Devon Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.65% (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: 2.65% (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 9.96% +3.46 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 | $27.1M | 27,125 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.4M | 272,357 | RCOAA223 |
| Recomputed ratio | 9.96% | numerator / denominator | |
| Filed ratio | 9.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.46 pp | $9.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.96% +1.96 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 | $27.1M | 27,125 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.4M | 272,357 | RCOAA223 |
| Recomputed ratio | 9.96% | numerator / denominator | |
| Filed ratio | 9.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.96 pp | $5.3M | capital that could be lost first |
Total risk-based capital ratio 10.65% +0.65 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 | $29.0M | 29,011 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $272.4M | 272,357 | RCOAA223 |
| Recomputed ratio | 10.65% | numerator / denominator | |
| Filed ratio | 10.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.65 pp | $1.8M | capital that could be lost first |
Tier 1 leverage ratio 6.27% +1.27 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 | $27.1M | 27,125 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $432.6M | 432,550 | RCOAA224 |
| Recomputed ratio | 6.27% | numerator / denominator | |
| Filed ratio | 6.27% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +1.27 pp | $5.5M | 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 | 14,771 | 14,771 | 14,771 | 14,746 | 14,745 | 14,746 | RCOAP742 |
| Retained earnings | 12,642 | 12,644 | 13,017 | 12,703 | 12,730 | 13,110 | RCOAKW00 |
| Accumulated other comprehensive income | (2,282) | (2,351) | (2,352) | (2,754) | (3,857) | (3,426) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,131 | 25,064 | 25,436 | 24,695 | 23,618 | 24,430 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,994 | 2,351 | 2,352 | 2,754 | 3,858 | 3,426 | P859 - P840 |
| Common equity Tier 1 capital | 27,125 | 27,415 | 27,788 | 27,449 | 27,476 | 27,856 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,125 | 27,415 | 27,788 | 27,449 | 27,476 | 27,856 | RCOA8274 |
| Tier 2 capital | 1,886 | 2,086 | 2,343 | 2,391 | 2,466 | 2,440 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,886 | 2,086 | 2,343 | 2,391 | 2,466 | 2,440 | RCOA5310 |
| Total capital | 29,011 | 29,501 | 30,131 | 29,840 | 29,942 | 30,296 | RCOA3792 |
| Total risk-weighted assets | 272,357 | 277,432 | 281,189 | 283,316 | 294,142 | 303,238 | RCOAA223 |
| Average total assets for the leverage ratio | 432,550 | 447,918 | 460,152 | 478,631 | 479,937 | 495,762 | 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 | $7.6M | $132K | 1.74% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $185.8M | $62.7M | 33.75% | 23.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $51.1M | $25.9M | 50.64% | 9.50% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $482K | $542K | 112.55% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $143.8M | $139.6M | 97.06% | 51.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $31.3M | $36.9M | 117.71% | 13.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.5M | $3.5M | 100.00% | 1.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.1M | NA | 1.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $269.2M | ties to item 31 ($269.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $272.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $272.4M | 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 | 9.96% | 9.96% | 10.65% | 6.27% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 9.88% | 9.88% | 10.63% | 6.12% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 9.88% | 9.88% | 10.72% | 6.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.69% | 9.69% | 10.53% | 5.73% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 9.34% | 9.34% | 10.18% | 5.72% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.19% | 9.19% | 9.99% | 5.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 8.93% | 8.93% | 9.78% | 5.57% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.21% | 9.21% | 10.19% | 5.84% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.18% | 9.18% | 10.15% | 5.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 8.85% | 8.85% | 9.84% | 5.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.38% | 9.38% | 10.41% | 5.86% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 8.63% | 8.63% | 9.62% | 5.79% | 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 |
|---|---|---|---|---|---|---|
| Devon Bank (this bank) | Risk-based | 9.96% | 9.96% | 10.65% | 6.27% | |
| First National Bank | $418.5M | Risk-based | 16.70% | 16.70% | 17.96% | 9.50% |
| LSB Community Bank | $418.1M | Risk-based | 34.73% | 34.73% | 35.99% | 14.97% |
| First National Bank in Deridder | $419.0M | Risk-based | 17.24% | 17.24% | 18.36% | 9.84% |
| Heritage Bank & Trust | $417.8M | Risk-based | 10.24% | 10.24% | 11.50% | 8.48% |
| Central State Bank | $419.3M | Risk-based | 14.42% | 14.42% | 15.68% | 10.27% |
| Kentland Bank | $419.4M | CBLR | NA | NA | NA | 12.54% |
| Bank of Franklin County | $419.4M | CBLR | NA | NA | NA | 9.53% |
| First National Bank of Brookfield | $419.6M | CBLR | NA | NA | NA | 13.04% |
| Ma Bank | $417.3M | CBLR | NA | NA | NA | 9.54% |
| F&M Bank | $419.9M | CBLR | NA | NA | NA | 14.93% |
| Peer 25th percentile | 14.42% | 14.42% | 15.68% | 9.53% | ||
| Peer median | 16.70% | 16.70% | 17.96% | 10.05% | ||
| Peer 75th percentile | 17.24% | 17.24% | 18.36% | 12.92% | ||
| 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/347639/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.