The Federal Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.68% (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: 12.68% (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 19.97% +13.47 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 | $165.6M | 165,568 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $829.2M | 829,174 | RCOAA223 |
| Recomputed ratio | 19.97% | numerator / denominator | |
| Filed ratio | 19.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.47 pp | $111.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.97% +11.97 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 | $165.6M | 165,568 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $829.2M | 829,174 | RCOAA223 |
| Recomputed ratio | 19.97% | numerator / denominator | |
| Filed ratio | 19.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.97 pp | $99.2M | capital that could be lost first |
Total risk-based capital ratio 20.68% +10.68 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 | $171.5M | 171,509 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $829.2M | 829,174 | RCOAA223 |
| Recomputed ratio | 20.68% | numerator / denominator | |
| Filed ratio | 20.68% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.68 pp | $88.6M | capital that could be lost first |
Tier 1 leverage ratio 15.86% +10.86 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 | $165.6M | 165,568 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.04B | 1,044,203 | RCOAA224 |
| Recomputed ratio | 15.86% | numerator / denominator | |
| Filed ratio | 15.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.86 pp | $113.4M | 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 | 10,387 | 10,387 | 9,400 | 9,400 | 9,400 | 9,400 | RCOAP742 |
| Retained earnings | 155,420 | 154,666 | 156,629 | 154,945 | 151,677 | 147,535 | RCOAKW00 |
| Accumulated other comprehensive income | (699) | (735) | (695) | (759) | (831) | (833) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 165,108 | 164,318 | 165,334 | 163,586 | 160,246 | 156,102 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 460 | 474 | 413 | 462 | 724 | 714 | P859 - P840 |
| Common equity Tier 1 capital | 165,568 | 164,792 | 165,747 | 164,048 | 160,970 | 156,816 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 165,568 | 164,792 | 165,747 | 164,048 | 160,970 | 156,816 | RCOA8274 |
| Tier 2 capital | 5,941 | 6,089 | 6,955 | 6,347 | 7,963 | 7,851 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,941 | 6,089 | 6,955 | 6,347 | 7,963 | 7,851 | RCOA5310 |
| Total capital | 171,509 | 170,881 | 172,702 | 170,395 | 168,933 | 164,667 | RCOA3792 |
| Total risk-weighted assets | 829,174 | 818,174 | 856,327 | 916,149 | 915,883 | 918,538 | RCOAA223 |
| Average total assets for the leverage ratio | 1,044,203 | 1,098,237 | 1,147,489 | 1,157,324 | 1,153,571 | 1,181,923 | 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 | $46.7M | $1.7M | 3.63% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $4.5M | $893K | 20.00% | 0.11% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $689.8M | $367.2M | 53.24% | 44.29% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.1M | $6.1M | 150.00% | 0.74% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $274.5M | $274.5M | 100.00% | 33.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $67.7M | $64.5M | 95.34% | 7.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $117.1M | $114.2M | 97.49% | 13.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $829.2M | ties to item 31 ($829.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $829.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $829.2M | 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 | 19.97% | 19.97% | 20.68% | 15.86% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 20.14% | 20.14% | 20.89% | 15.01% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.36% | 19.36% | 20.17% | 14.44% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 17.91% | 17.91% | 18.60% | 14.17% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 17.58% | 17.58% | 18.44% | 13.95% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 17.07% | 17.07% | 17.93% | 13.27% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 17.84% | 17.84% | 18.76% | 13.16% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.33% | 17.33% | 18.30% | 12.96% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.82% | 16.82% | 17.87% | 12.78% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.93% | 18.93% | 20.06% | 13.07% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 19.49% | 19.49% | 20.63% | 13.50% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 20.47% | 20.47% | 21.59% | 14.04% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| The Federal Savings Bank (this bank) | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% | |
| Parkside Financial Bank and Trust | $1.08B | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% |
| Bank of Wisconsin Dells | $1.08B | Risk-based | 12.97% | 12.97% | 14.23% | 12.12% |
| Commercial Bank & Trust Company | $1.08B | Risk-based | 19.46% | 19.46% | 20.71% | 12.08% |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| Insbank | $1.08B | Risk-based | 11.00% | 11.00% | 12.19% | 10.20% |
| The First National Bank of Bemidji | $1.08B | CBLR | NA | NA | NA | 11.14% |
| First Resource Bank | $1.08B | Risk-based | 11.62% | 11.62% | 12.77% | 8.34% |
| Frontier Bank of Texas | $1.08B | CBLR | NA | NA | NA | 10.05% |
| Amerasia Bank | $1.08B | Risk-based | 18.40% | 18.40% | 19.27% | 15.12% |
| Peer 25th percentile | 12.63% | 12.63% | 13.86% | 10.20% | ||
| Peer median | 14.88% | 14.88% | 16.02% | 11.61% | ||
| Peer 75th percentile | 18.16% | 18.16% | 19.13% | 12.76% | ||
| This bank's percentile | 100 | 100 | 88 | 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/2806877/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.