Forward Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.83% (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: 4.83% (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 10.94% +4.44 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 | $105.2M | 105,203 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $961.4M | 961,443 | RCOAA223 |
| Recomputed ratio | 10.94% | numerator / denominator | |
| Filed ratio | 10.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.44 pp | $42.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.85% +3.85 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 | $113.9M | 113,943 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $961.4M | 961,443 | RCOAA223 |
| Recomputed ratio | 11.85% | numerator / denominator | |
| Filed ratio | 11.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.85 pp | $37.0M | capital that could be lost first |
Total risk-based capital ratio 12.83% +2.83 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 | $123.3M | 123,348 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $961.4M | 961,443 | RCOAA223 |
| Recomputed ratio | 12.83% | numerator / denominator | |
| Filed ratio | 12.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.83 pp | $27.2M | capital that could be lost first |
Tier 1 leverage ratio 9.18% +4.18 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 | $113.9M | 113,943 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.24B | 1,241,580 | RCOAA224 |
| Recomputed ratio | 9.18% | numerator / denominator | |
| Filed ratio | 9.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.18 pp | $51.9M | 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 | 35,751 | 15,751 | 15,751 | 15,751 | 15,751 | 15,751 | RCOAP742 |
| Retained earnings | 85,892 | 103,282 | 100,577 | 100,929 | 98,193 | 95,872 | RCOAKW00 |
| Accumulated other comprehensive income | (11,638) | (11,686) | (11,243) | (12,330) | (14,047) | (14,675) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 110,005 | 107,347 | 105,085 | 104,350 | 99,897 | 96,948 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,802) | (4,704) | (5,283) | (4,393) | (2,454) | (1,907) | P859 - P840 |
| Common equity Tier 1 capital | 105,203 | 102,643 | 99,802 | 99,957 | 97,443 | 95,041 | RCOAP859 |
| Additional Tier 1 capital | 8,740 | 8,740 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 113,943 | 111,383 | 99,802 | 99,957 | 97,443 | 95,041 | RCOA8274 |
| Tier 2 capital | 9,405 | 8,788 | 8,547 | 8,380 | 8,407 | 8,132 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,405 | 8,788 | 8,547 | 8,380 | 8,407 | 8,132 | RCOA5310 |
| Total capital | 123,348 | 120,171 | 108,349 | 108,337 | 105,850 | 103,173 | RCOA3792 |
| Total risk-weighted assets | 961,443 | 910,209 | 884,029 | 852,345 | 868,777 | 847,088 | RCOAA223 |
| Average total assets for the leverage ratio | 1,241,580 | 1,189,519 | 1,156,462 | 1,133,731 | 1,116,237 | 1,109,105 | 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 | $24.3M | $3.2M | 13.06% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $235.3M | $23.6M | 10.02% | 2.45% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.9M | $381K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $270.2M | $148.0M | 54.76% | 15.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $650K | $975K | 150.00% | 0.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $676.3M | $669.2M | 98.95% | 69.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $79.6M | $78.4M | 98.51% | 8.15% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $23.2M | $23.2M | 100.00% | 2.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $14.6M | NA | 1.52% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $946.8M | ties to item 31 ($946.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $961.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $961.4M | 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 | 10.94% | 11.85% | 12.83% | 9.18% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.28% | 12.24% | 13.20% | 9.36% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.29% | 11.29% | 12.26% | 8.63% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.73% | 11.73% | 12.71% | 8.82% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.22% | 11.22% | 12.18% | 8.73% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.22% | 11.22% | 12.18% | 8.57% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.94% | 10.94% | 11.88% | 8.40% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.28% | 11.28% | 12.21% | 8.39% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.15% | 11.15% | 12.08% | 8.58% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.68% | 10.68% | 11.52% | 8.26% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.65% | 10.65% | 11.49% | 8.13% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.97% | 10.97% | 11.80% | 8.40% | 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 |
|---|---|---|---|---|---|---|
| Forward Bank (this bank) | Risk-based | 10.94% | 11.85% | 12.83% | 9.18% | |
| Synergy Bank | $1.28B | CBLR | NA | NA | NA | 11.26% |
| First Southern National Bank | $1.28B | Risk-based | 18.33% | 18.33% | 19.58% | 10.85% |
| Savings Bank of Mendocino County | $1.28B | CBLR | NA | NA | NA | 17.93% |
| Consumers National Bank | $1.28B | Risk-based | 10.91% | 10.91% | 11.93% | 8.35% |
| First Harrison Bank | $1.29B | CBLR | NA | NA | NA | 11.33% |
| Adams Bank & Trust | $1.29B | CBLR | NA | NA | NA | 14.11% |
| Legend Bank, N. A. | $1.27B | Risk-based | 14.14% | 14.14% | 15.32% | 10.35% |
| The Commercial and Savings Bank of Millersburg, Ohio | $1.30B | Risk-based | 15.30% | 15.30% | 16.55% | 10.25% |
| The Richwood Banking Company, Inc. | $1.30B | Risk-based | 13.77% | 13.77% | 14.76% | 10.76% |
| Legacy Bank | $1.27B | Risk-based | 10.03% | 10.03% | 11.28% | 8.85% |
| Peer 25th percentile | 11.63% | 11.63% | 12.64% | 10.27% | ||
| Peer median | 13.96% | 13.96% | 15.04% | 10.81% | ||
| Peer 75th percentile | 15.01% | 15.01% | 16.25% | 11.31% | ||
| This bank's percentile | 33 | 33 | 33 | 20 |
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/313577/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.