Eureka Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 31.44% (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: 31.44% (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 38.19% +31.69 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 | $95.2M | 95,247 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.4M | 249,403 | RCOAA223 |
| Recomputed ratio | 38.19% | numerator / denominator | |
| Filed ratio | 38.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +31.69 pp | $79.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 38.19% +30.19 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 | $95.2M | 95,247 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.4M | 249,403 | RCOAA223 |
| Recomputed ratio | 38.19% | numerator / denominator | |
| Filed ratio | 38.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +30.19 pp | $75.3M | capital that could be lost first |
Total risk-based capital ratio 39.44% +29.44 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 | $98.4M | 98,368 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.4M | 249,403 | RCOAA223 |
| Recomputed ratio | 39.44% | numerator / denominator | |
| Filed ratio | 39.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +29.44 pp | $73.4M | capital that could be lost first |
Tier 1 leverage ratio 21.56% +16.56 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 | $95.2M | 95,247 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $441.8M | 441,780 | RCOAA224 |
| Recomputed ratio | 21.56% | numerator / denominator | |
| Filed ratio | 21.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +16.56 pp | $73.2M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 95,591 | 94,682 | 93,649 | 92,704 | 91,498 | 90,383 | RCOAKW00 |
| Accumulated other comprehensive income | (5,073) | (4,710) | (4,699) | (5,222) | (7,009) | (6,977) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 90,518 | 89,972 | 88,950 | 87,482 | 84,489 | 83,406 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,729 | 4,358 | 4,340 | 4,856 | 6,636 | 6,596 | P859 - P840 |
| Common equity Tier 1 capital | 95,247 | 94,330 | 93,290 | 92,338 | 91,125 | 90,002 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 95,247 | 94,330 | 93,290 | 92,338 | 91,125 | 90,002 | RCOA8274 |
| Tier 2 capital | 3,121 | 2,902 | 2,924 | 2,797 | 2,706 | 2,726 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,121 | 2,902 | 2,924 | 2,797 | 2,706 | 2,726 | RCOA5310 |
| Total capital | 98,368 | 97,232 | 96,214 | 95,135 | 93,831 | 92,728 | RCOA3792 |
| Total risk-weighted assets | 249,403 | 244,904 | 248,892 | 234,328 | 232,542 | 237,633 | RCOAA223 |
| Average total assets for the leverage ratio | 441,780 | 438,135 | 431,647 | 425,968 | 426,120 | 423,616 | 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 | $36.0M | $1.1M | 3.04% | 0.44% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $127.9M | $33.5M | 26.16% | 13.40% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $151.8M | $78.9M | 52.00% | 31.62% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.9M | $8.9M | 150.00% | 3.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $112.9M | $112.9M | 100.00% | 45.23% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.1M | $10.1M | 90.74% | 4.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.3M | $4.3M | 100.00% | 1.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $249.7M | ties to item 31 ($249.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $249.7M | RCONB704 |
| Less: excess allowance for credit losses | $296K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $249.4M | 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 | 38.19% | 38.19% | 39.44% | 21.56% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 38.52% | 38.52% | 39.70% | 21.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 37.48% | 37.48% | 38.66% | 21.61% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 39.41% | 39.41% | 40.60% | 21.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 39.19% | 39.19% | 40.35% | 21.38% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 37.87% | 37.87% | 39.02% | 21.25% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 36.73% | 36.73% | 37.87% | 21.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 36.40% | 36.40% | 37.65% | 21.24% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 36.48% | 36.48% | 37.73% | 21.19% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 39.39% | 39.39% | 40.65% | 20.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 38.37% | 38.37% | 39.63% | 20.83% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 38.70% | 38.70% | 39.95% | 20.71% | 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 |
|---|---|---|---|---|---|---|
| Eureka Savings Bank (this bank) | Risk-based | 38.19% | 38.19% | 39.44% | 21.56% | |
| The St. Henry Bank | $435.6M | CBLR | NA | NA | NA | 13.61% |
| Frontier Bank | $436.4M | Risk-based | 18.00% | 18.00% | 19.26% | 10.78% |
| Texas Champion Bank | $436.6M | CBLR | NA | NA | NA | 10.48% |
| Freedombank | $433.9M | Risk-based | 14.15% | 14.15% | 15.32% | 10.70% |
| First National Bank Minnesota | $437.8M | Risk-based | 13.18% | 13.18% | 14.43% | 9.81% |
| Foresight Bank | $433.8M | Risk-based | 13.49% | 13.49% | 14.65% | 10.20% |
| Town & Country Bank and Trust Company | $433.7M | CBLR | NA | NA | NA | 12.75% |
| Bankers' Bank of the West | $433.6M | Risk-based | 13.46% | 13.46% | 14.71% | 14.37% |
| The Bank of Clarendon | $438.3M | CBLR | NA | NA | NA | 11.66% |
| The Bank of Clovis | $438.4M | Risk-based | 21.67% | 21.67% | 22.93% | 10.84% |
| Peer 25th percentile | 13.46% | 13.46% | 14.66% | 10.54% | ||
| Peer median | 13.82% | 13.82% | 15.01% | 10.81% | ||
| Peer 75th percentile | 17.04% | 17.04% | 18.27% | 12.47% | ||
| 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/587677/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.