Eastern Michigan Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.29% (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: 12.29% (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 19.57% +13.07 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 | $61.9M | 61,899 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $316.3M | 316,281 | RCOAA223 |
| Recomputed ratio | 19.57% | numerator / denominator | |
| Filed ratio | 19.57% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.07 pp | $41.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.57% +11.57 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 | $61.9M | 61,899 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $316.3M | 316,281 | RCOAA223 |
| Recomputed ratio | 19.57% | numerator / denominator | |
| Filed ratio | 19.57% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.57 pp | $36.6M | capital that could be lost first |
Total risk-based capital ratio 20.29% +10.29 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 | $64.2M | 64,162 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $316.3M | 316,281 | RCOAA223 |
| Recomputed ratio | 20.29% | numerator / denominator | |
| Filed ratio | 20.29% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.29 pp | $32.5M | capital that could be lost first |
Tier 1 leverage ratio 11.99% +6.99 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 | $61.9M | 61,899 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $516.4M | 516,405 | RCOAA224 |
| Recomputed ratio | 11.99% | numerator / denominator | |
| Filed ratio | 11.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.99 pp | $36.1M | 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 | 95,785 | 95,785 | 95,785 | 24,005 | 24,005 | 24,005 | RCOAP742 |
| Retained earnings | 4,004 | 1,976 | 0 | 33,854 | 32,320 | 30,901 | RCOAKW00 |
| Accumulated other comprehensive income | (2,010) | (914) | 0 | (3,039) | (4,745) | (5,352) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 97,779 | 96,847 | 95,785 | 54,820 | 51,580 | 49,554 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (35,880) | (41,475) | (43,572) | 2,742 | 4,441 | 5,040 | P859 - P840 |
| Common equity Tier 1 capital | 61,899 | 55,372 | 52,213 | 57,562 | 56,021 | 54,594 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 61,899 | 55,372 | 52,213 | 57,562 | 56,021 | 54,594 | RCOA8274 |
| Tier 2 capital | 2,263 | 2,348 | 2,398 | 2,493 | 2,436 | 2,656 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,263 | 2,348 | 2,398 | 2,493 | 2,436 | 2,656 | RCOA5310 |
| Total capital | 64,162 | 57,720 | 54,611 | 60,055 | 58,457 | 57,250 | RCOA3792 |
| Total risk-weighted assets | 316,281 | 323,488 | 332,732 | 317,258 | 332,502 | 338,216 | RCOAA223 |
| Average total assets for the leverage ratio | 516,405 | 529,755 | 486,243 | 530,158 | 519,942 | 525,703 | 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 | $111.1M | $1.5M | 1.36% | 0.48% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $181.6M | $55.3M | 30.47% | 17.49% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $307K | $61K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $30.1M | $15.1M | 50.16% | 4.78% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.7M | 150.00% | 0.54% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $163.0M | $156.3M | 95.85% | 49.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $66.8M | $62.5M | 93.67% | 19.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $19.7M | $19.4M | 98.43% | 6.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.4M | NA | 1.39% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $311.9M | ties to item 31 ($311.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $316.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $316.3M | 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 | 19.57% | 19.57% | 20.29% | 11.99% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.12% | 17.12% | 17.84% | 10.45% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.69% | 15.69% | 16.41% | 10.74% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.14% | 18.14% | 18.93% | 10.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.85% | 16.85% | 17.58% | 10.77% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.14% | 16.14% | 16.93% | 10.38% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.13% | 15.13% | 15.91% | 10.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.84% | 13.84% | 14.60% | 8.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.20% | 13.20% | 13.92% | 8.98% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.98% | 12.98% | 13.66% | 8.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.76% | 12.76% | 13.43% | 9.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.36% | 12.36% | 13.03% | 8.90% | 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 |
|---|---|---|---|---|---|---|
| Eastern Michigan Bank (this bank) | Risk-based | 19.57% | 19.57% | 20.29% | 11.99% | |
| First Federal Savings Bank | $553.6M | CBLR | NA | NA | NA | 10.46% |
| Community State Bank | $553.6M | Risk-based | 13.34% | 13.34% | 14.59% | 9.51% |
| National Bank of Middlebury | $553.5M | Risk-based | 17.00% | 17.00% | 17.42% | 9.86% |
| Luminate Bank | $554.5M | Risk-based | 12.73% | 12.73% | 13.79% | 10.40% |
| Commercial Bank | $552.7M | Risk-based | 17.40% | 17.40% | 18.36% | 10.89% |
| Nave Bank | $555.0M | Risk-based | 24.87% | 24.87% | 25.83% | 13.84% |
| Portage Community Bank | $552.2M | Risk-based | 14.94% | 14.94% | 15.96% | 10.83% |
| Premier Community Bank | $552.1M | Risk-based | 11.90% | 11.90% | 13.09% | 8.54% |
| Goldwater Bank, N.A. | $551.9M | CBLR | NA | NA | NA | 11.13% |
| Peer 25th percentile | 13.04% | 13.04% | 14.19% | 9.86% | ||
| Peer median | 14.94% | 14.94% | 15.96% | 10.46% | ||
| Peer 75th percentile | 17.20% | 17.20% | 17.89% | 10.89% | ||
| This bank's percentile | 86 | 86 | 86 | 89 |
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/643340/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.