Denali State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.03% (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: 8.03% (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 14.77% +8.27 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 | $60.9M | 60,938 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $412.5M | 412,521 | RCOAA223 |
| Recomputed ratio | 14.77% | numerator / denominator | |
| Filed ratio | 14.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.27 pp | $34.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.77% +6.77 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 | $60.9M | 60,938 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $412.5M | 412,521 | RCOAA223 |
| Recomputed ratio | 14.77% | numerator / denominator | |
| Filed ratio | 14.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.77 pp | $27.9M | capital that could be lost first |
Total risk-based capital ratio 16.03% +6.03 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 | $66.1M | 66,135 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $412.5M | 412,521 | RCOAA223 |
| Recomputed ratio | 16.03% | numerator / denominator | |
| Filed ratio | 16.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.03 pp | $24.9M | capital that could be lost first |
Tier 1 leverage ratio 11.65% +6.65 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 | $60.9M | 60,938 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $523.3M | 523,283 | RCOAA224 |
| Recomputed ratio | 11.65% | numerator / denominator | |
| Filed ratio | 11.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.65 pp | $34.8M | 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 | 27,833 | 27,833 | 26,993 | 26,993 | 26,993 | 26,993 | RCOAP742 |
| Retained earnings | 33,105 | 31,066 | 29,300 | 40,805 | 38,484 | 36,176 | RCOAKW00 |
| Accumulated other comprehensive income | (4,616) | (4,975) | (4,432) | (4,666) | (5,873) | (5,837) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 56,322 | 53,924 | 51,861 | 63,132 | 59,604 | 57,332 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,616 | 4,975 | 4,432 | 4,666 | 5,873 | 5,837 | P859 - P840 |
| Common equity Tier 1 capital | 60,938 | 58,899 | 56,293 | 67,798 | 65,477 | 63,169 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 60,938 | 58,899 | 56,293 | 67,798 | 65,477 | 63,169 | RCOA8274 |
| Tier 2 capital | 5,197 | 5,019 | 5,048 | 5,040 | 4,972 | 4,958 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,197 | 5,019 | 5,048 | 5,040 | 4,972 | 4,958 | RCOA5310 |
| Total capital | 66,135 | 63,918 | 61,341 | 72,838 | 70,449 | 68,127 | RCOA3792 |
| Total risk-weighted assets | 412,521 | 398,240 | 400,765 | 400,098 | 394,358 | 393,829 | RCOAA223 |
| Average total assets for the leverage ratio | 523,283 | 517,686 | 527,823 | 540,157 | 532,846 | 517,885 | 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 | $14.0M | $19K | 0.14% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $112.9M | $32.0M | 28.32% | 7.69% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $32.0M | $16.1M | 50.25% | 3.86% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $7.4M | $7.4M | 100.00% | 1.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $337.0M | $324.9M | 96.41% | 78.15% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.3M | $19.8M | 97.73% | 4.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.2M | $9.5M | 78.15% | 2.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.0M | NA | 1.45% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $409.8M | ties to item 31 ($409.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $415.8M | RCONB704 |
| Less: excess allowance for credit losses | $3.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $412.5M | 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 | 14.77% | 14.77% | 16.03% | 11.65% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.79% | 14.79% | 16.05% | 11.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.05% | 14.05% | 15.31% | 10.67% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.95% | 16.95% | 18.20% | 12.55% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.60% | 16.60% | 17.86% | 12.29% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.04% | 16.04% | 17.30% | 12.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.84% | 15.84% | 17.10% | 12.03% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.13% | 16.13% | 17.39% | 12.18% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.87% | 15.87% | 17.13% | 12.04% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.59% | 15.59% | 16.85% | 11.95% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.97% | 14.97% | 16.22% | 11.33% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.76% | 14.76% | 16.01% | 11.38% | 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 |
|---|---|---|---|---|---|---|
| Denali State Bank (this bank) | Risk-based | 14.77% | 14.77% | 16.03% | 11.65% | |
| Iowa Trust & Savings Bank | $522.0M | CBLR | NA | NA | NA | 10.82% |
| Woodford State Bank | $523.4M | Risk-based | 10.28% | 10.28% | 10.90% | 8.11% |
| United Midwest Savings Bank, N.A. | $523.4M | Risk-based | 18.41% | 18.41% | 19.68% | 12.93% |
| Equitable Bank | $523.5M | Risk-based | 12.77% | 12.77% | 14.03% | 10.45% |
| Shelby County State Bank | $523.6M | Risk-based | 13.64% | 13.64% | 14.81% | 10.00% |
| Germantown Trust & Savings Bank | $523.6M | CBLR | NA | NA | NA | 11.58% |
| Coulee Bank | $524.4M | 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% |
| Peer 25th percentile | 11.43% | 11.43% | 12.02% | 9.23% | ||
| Peer median | 11.54% | 11.54% | 12.79% | 10.22% | ||
| Peer 75th percentile | 13.21% | 13.21% | 14.42% | 10.96% | ||
| This bank's percentile | 86 | 86 | 86 | 90 |
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/571265/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.