Equitable Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 21.42% (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: 21.42% (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 29.05% +22.55 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 | $26.7M | 26,689 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.9M | 91,868 | RCOAA223 |
| Recomputed ratio | 29.05% | numerator / denominator | |
| Filed ratio | 29.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +22.55 pp | $20.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.05% +21.05 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 | $26.7M | 26,689 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.9M | 91,868 | RCOAA223 |
| Recomputed ratio | 29.05% | numerator / denominator | |
| Filed ratio | 29.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.05 pp | $19.3M | capital that could be lost first |
Total risk-based capital ratio 29.42% +19.42 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 | $27.0M | 27,028 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $91.9M | 91,868 | RCOAA223 |
| Recomputed ratio | 29.42% | numerator / denominator | |
| Filed ratio | 29.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +19.42 pp | $17.8M | capital that could be lost first |
Tier 1 leverage ratio 15.69% +10.69 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 | $26.7M | 26,689 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $170.1M | 170,143 | RCOAA224 |
| Recomputed ratio | 15.69% | numerator / denominator | |
| Filed ratio | 15.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.69 pp | $18.2M | 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 | 500 | 500 | 500 | 500 | 500 | 500 | RCOAP742 |
| Retained earnings | 26,189 | 26,161 | 26,099 | 26,034 | 25,940 | 25,981 | RCOAKW00 |
| Accumulated other comprehensive income | (301) | (262) | (224) | (277) | (344) | (383) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,388 | 26,399 | 26,375 | 26,257 | 26,096 | 26,098 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 301 | 262 | 224 | 277 | 344 | (406) | P859 - P840 |
| Common equity Tier 1 capital | 26,689 | 26,661 | 26,599 | 26,534 | 26,440 | 25,692 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,689 | 26,661 | 26,599 | 26,534 | 26,440 | 25,692 | RCOA8274 |
| Tier 2 capital | 339 | 339 | 339 | 339 | 339 | 353 | RCOA5311 |
| Allowance includable in Tier 2 capital | 339 | 339 | 339 | 339 | 339 | 353 | RCOA5310 |
| Total capital | 27,028 | 27,000 | 26,938 | 26,873 | 26,779 | 26,045 | RCOA3792 |
| Total risk-weighted assets | 91,868 | 90,859 | 93,006 | 90,390 | 89,932 | 89,209 | RCOAA223 |
| Average total assets for the leverage ratio | 170,143 | 171,024 | 168,951 | 164,051 | 161,658 | 161,065 | 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 | $15.5M | $2.5M | 16.26% | 2.75% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $9.1M | $1.8M | 20.00% | 1.97% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $139.6M | $71.0M | 50.90% | 77.33% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $744K | $366K | 49.23% | 0.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.2M | $2.8M | 66.37% | 3.02% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $90K | $45K | 50.00% | 0.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $13.3M | NA | 14.48% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $78.6M | ties to item 31 ($78.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $91.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $91.9M | 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 | 29.05% | 29.05% | 29.42% | 15.69% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 29.34% | 29.34% | 29.72% | 15.59% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 28.60% | 28.60% | 28.96% | 15.74% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 29.36% | 29.36% | 29.73% | 16.17% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 29.40% | 29.40% | 29.78% | 16.36% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 28.80% | 28.80% | 29.20% | 15.95% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 28.32% | 28.32% | 28.72% | 15.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 29.45% | 29.45% | 29.86% | 15.99% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 29.01% | 29.01% | 29.41% | 16.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 30.24% | 30.24% | 30.66% | 16.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 28.06% | 28.06% | 28.45% | 16.41% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 29.98% | 29.98% | 30.39% | 16.31% | 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 Savings and Loan Association (this bank) | Risk-based | 29.05% | 29.05% | 29.42% | 15.69% | |
| Peoples Bank & Trust Company | $168.6M | CBLR | NA | NA | NA | 14.70% |
| Union State Bank | $168.7M | CBLR | NA | NA | NA | 9.28% |
| Commerce Bank | $167.9M | CBLR | NA | NA | NA | 12.46% |
| Riverwind Bank | $167.8M | CBLR | NA | NA | NA | 9.09% |
| The Brady National Bank | $167.7M | Risk-based | 19.57% | 19.57% | 20.83% | 10.00% |
| The First National Bank of Eagle Lake | $167.7M | CBLR | NA | NA | NA | 11.38% |
| Unb Bank | $167.3M | CBLR | NA | NA | NA | 9.33% |
| Farmers State Bank of Western Illinois | $167.3M | CBLR | NA | NA | NA | 14.08% |
| Impact Bank | $167.2M | Risk-based | 15.40% | 15.40% | 16.49% | 10.62% |
| Peer 25th percentile | 16.44% | 16.44% | 17.57% | 9.33% | ||
| Peer median | 17.48% | 17.48% | 18.66% | 10.62% | ||
| Peer 75th percentile | 18.53% | 18.53% | 19.74% | 12.46% | ||
| 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/206473/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.