Freedom Financial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.62% (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: 3.62% (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 10.36% +3.86 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 | $25.0M | 24,961 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.8M | 240,836 | RCOAA223 |
| Recomputed ratio | 10.36% | numerator / denominator | |
| Filed ratio | 10.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.86 pp | $9.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.36% +2.36 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 | $25.0M | 24,961 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.8M | 240,836 | RCOAA223 |
| Recomputed ratio | 10.36% | numerator / denominator | |
| Filed ratio | 10.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.36 pp | $5.7M | capital that could be lost first |
Total risk-based capital ratio 11.62% +1.62 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 | $28.0M | 27,976 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.8M | 240,836 | RCOAA223 |
| Recomputed ratio | 11.62% | numerator / denominator | |
| Filed ratio | 11.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.62 pp | $3.9M | capital that could be lost first |
Tier 1 leverage ratio 9.30% +4.30 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 | $25.0M | 24,961 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $268.3M | 268,321 | RCOAA224 |
| Recomputed ratio | 9.30% | numerator / denominator | |
| Filed ratio | 9.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.30 pp | $11.5M | 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 | 13,200 | 13,200 | 13,200 | 13,200 | 13,200 | 13,200 | RCOAP742 |
| Retained earnings | 11,761 | 11,808 | 11,498 | 11,348 | 11,414 | 11,547 | RCOAKW00 |
| Accumulated other comprehensive income | 65 | 58 | 149 | 134 | 102 | 67 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,026 | 25,066 | 24,847 | 24,682 | 24,716 | 24,814 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (65) | (58) | (149) | (134) | (102) | (67) | P859 - P840 |
| Common equity Tier 1 capital | 24,961 | 25,008 | 24,698 | 24,548 | 24,614 | 24,747 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,961 | 25,008 | 24,698 | 24,548 | 24,614 | 24,747 | RCOA8274 |
| Tier 2 capital | 3,015 | 3,063 | 3,091 | 2,813 | 2,768 | 2,723 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,015 | 3,063 | 3,091 | 2,813 | 2,768 | 2,723 | RCOA5310 |
| Total capital | 27,976 | 28,071 | 27,789 | 27,361 | 27,382 | 27,470 | RCOA3792 |
| Total risk-weighted assets | 240,836 | 244,667 | 247,025 | 238,281 | 239,761 | 239,446 | RCOAA223 |
| Average total assets for the leverage ratio | 268,321 | 273,040 | 267,814 | 265,485 | 262,894 | 268,450 | 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 | $25.3M | $4.8M | 19.12% | 2.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $13.9M | $10.2M | 73.44% | 4.23% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $20.4M | $10.6M | 51.85% | 4.39% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $205.4M | $202.7M | 98.65% | 84.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.6M | $5.9M | 77.23% | 2.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.1M | $7.1M | 100.00% | 2.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $241.3M | ties to item 31 ($241.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $241.3M | RCONB704 |
| Less: excess allowance for credit losses | $433K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $240.8M | 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 | 10.36% | 10.36% | 11.62% | 9.30% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.22% | 10.22% | 11.47% | 9.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.00% | 10.00% | 11.25% | 9.22% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.30% | 10.30% | 11.48% | 9.25% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.27% | 10.27% | 11.42% | 9.36% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.34% | 10.34% | 11.47% | 9.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.11% | 10.11% | 11.24% | 9.34% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.96% | 9.96% | 11.06% | 9.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.86% | 9.86% | 10.92% | 8.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.09% | 10.09% | 11.17% | 8.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.99% | 9.99% | 11.08% | 9.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.02% | 10.02% | 11.11% | 8.87% | 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 |
|---|---|---|---|---|---|---|
| Freedom Financial Bank (this bank) | Risk-based | 10.36% | 10.36% | 11.62% | 9.30% | |
| Arlo Bank | $269.1M | CBLR | NA | NA | NA | 13.53% |
| Lamar Bank and Trust Company | $269.0M | CBLR | NA | NA | NA | 10.20% |
| Riverside Bank of Dublin | $269.0M | CBLR | NA | NA | NA | 9.14% |
| The First National Bank and Trust Company of Broken Arrow | $269.5M | Risk-based | 19.97% | 19.97% | 21.22% | 16.42% |
| Community Bank of Georgia | $269.5M | CBLR | NA | NA | NA | 10.99% |
| South Georgia Bank | $269.5M | Risk-based | 20.57% | 20.57% | 21.84% | 10.60% |
| The Peoples Bank | $269.7M | CBLR | NA | NA | NA | 11.67% |
| Patriots Bank | $268.8M | CBLR | NA | NA | NA | 9.20% |
| Castroville State Bank | $269.7M | CBLR | NA | NA | NA | 10.93% |
| Westside State Bank | $268.7M | Risk-based | 12.29% | 12.29% | 13.32% | 8.82% |
| Peer 25th percentile | 16.13% | 16.13% | 17.27% | 9.45% | ||
| Peer median | 19.97% | 19.97% | 21.22% | 10.77% | ||
| Peer 75th percentile | 20.27% | 20.27% | 21.53% | 11.50% | ||
| This bank's percentile | 0 | 0 | 0 | 30 |
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/2735137/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.