Echelon Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 168.57% (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: 168.57% (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 176.30% +169.80 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 | $27.2M | 27,154 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $15.4M | 15,402 | RCOAA223 |
| Recomputed ratio | 176.30% | numerator / denominator | |
| Filed ratio | 176.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +169.80 pp | $26.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 176.30% +168.30 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 | $27.2M | 27,154 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $15.4M | 15,402 | RCOAA223 |
| Recomputed ratio | 176.30% | numerator / denominator | |
| Filed ratio | 176.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +168.30 pp | $25.9M | capital that could be lost first |
Total risk-based capital ratio 176.57% +166.57 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 | $27.2M | 27,196 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $15.4M | 15,402 | RCOAA223 |
| Recomputed ratio | 176.57% | numerator / denominator | |
| Filed ratio | 176.57% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +166.57 pp | $25.7M | capital that could be lost first |
Tier 1 leverage ratio 67.36% +62.36 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 | $27.2M | 27,154 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $40.3M | 40,310 | RCOAA224 |
| Recomputed ratio | 67.36% | numerator / denominator | |
| Filed ratio | 67.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +62.36 pp | $25.1M | 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 | Source |
|---|---|---|
| Common stock plus related surplus, net of treasury stock | 29,300 | RCOAP742 |
| Retained earnings | (2,135) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,165 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (11) | P859 - P840 |
| Common equity Tier 1 capital | 27,154 | RCOAP859 |
| Additional Tier 1 capital | 0 | RCOAP865 |
| Tier 1 capital | 27,154 | RCOA8274 |
| Tier 2 capital | 42 | RCOA5311 |
| Allowance includable in Tier 2 capital | 42 | RCOA5310 |
| Total capital | 27,196 | RCOA3792 |
| Total risk-weighted assets | 15,402 | RCOAA223 |
| Average total assets for the leverage ratio | 40,310 | 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 | $45.6M | $8.9M | 19.62% | 58.06% | RC-R Part II, item 1 |
| Loans: residential mortgage | $326K | $163K | 50.00% | 1.06% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $3.5M | $3.5M | 100.00% | 22.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.8M | $2.8M | 100.00% | 18.25% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $16K | $16K | 100.00% | 0.10% | 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 | $15.4M | ties to item 31 ($15.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $15.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $15.4M | RCONG641, ties |
1 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 | 176.30% | 176.30% | 176.57% | 67.36% | 22.08% | 22.08% | 23.06% | 13.06% |
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 |
|---|---|---|---|---|---|---|
| Echelon Bank (this bank) | Risk-based | 176.30% | 176.30% | 176.57% | 67.36% | |
| Farmers & Merchants Bank of Hutsonville | $52.0M | CBLR | NA | NA | NA | 18.48% |
| Richton Bank & Trust Company | $52.0M | CBLR | NA | NA | NA | 16.19% |
| The Mer Rouge State Bank | $51.8M | CBLR | NA | NA | NA | 12.61% |
| Lovelady State Bank | $52.5M | Risk-based | 23.40% | 23.40% | 24.56% | 12.84% |
| Citizens Bank of Morgantown, Inc. | $52.6M | CBLR | NA | NA | NA | 18.79% |
| The First National Bank of Wakefield | $52.6M | Risk-based | 23.64% | 23.64% | 24.81% | 10.15% |
| Talbot State Bank | $51.7M | Risk-based | 16.79% | 16.79% | 17.61% | 7.78% |
| The Exchange State Bank | $52.7M | CBLR | NA | NA | NA | 9.51% |
| Rolette State Bank | $51.5M | CBLR | NA | NA | NA | 9.87% |
| Peer 25th percentile | 20.10% | 20.10% | 21.08% | 9.87% | ||
| Peer median | 23.40% | 23.40% | 24.56% | 12.61% | ||
| Peer 75th percentile | 23.52% | 23.52% | 24.68% | 16.19% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/6062484/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.