Decorah Bank and Trust Company: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
The standout move of Q2 2026 was in Accumulated other comprehensive income: 8.0% higher than in Q1 2026, at -$6.9M. Within Iowa, Decorah Bank and Trust Company is 67th of 114 on CET1 ratio, 13.13% as of Q2 2026, below the middle of the field. The median for banks in the $100M-1B asset tier is 15.07% on CET1 ratio. Decorah Bank and Trust Company sits 1.94 points lower, at 13.13% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 13.13% |
| Tier 1 risk-based capital ratio | 13.13% |
| Total risk-based capital ratio | 14.38% |
| Tier 1 leverage ratio | 10.41% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $81.8M |
| Tier 1 capital | $81.8M |
| Total risk-based capital | $89.6M |
| Total equity capital | $80.4M |
| Risk-weighted assets | $623.5M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 10.13% |
| Tangible equity to tangible assets | 9.47% |
| Equity capital to average assets | 10.17% |
| Internal capital growth rate | 3.85% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $1.0M |
| Common stock surplus | $25.1M |
| Retained earnings | $61.3M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$6.9M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 13.18% | 13.18% | 14.44% | 11.19% | $567.1M |
| Q4 2023 | 12.85% | 12.85% | 14.11% | 11.01% | $587.5M |
| Q1 2024 | 13.20% | 13.20% | 14.45% | 10.95% | $575.4M |
| Q2 2024 | 13.15% | 13.15% | 14.40% | 10.91% | $582.2M |
| Q3 2024 | 13.56% | 13.56% | 14.81% | 10.95% | $569.4M |
| Q4 2024 | 13.55% | 13.55% | 14.80% | 11.20% | $578.4M |
| Q1 2025 | 13.62% | 13.62% | 14.87% | 10.80% | $577.8M |
| Q2 2025 | 13.42% | 13.42% | 14.68% | 10.80% | $591.2M |
| Q3 2025 | 13.21% | 13.21% | 14.46% | 10.65% | $603.6M |
| Q4 2025 | 13.08% | 13.08% | 14.33% | 10.58% | $616.3M |
| Q1 2026 | 13.21% | 13.21% | 14.46% | 10.53% | $613.8M |
| Q2 2026 | 13.13% | 13.13% | 14.38% | 10.41% | $623.5M |
Decorah Bank and Trust Company regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Decorah Bank and Trust Company, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Decorah Bank and Trust Company profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 15200) · FFIEC NIC profile (RSSD 872047)