Gala Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.06% (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: 22.06% (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 29.51% +23.01 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 | $8.3M | 8,348 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.3M | 28,293 | RCOAA223 |
| Recomputed ratio | 29.51% | numerator / denominator | |
| Filed ratio | 29.51% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +23.01 pp | $6.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.51% +21.51 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 | $8.3M | 8,348 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.3M | 28,293 | RCOAA223 |
| Recomputed ratio | 29.51% | numerator / denominator | |
| Filed ratio | 29.51% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.51 pp | $6.1M | capital that could be lost first |
Total risk-based capital ratio 30.06% +20.06 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 | $8.5M | 8,504 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $28.3M | 28,293 | RCOAA223 |
| Recomputed ratio | 30.06% | numerator / denominator | |
| Filed ratio | 30.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.06 pp | $5.7M | capital that could be lost first |
Tier 1 leverage ratio 22.07% +17.07 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 | $8.3M | 8,348 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $37.8M | 37,833 | RCOAA224 |
| Recomputed ratio | 22.07% | numerator / denominator | |
| Filed ratio | 22.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +17.07 pp | $6.5M | 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 | 11,696 | 11,696 | 11,696 | 11,696 | 11,696 | 11,696 | RCOAP742 |
| Retained earnings | (2,487) | (2,302) | (2,125) | (1,933) | (1,749) | (1,566) | RCOAKW00 |
| Accumulated other comprehensive income | (29) | (18) | 9 | 2 | (2) | 1 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,180 | 9,376 | 9,580 | 9,765 | 9,945 | 10,131 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (832) | (780) | (746) | (658) | (587) | (531) | P859 - P840 |
| Common equity Tier 1 capital | 8,348 | 8,596 | 8,834 | 9,107 | 9,358 | 9,600 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,348 | 8,596 | 8,834 | 9,107 | 9,358 | 9,600 | RCOA8274 |
| Tier 2 capital | 156 | 135 | 125 | 100 | 70 | 33 | RCOA5311 |
| Allowance includable in Tier 2 capital | 156 | 135 | 125 | 100 | 70 | 33 | RCOA5310 |
| Total capital | 8,504 | 8,731 | 8,959 | 9,207 | 9,428 | 9,633 | RCOA3792 |
| Total risk-weighted assets | 28,293 | 23,557 | 22,647 | 18,445 | 12,054 | 8,323 | RCOAA223 |
| Average total assets for the leverage ratio | 37,833 | 32,457 | 29,316 | 26,576 | 19,806 | 11,311 | 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 | $1.2M | $800 | 0.07% | 0.00% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $6.4M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.7M | $1.9M | 20.00% | 6.86% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $200K | $100K | 50.00% | 0.35% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $22.0M | $21.6M | 97.96% | 76.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.7M | $4.7M | 99.19% | 16.46% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $200 | 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 | $28.3M | ties to item 31 ($28.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $28.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $28.3M | RCONG641, ties |
7 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 | 29.51% | 29.51% | 30.06% | 22.07% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 36.49% | 36.49% | 37.06% | 26.48% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 39.01% | 39.01% | 39.56% | 30.13% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 49.37% | 49.37% | 49.92% | 34.27% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 77.63% | 77.63% | 78.21% | 47.25% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 115.34% | 115.34% | 115.74% | 84.87% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | NA | NA | NA | NA | 21.43% | 21.43% | 22.37% | 12.92% |
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 |
|---|---|---|---|---|---|---|
| Gala Bank (this bank) | Risk-based | 29.51% | 29.51% | 30.06% | 22.07% | |
| Highland State Bank | $44.9M | CBLR | NA | NA | NA | 11.98% |
| Portrait Bank | $44.7M | CBLR | NA | NA | NA | 99.23% |
| Sound Banking Company | $45.2M | Risk-based | 15.27% | 15.27% | 16.52% | 12.08% |
| Its Bank | $45.2M | CBLR | NA | NA | NA | 97.51% |
| Ninnescah Valley Bank | $44.6M | CBLR | NA | NA | NA | 12.04% |
| 1st Bank in Hominy | $45.3M | CBLR | NA | NA | NA | 9.47% |
| Cornerstone Community Bank | $44.5M | Risk-based | 220.54% | 220.54% | 220.54% | 277.16% |
| Home Savings Bank of Wapakoneta | $45.3M | CBLR | NA | NA | NA | 12.40% |
| Peer 25th percentile | 66.59% | 66.59% | 67.53% | 12.03% | ||
| Peer median | 117.91% | 117.91% | 118.53% | 12.24% | ||
| Peer 75th percentile | 169.22% | 169.22% | 169.54% | 97.94% | ||
| This bank's percentile | 50 | 50 | 50 | 62 |
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/5839915/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.