Earlham Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.05% (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: 10.05% (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 16.78% +10.28 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 | $37.0M | 37,000 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $220.5M | 220,504 | RCOAA223 |
| Recomputed ratio | 16.78% | numerator / denominator | |
| Filed ratio | 16.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.28 pp | $22.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.78% +8.78 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 | $37.0M | 37,000 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $220.5M | 220,504 | RCOAA223 |
| Recomputed ratio | 16.78% | numerator / denominator | |
| Filed ratio | 16.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.78 pp | $19.4M | capital that could be lost first |
Total risk-based capital ratio 18.05% +8.05 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 | $39.8M | 39,804 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $220.5M | 220,504 | RCOAA223 |
| Recomputed ratio | 18.05% | numerator / denominator | |
| Filed ratio | 18.05% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.05 pp | $17.8M | capital that could be lost first |
Tier 1 leverage ratio 9.53% +4.53 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 | $37.0M | 37,000 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $388.3M | 388,265 | RCOAA224 |
| Recomputed ratio | 9.53% | numerator / denominator | |
| Filed ratio | 9.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.53 pp | $17.6M | 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 | 2,242 | 2,242 | 2,242 | 2,242 | 2,242 | 2,242 | RCOAP742 |
| Retained earnings | 34,758 | 33,681 | 32,743 | 33,217 | 32,446 | 30,626 | RCOAKW00 |
| Accumulated other comprehensive income | (68) | (61) | 56 | 34 | (30) | (50) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,932 | 35,862 | 35,041 | 35,493 | 34,658 | 32,818 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 68 | 61 | (56) | (34) | 30 | 50 | P859 - P840 |
| Common equity Tier 1 capital | 37,000 | 35,923 | 34,985 | 35,459 | 34,688 | 32,868 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,000 | 35,923 | 34,985 | 35,459 | 34,688 | 32,868 | RCOA8274 |
| Tier 2 capital | 2,804 | 2,966 | 2,719 | 2,665 | 2,595 | 2,561 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,804 | 2,966 | 2,719 | 2,665 | 2,595 | 2,561 | RCOA5310 |
| Total capital | 39,804 | 38,889 | 37,704 | 38,124 | 37,283 | 35,429 | RCOA3792 |
| Total risk-weighted assets | 220,504 | 233,781 | 213,980 | 210,273 | 204,568 | 203,509 | RCOAA223 |
| Average total assets for the leverage ratio | 388,265 | 383,883 | 374,748 | 375,523 | 372,693 | 366,870 | 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 | $50.9M | $632K | 1.24% | 0.28% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $75.5M | $11.7M | 15.49% | 5.21% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $25.3M | $2.0M | 8.06% | 0.91% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $59.8M | $31.9M | 53.35% | 14.22% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $881K | 46.34% | 0.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $165.0M | $162.6M | 98.55% | 72.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.3M | $9.9M | 97.33% | 4.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.7M | $4.7M | 100.00% | 2.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $224.4M | ties to item 31 ($224.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $224.4M | RCONB704 |
| Less: excess allowance for credit losses | $3.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $220.5M | 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 | 16.78% | 16.78% | 18.05% | 9.53% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.37% | 15.37% | 16.63% | 9.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.35% | 16.35% | 17.62% | 9.34% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.86% | 16.86% | 18.13% | 9.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.96% | 16.96% | 18.23% | 9.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.15% | 16.15% | 17.41% | 8.96% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.29% | 16.29% | 17.54% | 8.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.22% | 16.22% | 17.48% | 8.76% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.39% | 16.39% | 17.65% | 8.63% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.01% | 16.01% | 17.27% | 8.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.74% | 16.74% | 18.00% | 8.40% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.46% | 16.46% | 17.72% | 8.45% | 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 |
|---|---|---|---|---|---|---|
| Earlham Savings Bank (this bank) | Risk-based | 16.78% | 16.78% | 18.05% | 9.53% | |
| TCM Bank, N.A. | $382.4M | Risk-based | 20.89% | 20.89% | 22.16% | 18.27% |
| Sandhills State Bank | $382.8M | Risk-based | 10.78% | 10.78% | 11.82% | 8.42% |
| Municipal Trust and Savings Bank | $382.2M | CBLR | NA | NA | NA | 15.56% |
| Commercial Bank | $382.2M | Risk-based | 16.24% | 16.24% | 17.45% | 8.33% |
| City Bank & Trust Co. | $382.0M | Risk-based | 17.75% | 17.75% | 18.78% | 11.35% |
| American Community Bank of Indiana | $383.0M | Risk-based | 10.97% | 10.97% | 12.22% | 9.83% |
| Lakeside Bank | $381.9M | Risk-based | 14.79% | 14.79% | 16.03% | 9.69% |
| The Harbor Bank of Maryland | $383.2M | CBLR | NA | NA | NA | 12.36% |
| Citizens Bank & Trust Company | $383.4M | CBLR | NA | NA | NA | 13.12% |
| First Federal Savings & Loan Association of Pascagoula-Moss Point | $381.4M | CBLR | NA | NA | NA | 9.72% |
| Peer 25th percentile | 11.93% | 11.93% | 13.18% | 9.69% | ||
| Peer median | 15.52% | 15.52% | 16.74% | 10.59% | ||
| Peer 75th percentile | 17.38% | 17.38% | 18.44% | 12.93% | ||
| This bank's percentile | 67 | 67 | 67 | 20 |
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/645540/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.