Exchange Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.04% (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: 8.04% (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 14.69% +8.19 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 | $46.2M | 46,158 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.2M | 314,204 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.19 pp | $25.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.69% +6.69 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 | $46.2M | 46,158 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.2M | 314,204 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.69 pp | $21.0M | capital that could be lost first |
Total risk-based capital ratio 16.04% +6.04 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 | $50.4M | 50,394 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $314.2M | 314,204 | RCOAA223 |
| Recomputed ratio | 16.04% | numerator / denominator | |
| Filed ratio | 16.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.04 pp | $19.0M | capital that could be lost first |
Tier 1 leverage ratio 10.75% +5.75 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 | $46.2M | 46,158 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $429.2M | 429,196 | RCOAA224 |
| Recomputed ratio | 10.75% | numerator / denominator | |
| Filed ratio | 10.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.75 pp | $24.7M | 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 | 8,750 | 8,750 | 8,750 | 8,750 | 8,750 | 8,750 | RCOAP742 |
| Retained earnings | 37,408 | 36,405 | 35,380 | 34,746 | 33,864 | 32,996 | RCOAKW00 |
| Accumulated other comprehensive income | (8,724) | (8,537) | (8,835) | (9,759) | (12,326) | (11,749) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,434 | 36,618 | 35,295 | 33,737 | 30,288 | 29,997 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,724 | 8,537 | 8,835 | 9,759 | 12,326 | 11,749 | P859 - P840 |
| Common equity Tier 1 capital | 46,158 | 45,155 | 44,130 | 43,496 | 42,614 | 41,746 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 46,158 | 45,155 | 44,130 | 43,496 | 42,614 | 41,746 | RCOA8274 |
| Tier 2 capital | 4,236 | 4,101 | 4,044 | 3,993 | 3,852 | 3,747 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,931 | 3,891 | 3,866 | 3,825 | 3,786 | 3,717 | RCOA5310 |
| Total capital | 50,394 | 49,256 | 48,174 | 47,489 | 46,466 | 45,493 | RCOA3792 |
| Total risk-weighted assets | 314,204 | 311,032 | 309,098 | 305,920 | 302,847 | 297,352 | RCOAA223 |
| Average total assets for the leverage ratio | 429,196 | 422,535 | 417,385 | 411,261 | 409,440 | 400,928 | 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 | $11.0M | $513K | 4.67% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $84.8M | $22.2M | 26.22% | 7.07% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $115.7M | $58.3M | 50.40% | 18.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.2M | $4.2M | 100.00% | 1.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $203.3M | $199.3M | 98.03% | 63.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.7M | $22.0M | 96.87% | 7.00% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.9M | $7.9M | 100.00% | 2.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $314.5M | ties to item 31 ($314.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $314.5M | RCONB704 |
| Less: excess allowance for credit losses | $305K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $314.2M | 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 | 14.69% | 14.69% | 16.04% | 10.75% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.52% | 14.52% | 15.84% | 10.69% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.28% | 14.28% | 15.59% | 10.57% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.22% | 14.22% | 15.52% | 10.58% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.07% | 14.07% | 15.34% | 10.41% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.04% | 14.04% | 15.30% | 10.41% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.84% | 13.84% | 15.12% | 10.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.59% | 13.59% | 14.86% | 10.25% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.65% | 13.65% | 14.93% | 10.26% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.60% | 13.60% | 14.82% | 10.32% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.75% | 13.75% | 14.97% | 10.54% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.93% | 13.93% | 15.16% | 10.52% | 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 |
|---|---|---|---|---|---|---|
| Exchange Bank and Trust Company (this bank) | Risk-based | 14.69% | 14.69% | 16.04% | 10.75% | |
| Maquoketa State Bank | $429.0M | CBLR | NA | NA | NA | 16.45% |
| Peoples State Bank of Plainview | $429.1M | Risk-based | 12.96% | 12.96% | 14.18% | 8.87% |
| Freedom Bank, Inc. | $429.7M | CBLR | NA | NA | NA | 11.40% |
| Coffee County Bank | $427.6M | Risk-based | 11.78% | 11.78% | 13.04% | 9.65% |
| The Union State Bank of Everest | $427.3M | Risk-based | 13.37% | 13.37% | 14.62% | 9.99% |
| Bank of the Lowcountry | $430.2M | Risk-based | 11.64% | 11.64% | 12.66% | 9.25% |
| SSB Bank | $430.4M | Risk-based | 11.68% | 11.68% | 12.92% | 7.75% |
| The First National Bank of Monterey | $430.5M | CBLR | NA | NA | NA | 13.13% |
| North Valley Bank | $426.9M | CBLR | NA | NA | NA | 10.05% |
| Waukon State Bank | $426.9M | CBLR | NA | NA | NA | 10.44% |
| Peer 25th percentile | 11.68% | 11.68% | 12.92% | 9.35% | ||
| Peer median | 11.78% | 11.78% | 13.04% | 10.02% | ||
| Peer 75th percentile | 12.96% | 12.96% | 14.18% | 11.16% | ||
| This bank's percentile | 100 | 100 | 100 | 70 |
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/456755/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.