Ephrata National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.34% (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: 6.34% (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 13.24% +6.74 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 | $232.6M | 232,648 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.76B | 1,757,682 | RCOAA223 |
| Recomputed ratio | 13.24% | numerator / denominator | |
| Filed ratio | 13.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.74 pp | $118.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.24% +5.24 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 | $232.6M | 232,648 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.76B | 1,757,682 | RCOAA223 |
| Recomputed ratio | 13.24% | numerator / denominator | |
| Filed ratio | 13.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.24 pp | $92.0M | capital that could be lost first |
Total risk-based capital ratio 14.34% +4.34 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 | $252.1M | 252,109 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.76B | 1,757,682 | RCOAA223 |
| Recomputed ratio | 14.34% | numerator / denominator | |
| Filed ratio | 14.34% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.34 pp | $76.3M | capital that could be lost first |
Tier 1 leverage ratio 9.63% +4.63 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 | $232.6M | 232,648 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.41B | 2,414,659 | RCOAA224 |
| Recomputed ratio | 9.63% | numerator / denominator | |
| Filed ratio | 9.63% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.63 pp | $111.9M | 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 | 69,305 | 69,298 | 38,221 | 38,210 | 38,199 | 38,181 | RCOAP742 |
| Retained earnings | 176,097 | 170,548 | 182,556 | 177,321 | 171,663 | 166,435 | RCOAKW00 |
| Accumulated other comprehensive income | (19,862) | (23,051) | (22,137) | (26,843) | (34,217) | (33,286) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 225,540 | 216,795 | 198,640 | 188,688 | 175,645 | 171,330 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,108 | 8,687 | 22,066 | 26,006 | 33,695 | 33,616 | P859 - P840 |
| Common equity Tier 1 capital | 232,648 | 225,482 | 220,706 | 214,694 | 209,340 | 204,946 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 232,648 | 225,482 | 220,706 | 214,694 | 209,340 | 204,946 | RCOA8274 |
| Tier 2 capital | 19,461 | 20,220 | 18,239 | 18,001 | 17,986 | 17,920 | RCOA5311 |
| Allowance includable in Tier 2 capital | 19,461 | 20,220 | 18,239 | 18,001 | 17,986 | 17,920 | RCOA5310 |
| Total capital | 252,109 | 245,702 | 238,945 | 232,695 | 227,326 | 222,866 | RCOA3792 |
| Total risk-weighted assets | 1,757,682 | 1,731,056 | 1,591,182 | 1,558,594 | 1,538,417 | 1,527,452 | RCOAA223 |
| Average total assets for the leverage ratio | 2,414,659 | 2,373,933 | 2,256,866 | 2,255,820 | 2,253,043 | 2,230,860 | 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 | $37.1M | $1.1M | 2.98% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $411.1M | $133.9M | 32.57% | 7.62% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $528.6M | $264.3M | 50.00% | 15.04% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.4M | $5.1M | 150.00% | 0.29% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.4M | $10.4M | 100.00% | 0.59% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.13B | $1.13B | 100.00% | 64.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $115.2M | $107.2M | 93.05% | 6.10% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.7M | $34.2M | 1250.00% | 1.94% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $33.3M | $33.3M | 100.00% | 1.90% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $5.0M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $37.0M | NA | 2.11% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.72B | ties to item 31 ($1.72B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.76B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.76B | 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 | 13.24% | 13.24% | 14.34% | 9.63% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.03% | 13.03% | 14.19% | 9.50% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.87% | 13.87% | 15.02% | 9.78% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.77% | 13.77% | 14.93% | 9.52% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.61% | 13.61% | 14.78% | 9.29% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.42% | 13.42% | 14.59% | 9.19% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.22% | 13.22% | 14.37% | 9.12% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.34% | 13.34% | 14.43% | 9.53% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.52% | 13.52% | 14.61% | 9.58% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.33% | 13.33% | 14.44% | 9.50% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.27% | 13.27% | 14.44% | 9.36% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.09% | 13.09% | 14.34% | 9.38% | 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 |
|---|---|---|---|---|---|---|
| Ephrata National Bank (this bank) | Risk-based | 13.24% | 13.24% | 14.34% | 9.63% | |
| First Western Bank and Trust | $2.39B | CBLR | NA | NA | NA | 9.61% |
| Guaranty Bank | $2.38B | Risk-based | 13.19% | 13.19% | 14.44% | 12.34% |
| John Marshall Bank | $2.40B | Risk-based | 15.59% | 15.59% | 16.68% | 12.95% |
| First Community Bank | $2.38B | Risk-based | 12.98% | 12.98% | 14.13% | 9.29% |
| Anderson Brothers Bank | $2.38B | Risk-based | 11.24% | 11.24% | 12.49% | 9.29% |
| QNB Bank | $2.37B | Risk-based | 12.45% | 12.45% | 13.13% | 9.84% |
| PiBank, N.A. | $2.37B | Risk-based | 10.83% | 17.27% | 18.52% | 9.71% |
| First United Bank | $2.41B | Risk-based | 15.64% | 15.64% | 16.83% | 11.17% |
| Peer 25th percentile | 11.84% | 12.72% | 13.63% | 9.53% | ||
| Peer median | 12.98% | 13.19% | 14.44% | 9.78% | ||
| Peer 75th percentile | 14.39% | 15.61% | 16.76% | 11.46% | ||
| This bank's percentile | 71 | 57 | 43 | 38 |
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/425911/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.