +7.53 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 | $47.6M | 47,582 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $339.3M | 339,259 | RCOAA223 |
| Recomputed ratio | 14.03% | numerator / denominator | |
| Filed ratio | 14.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.53 pp | $25.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.03% +6.03 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 | $47.6M | 47,582 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $339.3M | 339,259 | RCOAA223 |
| Recomputed ratio | 14.03% | numerator / denominator | |
| Filed ratio | 14.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.03 pp | $20.4M | capital that could be lost first |
Total risk-based capital ratio 15.28% +5.28 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 | $51.8M | 51,839 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $339.3M | 339,259 | RCOAA223 |
| Recomputed ratio | 15.28% | numerator / denominator | |
| Filed ratio | 15.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.28 pp | $17.9M | capital that could be lost first |
Tier 1 leverage ratio 11.57% +6.57 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 | $47.6M | 47,582 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $411.1M | 411,126 | RCOAA224 |
| Recomputed ratio | 11.57% | numerator / denominator | |
| Filed ratio | 11.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.57 pp | $27.0M | 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 | 10,270 | 10,270 | 10,270 | 10,270 | 10,270 | 10,270 | RCOAP742 |
| Retained earnings | 37,312 | 36,255 | 35,255 | 34,793 | 34,166 | 33,380 | RCOAKW00 |
| Accumulated other comprehensive income | (6,183) | (6,575) | (5,761) | (6,546) | (8,176) | (9,217) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,399 | 39,950 | 39,764 | 38,517 | 36,260 | 34,433 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,183 | 6,575 | 5,761 | 6,546 | 8,176 | 9,217 | P859 - P840 |
| Common equity Tier 1 capital | 47,582 | 46,525 | 45,525 | 45,063 | 44,436 | 43,650 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 47,582 | 46,525 | 45,525 | 45,063 | 44,436 | 43,650 | RCOA8274 |
| Tier 2 capital | 4,257 | 3,837 | 3,836 | 3,952 | 3,782 | 3,642 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,257 | 3,837 | 3,836 | 3,952 | 3,782 | 3,642 | RCOA5310 |
| Total capital | 51,839 | 50,362 | 49,361 | 49,015 | 48,218 | 47,292 | RCOA3792 |
| Total risk-weighted assets | 339,259 | 305,583 | 305,296 | 314,990 | 301,312 | 289,958 | RCOAA223 |
| Average total assets for the leverage ratio | 411,126 | 408,628 | 416,179 | 391,306 | 389,936 | 385,384 | 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 | $10.3M | $138K | 1.34% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99.4M | $18.4M | 18.49% | 5.39% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $3.0M | $1.6M | 51.99% | 0.46% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.5M | $3.8M | 150.00% | 1.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $296.6M | $288.8M | 97.38% | 84.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.0M | $15.1M | 94.39% | 4.42% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.9M | $12.9M | 100.00% | 3.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $340.6M | ties to item 31 ($340.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $340.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $339.3M | 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 | 14.03% | 14.03% | 15.28% | 11.57% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.22% | 15.22% | 16.48% | 11.39% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.91% | 14.91% | 16.17% | 10.94% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.31% | 14.31% | 15.56% | 11.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.75% | 14.75% | 16.00% | 11.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.05% | 15.05% | 16.31% | 11.33% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.86% | 14.86% | 16.11% | 10.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.90% | 13.90% | 15.16% | 10.58% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.43% | 13.43% | 14.68% | 10.64% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.86% | 13.86% | 15.11% | 10.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.76% | 13.76% | 15.01% | 10.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.81% | 13.81% | 15.07% | 10.58% | 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 |
|---|---|---|---|---|---|---|
| Dakota Western Bank (this bank) | Risk-based | 14.03% | 14.03% | 15.28% | 11.57% | |
| Bank of Zachary | $416.0M | Risk-based | 18.40% | 18.40% | 19.39% | 11.92% |
| Farmers State Bank of Calhan | $416.4M | Risk-based | 16.58% | 16.58% | 17.25% | 9.21% |
| First Lockhart Bank | $415.9M | CBLR | NA | NA | NA | 9.34% |
| Chelsea State Bank | $416.5M | Risk-based | 19.50% | 19.50% | 20.76% | 12.76% |
| Fleetwood Bank | $415.6M | Risk-based | 12.90% | 12.90% | 14.10% | 7.77% |
| Dakota Heritage Bank | $416.8M | CBLR | NA | NA | NA | 9.83% |
| Sentry Bank | $415.5M | Risk-based | 11.00% | 11.00% | 12.25% | 8.66% |
| Touchmark National Bank | $416.9M | Risk-based | 44.24% | 44.24% | 45.50% | 13.11% |
| Paradise Bank | $415.2M | Risk-based | 13.21% | 13.21% | 14.25% | 8.76% |
| Partners Bank | $417.1M | Risk-based | 15.70% | 15.70% | 16.96% | 13.73% |
| Peer 25th percentile | 13.13% | 13.13% | 14.22% | 8.87% | ||
| Peer median | 16.14% | 16.14% | 17.10% | 9.59% | ||
| Peer 75th percentile | 18.68% | 18.68% | 19.73% | 12.55% | ||
| This bank's percentile | 38 | 38 | 38 | 60 |
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/827458/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.