Eureka Homestead: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 34.17% (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: 34.17% (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 40.92% +34.42 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 | $18.5M | 18,488 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $45.2M | 45,182 | RCOAA223 |
| Recomputed ratio | 40.92% | numerator / denominator | |
| Filed ratio | 40.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +34.42 pp | $15.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 40.92% +32.92 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 | $18.5M | 18,488 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $45.2M | 45,182 | RCOAA223 |
| Recomputed ratio | 40.92% | numerator / denominator | |
| Filed ratio | 40.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +32.92 pp | $14.9M | capital that could be lost first |
Total risk-based capital ratio 42.17% +32.17 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 | $19.1M | 19,055 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $45.2M | 45,182 | RCOAA223 |
| Recomputed ratio | 42.17% | numerator / denominator | |
| Filed ratio | 42.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +32.17 pp | $14.5M | capital that could be lost first |
Tier 1 leverage ratio 21.12% +16.12 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 | $18.5M | 18,488 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $87.5M | 87,533 | RCOAA224 |
| Recomputed ratio | 21.12% | numerator / denominator | |
| Filed ratio | 21.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +16.12 pp | $14.1M | 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 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 6,603 | 6,603 | 6,603 | 6,603 | 6,603 | 6,603 | RCOAP742 |
| Retained earnings | 11,885 | 12,046 | 12,125 | 12,213 | 12,349 | 12,495 | RCOAKW00 |
| Accumulated other comprehensive income | (108) | (108) | (109) | (121) | (132) | (147) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,380 | 18,541 | 18,619 | 18,695 | 18,820 | 18,951 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 108 | 108 | 109 | 121 | 132 | 147 | P859 - P840 |
| Common equity Tier 1 capital | 18,488 | 18,649 | 18,728 | 18,816 | 18,952 | 19,098 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,488 | 18,649 | 18,728 | 18,816 | 18,952 | 19,098 | RCOA8274 |
| Tier 2 capital | 567 | 583 | 588 | 600 | 611 | 614 | RCOA5311 |
| Allowance includable in Tier 2 capital | 567 | 583 | 588 | 600 | 611 | 614 | RCOA5310 |
| Total capital | 19,055 | 19,232 | 19,316 | 19,416 | 19,563 | 19,712 | RCOA3792 |
| Total risk-weighted assets | 45,182 | 46,497 | 46,849 | 47,793 | 48,738 | 48,943 | RCOAA223 |
| Average total assets for the leverage ratio | 87,533 | 90,122 | 90,534 | 91,225 | 92,598 | 97,140 | 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 | $6.8M | $1.1M | 15.57% | 2.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.9M | $204K | 10.62% | 0.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $75.2M | $38.4M | 51.08% | 84.60% | RC-R Part II, item 4.a, 5.a |
| All other assets | $3.5M | $2.9M | 81.37% | 6.34% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $2.9M | NA | 6.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $42.6M | ties to item 31 ($42.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $45.4M | RCONB704 |
| Less: excess allowance for credit losses | $232K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $45.2M | 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 | 40.92% | 40.92% | 42.17% | 21.12% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 40.11% | 40.11% | 41.36% | 20.69% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 39.98% | 39.98% | 41.23% | 20.69% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 39.37% | 39.37% | 40.63% | 20.63% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 38.89% | 38.89% | 40.14% | 20.47% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 39.02% | 39.02% | 40.28% | 19.66% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 38.51% | 38.51% | 39.76% | 19.14% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 37.66% | 37.66% | 38.91% | 19.11% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 37.09% | 37.09% | 38.34% | 18.37% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 37.25% | 37.25% | 38.51% | 18.24% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 37.40% | 37.40% | 38.65% | 18.33% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 37.91% | 37.91% | 39.16% | 18.78% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Eureka Homestead (this bank) | Risk-based | 40.92% | 40.92% | 42.17% | 21.12% | |
| Bandera Bank | $89.3M | CBLR | NA | NA | NA | 12.29% |
| Chambers State Bank | $89.2M | CBLR | NA | NA | NA | 24.74% |
| The State Exchange Bank | $89.6M | CBLR | NA | NA | NA | 10.65% |
| Bank of Yates City | $89.1M | CBLR | NA | NA | NA | 9.74% |
| Community State Bank | $89.7M | Risk-based | 20.40% | 20.40% | 21.65% | 7.49% |
| Community State Bank | $89.8M | CBLR | NA | NA | NA | 9.98% |
| New Century Bank | $88.9M | Risk-based | 14.89% | 14.89% | 16.14% | 13.16% |
| First State Bank | $89.8M | CBLR | NA | NA | NA | 13.18% |
| Belt Valley Bank | $89.9M | CBLR | NA | NA | NA | 14.83% |
| Peer 25th percentile | 16.27% | 16.27% | 17.52% | 9.98% | ||
| Peer median | 17.65% | 17.65% | 18.90% | 12.29% | ||
| Peer 75th percentile | 19.02% | 19.02% | 20.28% | 13.18% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/794475/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.