Elkhorn Valley Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.15% (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: 6.15% (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 12.90% +6.40 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 | $152.1M | 152,076 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.18B | 1,179,133 | RCOAA223 |
| Recomputed ratio | 12.90% | numerator / denominator | |
| Filed ratio | 12.90% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.40 pp | $75.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.90% +4.90 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 | $152.1M | 152,076 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.18B | 1,179,133 | RCOAA223 |
| Recomputed ratio | 12.90% | numerator / denominator | |
| Filed ratio | 12.90% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.90 pp | $57.7M | capital that could be lost first |
Total risk-based capital ratio 14.15% +4.15 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 | $166.8M | 166,816 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.18B | 1,179,133 | RCOAA223 |
| Recomputed ratio | 14.15% | numerator / denominator | |
| Filed ratio | 14.15% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.15 pp | $48.9M | capital that could be lost first |
Tier 1 leverage ratio 10.49% +5.49 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 | $152.1M | 152,076 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.45B | 1,449,845 | RCOAA224 |
| Recomputed ratio | 10.49% | numerator / denominator | |
| Filed ratio | 10.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.49 pp | $79.6M | 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 | 30,229 | 30,229 | 30,229 | 30,229 | 30,229 | 30,229 | RCOAP742 |
| Retained earnings | 121,886 | 117,861 | 112,813 | 108,575 | 107,127 | 103,196 | RCOAKW00 |
| Accumulated other comprehensive income | 872 | 2,441 | 2,925 | 2,086 | (2,289) | (1,150) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 152,987 | 150,531 | 145,967 | 140,890 | 135,067 | 132,275 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (911) | (2,486) | (2,975) | (2,142) | 2,227 | 1,082 | P859 - P840 |
| Common equity Tier 1 capital | 152,076 | 148,045 | 142,992 | 138,748 | 137,294 | 133,357 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 152,076 | 148,045 | 142,992 | 138,748 | 137,294 | 133,357 | RCOA8274 |
| Tier 2 capital | 14,740 | 14,261 | 13,422 | 13,456 | 12,909 | 12,537 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,740 | 14,261 | 13,422 | 13,456 | 12,909 | 12,537 | RCOA5310 |
| Total capital | 166,816 | 162,306 | 156,414 | 152,204 | 150,203 | 145,894 | RCOA3792 |
| Total risk-weighted assets | 1,179,133 | 1,146,373 | 1,131,308 | 1,095,674 | 1,086,847 | 1,079,273 | RCOAA223 |
| Average total assets for the leverage ratio | 1,449,845 | 1,419,511 | 1,410,962 | 1,397,268 | 1,359,299 | 1,354,735 | 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 | $24.1M | $1.2M | 5.00% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $310.7M | $72.5M | 23.33% | 6.15% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $232.7M | $170.7M | 73.34% | 14.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.2M | $6.4M | 150.00% | 0.54% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $849.5M | $849.3M | 99.98% | 72.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $83.1M | $74.1M | 89.16% | 6.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.9M | $5.1M | 51.56% | 0.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.18B | ties to item 31 ($1.18B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.18B | RCONB704 |
| Less: excess allowance for credit losses | $155K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.18B | 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 | 12.90% | 12.90% | 14.15% | 10.49% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.91% | 12.91% | 14.16% | 10.43% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.64% | 12.64% | 13.83% | 10.13% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.66% | 12.66% | 13.89% | 9.93% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.63% | 12.63% | 13.82% | 10.10% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.36% | 12.36% | 13.52% | 9.84% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.02% | 12.02% | 13.19% | 9.64% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.91% | 11.91% | 13.03% | 9.66% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.11% | 12.11% | 13.22% | 9.81% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.56% | 12.56% | 13.67% | 10.03% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.43% | 12.43% | 13.52% | 10.41% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.78% | 12.78% | 13.94% | 10.93% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Elkhorn Valley Bank & Trust (this bank) | Risk-based | 12.90% | 12.90% | 14.15% | 10.49% | |
| Park State Bank | $1.49B | Risk-based | 14.94% | 14.94% | 15.80% | 9.89% |
| Ascend Bank | $1.49B | CBLR | NA | NA | NA | 9.65% |
| Pathfinder Bank | $1.49B | Risk-based | 13.36% | 13.36% | 14.62% | 9.64% |
| American Heritage Bank | $1.48B | Risk-based | 23.48% | 23.48% | 24.73% | 9.57% |
| First National Bank of Pulaski | $1.50B | CBLR | NA | NA | NA | 11.32% |
| United Bank | $1.48B | Risk-based | 20.70% | 20.70% | 21.86% | 15.79% |
| Citizens Bank and Trust | $1.48B | Risk-based | 12.65% | 12.65% | 13.71% | 8.04% |
| Peoples State Bank | $1.50B | Risk-based | 13.41% | 13.41% | 14.63% | 10.17% |
| Union County Savings Bank | $1.48B | Risk-based | 15.54% | 15.54% | 15.79% | 7.71% |
| Peer 25th percentile | 13.38% | 13.38% | 14.63% | 9.57% | ||
| Peer median | 14.94% | 14.94% | 15.79% | 9.65% | ||
| Peer 75th percentile | 18.12% | 18.12% | 18.83% | 10.17% | ||
| This bank's percentile | 14 | 14 | 14 | 78 |
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/439356/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.