Equitable Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.03% (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: 6.03% (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 12.77% +6.27 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 | $54.2M | 54,247 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $424.6M | 424,641 | RCOAA223 |
| Recomputed ratio | 12.77% | numerator / denominator | |
| Filed ratio | 12.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.27 pp | $26.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.77% +4.77 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 | $54.2M | 54,247 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $424.6M | 424,641 | RCOAA223 |
| Recomputed ratio | 12.77% | numerator / denominator | |
| Filed ratio | 12.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.77 pp | $20.3M | capital that could be lost first |
Total risk-based capital ratio 14.03% +4.03 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 | $59.6M | 59,565 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $424.6M | 424,641 | RCOAA223 |
| Recomputed ratio | 14.03% | numerator / denominator | |
| Filed ratio | 14.03% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.03 pp | $17.1M | capital that could be lost first |
Tier 1 leverage ratio 10.45% +5.45 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 | $54.2M | 54,247 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $519.2M | 519,214 | RCOAA224 |
| Recomputed ratio | 10.45% | numerator / denominator | |
| Filed ratio | 10.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.45 pp | $28.3M | 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 | 16,691 | 16,666 | 16,642 | 16,619 | 16,598 | 15,160 | RCOAP742 |
| Retained earnings | 38,312 | 37,659 | 36,470 | 35,350 | 34,832 | 34,441 | RCOAKW00 |
| Accumulated other comprehensive income | (59) | (7) | 38 | 29 | (44) | (33) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 54,944 | 54,318 | 53,150 | 51,998 | 51,386 | 49,568 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (697) | (792) | (881) | (915) | (885) | (939) | P859 - P840 |
| Common equity Tier 1 capital | 54,247 | 53,526 | 52,269 | 51,083 | 50,501 | 48,629 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 54,247 | 53,526 | 52,269 | 51,083 | 50,501 | 48,629 | RCOA8274 |
| Tier 2 capital | 5,318 | 5,181 | 5,212 | 5,116 | 5,200 | 5,115 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,318 | 5,181 | 5,212 | 5,116 | 5,200 | 5,115 | RCOA5310 |
| Total capital | 59,565 | 58,707 | 57,481 | 56,199 | 55,701 | 53,744 | RCOA3792 |
| Total risk-weighted assets | 424,641 | 413,392 | 415,853 | 408,030 | 415,005 | 408,126 | RCOAA223 |
| Average total assets for the leverage ratio | 519,214 | 520,653 | 511,017 | 507,399 | 521,398 | 514,662 | 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 | $9.9M | $630K | 6.39% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $37.3M | $2.1M | 5.55% | 0.49% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $158.2M | $79.1M | 50.01% | 18.59% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $463K | $694K | 150.00% | 0.16% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $24K | $36K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $295.4M | $295.4M | 100.00% | 69.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.3M | $27.8M | 98.18% | 6.53% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $579K | $7.2M | 1250.00% | 1.70% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $24.1M | $9.2M | 38.22% | 2.16% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.3M | NA | 0.78% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $422.1M | ties to item 31 ($422.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $425.5M | RCONB704 |
| Less: excess allowance for credit losses | $815K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $424.6M | 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 | 12.77% | 12.77% | 14.03% | 10.45% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.95% | 12.95% | 14.20% | 10.28% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.57% | 12.57% | 13.82% | 10.23% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.52% | 12.52% | 13.77% | 10.07% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.17% | 12.17% | 13.42% | 9.69% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.92% | 11.92% | 13.17% | 9.45% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.59% | 11.59% | 12.84% | 9.52% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.51% | 11.51% | 12.76% | 9.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.25% | 11.25% | 12.51% | 9.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.28% | 11.28% | 12.53% | 9.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.26% | 11.26% | 12.51% | 9.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.63% | 11.63% | 12.89% | 9.31% | 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 |
|---|---|---|---|---|---|---|
| Equitable Bank (this bank) | Risk-based | 12.77% | 12.77% | 14.03% | 10.45% | |
| Shelby County State Bank | $523.6M | Risk-based | 13.64% | 13.64% | 14.81% | 10.00% |
| Germantown Trust & Savings Bank | $523.6M | CBLR | NA | NA | NA | 11.58% |
| United Midwest Savings Bank, N.A. | $523.4M | Risk-based | 18.41% | 18.41% | 19.68% | 12.93% |
| Woodford State Bank | $523.4M | Risk-based | 10.28% | 10.28% | 10.90% | 8.11% |
| Coulee Bank | $524.4M | Risk-based | 11.54% | 11.54% | 12.79% | 9.13% |
| Denali State Bank | $522.6M | Risk-based | 14.77% | 14.77% | 16.03% | 11.65% |
| Select Bank | $524.4M | Risk-based | 11.52% | 11.52% | 12.37% | 9.54% |
| Enterprise Bank | $524.6M | Risk-based | 11.34% | 11.34% | 11.67% | 8.15% |
| United Community Bank of West Kentucky, Inc. | $524.9M | CBLR | NA | NA | NA | 11.01% |
| First State Bank of Dequeen | $525.1M | CBLR | NA | NA | NA | 8.54% |
| Peer 25th percentile | 11.43% | 11.43% | 12.02% | 8.69% | ||
| Peer median | 11.54% | 11.54% | 12.79% | 9.77% | ||
| Peer 75th percentile | 14.21% | 14.21% | 15.42% | 11.44% | ||
| This bank's percentile | 57 | 57 | 57 | 60 |
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/81175/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.