Freedombank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.32% (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: 7.32% (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 14.15% +7.65 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 | $45.1M | 45,148 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $319.0M | 318,992 | RCOAA223 |
| Recomputed ratio | 14.15% | numerator / denominator | |
| Filed ratio | 14.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.65 pp | $24.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.15% +6.15 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 | $45.1M | 45,148 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $319.0M | 318,992 | RCOAA223 |
| Recomputed ratio | 14.15% | numerator / denominator | |
| Filed ratio | 14.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.15 pp | $19.6M | capital that could be lost first |
Total risk-based capital ratio 15.32% +5.32 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 | $48.9M | 48,867 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $319.0M | 318,992 | RCOAA223 |
| Recomputed ratio | 15.32% | numerator / denominator | |
| Filed ratio | 15.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.32 pp | $17.0M | capital that could be lost first |
Tier 1 leverage ratio 10.70% +5.70 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 | $45.1M | 45,148 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $421.8M | 421,791 | RCOAA224 |
| Recomputed ratio | 10.70% | numerator / denominator | |
| Filed ratio | 10.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.70 pp | $24.1M | 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 | 23,835 | 23,835 | 23,835 | 23,835 | 23,835 | 23,835 | RCOAP742 |
| Retained earnings | 34,157 | 32,944 | 31,493 | 32,045 | 32,613 | 31,394 | RCOAKW00 |
| Accumulated other comprehensive income | (9,073) | (9,248) | (9,002) | (9,898) | (11,055) | (11,942) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 48,919 | 47,531 | 46,326 | 45,982 | 45,393 | 43,287 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,771) | (3,596) | (3,842) | (2,946) | (1,789) | (902) | P859 - P840 |
| Common equity Tier 1 capital | 45,148 | 43,935 | 42,484 | 43,036 | 43,604 | 42,385 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 45,148 | 43,935 | 42,484 | 43,036 | 43,604 | 42,385 | RCOA8274 |
| Tier 2 capital | 3,719 | 3,667 | 3,595 | 3,542 | 3,485 | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,719 | 3,667 | 3,595 | 3,542 | 3,485 | NA | RCOA5310 |
| Total capital | 48,867 | 47,602 | 46,079 | 46,578 | 47,089 | NA | RCOA3792 |
| Total risk-weighted assets | 318,992 | 313,054 | 320,005 | 318,263 | 326,416 | NA | RCOAA223 |
| Average total assets for the leverage ratio | 421,791 | 425,399 | 424,843 | 421,001 | 432,649 | 424,104 | 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 | $5.7M | $563K | 9.94% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $75.3M | $14.0M | 18.54% | 4.38% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.3M | $666K | 20.00% | 0.21% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $75.1M | $40.3M | 53.68% | 12.63% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $805K | $478K | 59.44% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $258.7M | $237.8M | 91.90% | 74.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.2M | $14.8M | 96.83% | 4.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.2M | $3.2M | 100.00% | 1.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.3M | NA | 2.27% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $311.7M | ties to item 31 ($311.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $319.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $319.0M | 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 | 14.15% | 14.15% | 15.32% | 10.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.03% | 14.03% | 15.21% | 10.33% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.28% | 13.28% | 14.40% | 10.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.52% | 13.52% | 14.64% | 10.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.36% | 13.36% | 14.43% | 10.08% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.99% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.64% | 13.64% | 14.79% | 9.86% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.01% | 14.01% | 15.17% | 10.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.89% | 13.89% | 15.04% | 9.99% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.21% | 13.21% | 14.32% | 9.93% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.18% | 13.18% | 14.27% | 9.88% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.05% | 15.05% | 16.21% | 10.70% | 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 |
|---|---|---|---|---|---|---|
| Freedombank (this bank) | Risk-based | 14.15% | 14.15% | 15.32% | 10.70% | |
| 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% |
| Home Bank SB | $433.1M | CBLR | NA | NA | NA | 12.46% |
| TS Bank | $432.7M | Risk-based | 12.81% | 12.81% | 13.56% | 10.61% |
| American National Bank-Fox Cities | $432.6M | CBLR | NA | NA | NA | 13.59% |
| The Citizens Bank of Edmond | $432.4M | Risk-based | 11.18% | 11.18% | 12.22% | 8.50% |
| The St. Henry Bank | $435.6M | CBLR | NA | NA | NA | 13.61% |
| Eureka Savings Bank | $435.8M | Risk-based | 38.19% | 38.19% | 39.44% | 21.56% |
| Frontier Bank | $436.4M | Risk-based | 18.00% | 18.00% | 19.26% | 10.78% |
| Peer 25th percentile | 12.97% | 12.97% | 13.83% | 10.66% | ||
| Peer median | 13.47% | 13.47% | 14.68% | 12.60% | ||
| Peer 75th percentile | 16.87% | 16.87% | 18.12% | 13.60% | ||
| This bank's percentile | 67 | 67 | 67 | 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/652043/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.