Dewitt Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.22% (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: 13.22% (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 20.72% +14.22 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 | $18.6M | 18,613 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.8M | 89,826 | RCOAA223 |
| Recomputed ratio | 20.72% | numerator / denominator | |
| Filed ratio | 20.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.22 pp | $12.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.72% +12.72 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 | $18.6M | 18,613 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.8M | 89,826 | RCOAA223 |
| Recomputed ratio | 20.72% | numerator / denominator | |
| Filed ratio | 20.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.72 pp | $11.4M | capital that could be lost first |
Total risk-based capital ratio 21.22% +11.22 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 | $19.1M | 19,058 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $89.8M | 89,826 | RCOAA223 |
| Recomputed ratio | 21.22% | numerator / denominator | |
| Filed ratio | 21.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.22 pp | $10.1M | capital that could be lost first |
Tier 1 leverage ratio 10.47% +5.47 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 | $18.6M | 18,613 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $177.8M | 177,784 | RCOAA224 |
| Recomputed ratio | 10.47% | numerator / denominator | |
| Filed ratio | 10.47% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.47 pp | $9.7M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 18,613 | 18,312 | 18,105 | 17,965 | 17,780 | 17,719 | RCOAKW00 |
| Accumulated other comprehensive income | (2,453) | (4,087) | (3,359) | (4,193) | (5,787) | (4,776) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,160 | 14,225 | 14,746 | 13,772 | 11,993 | 12,943 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,453 | 4,087 | 3,359 | 4,193 | 5,787 | 4,776 | P859 - P840 |
| Common equity Tier 1 capital | 18,613 | 18,312 | 18,105 | 17,965 | 17,780 | 17,719 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,613 | 18,312 | 18,105 | 17,965 | 17,780 | 17,719 | RCOA8274 |
| Tier 2 capital | 445 | 521 | 538 | 597 | 549 | 572 | RCOA5311 |
| Allowance includable in Tier 2 capital | 445 | 521 | 538 | 597 | 549 | 572 | RCOA5310 |
| Total capital | 19,058 | 18,833 | 18,643 | 18,562 | 18,329 | 18,291 | RCOA3792 |
| Total risk-weighted assets | 89,826 | 89,327 | 91,890 | 88,370 | 82,641 | 75,366 | RCOAA223 |
| Average total assets for the leverage ratio | 177,784 | 179,064 | 184,355 | 171,999 | 158,501 | 151,969 | 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 | $4.9M | $773K | 15.69% | 0.86% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.1M | $14.8M | 18.49% | 16.48% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $82.9M | $63.5M | 76.59% | 70.65% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $690K | 65.65% | 0.77% | RC-R Part II, item 4.c, 5.c |
| All other assets | $8.2M | $6.8M | 82.35% | 7.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.6M | $2.6M | 99.97% | 2.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $613K | $613K | 100.00% | 0.68% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $92K | NA | 0.10% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $89.7M | ties to item 31 ($89.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $89.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $89.8M | 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 | 20.72% | 20.72% | 21.22% | 10.47% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.50% | 20.50% | 21.08% | 10.23% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.70% | 19.70% | 20.29% | 9.82% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.33% | 20.33% | 21.00% | 10.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.51% | 21.51% | 22.18% | 11.22% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.51% | 23.51% | 24.27% | 11.66% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.84% | 21.84% | 22.64% | 12.26% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.86% | 22.86% | 23.69% | 12.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.32% | 21.32% | 22.15% | 11.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.98% | 21.98% | 22.88% | 12.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.84% | 23.84% | 24.76% | 12.77% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.20% | 22.20% | 23.12% | 12.29% | 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 |
|---|---|---|---|---|---|---|
| Dewitt Savings Bank (this bank) | Risk-based | 20.72% | 20.72% | 21.22% | 10.47% | |
| Baybank | $173.4M | CBLR | NA | NA | NA | 10.71% |
| The Goose River Bank | $173.4M | CBLR | NA | NA | NA | 11.48% |
| Twin River Bank | $173.0M | Risk-based | 19.44% | 19.44% | 20.47% | 12.76% |
| First National Bank of Hartford | $173.0M | CBLR | NA | NA | NA | 12.88% |
| Citizens Bank and Trust of Lebanon, Inc. | $173.0M | CBLR | NA | NA | NA | 11.33% |
| The Community Bank | $173.5M | Risk-based | 20.63% | 20.63% | 21.88% | 12.83% |
| Waterman Bank | $173.6M | CBLR | NA | NA | NA | 13.20% |
| The First National Bank of Scott City | $173.8M | CBLR | NA | NA | NA | 14.48% |
| Sharon Bank | $172.6M | CBLR | NA | NA | NA | 9.38% |
| Farmers National Bank | $172.5M | Risk-based | 36.53% | 36.53% | 37.78% | 19.63% |
| Peer 25th percentile | 20.03% | 20.03% | 21.18% | 11.37% | ||
| Peer median | 20.63% | 20.63% | 21.88% | 12.79% | ||
| Peer 75th percentile | 28.58% | 28.58% | 29.83% | 13.12% | ||
| This bank's percentile | 67 | 67 | 33 | 10 |
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/324975/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.