The Garrett State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.14% (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: 11.14% (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 17.89% +11.39 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 | $40.6M | 40,641 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.2M | 227,210 | RCOAA223 |
| Recomputed ratio | 17.89% | numerator / denominator | |
| Filed ratio | 17.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.39 pp | $25.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.89% +9.89 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 | $40.6M | 40,641 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.2M | 227,210 | RCOAA223 |
| Recomputed ratio | 17.89% | numerator / denominator | |
| Filed ratio | 17.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.89 pp | $22.5M | capital that could be lost first |
Total risk-based capital ratio 19.14% +9.14 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 | $43.5M | 43,483 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.2M | 227,210 | RCOAA223 |
| Recomputed ratio | 19.14% | numerator / denominator | |
| Filed ratio | 19.14% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.14 pp | $20.8M | capital that could be lost first |
Tier 1 leverage ratio 10.47% +5.47 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 | $40.6M | 40,641 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $388.2M | 388,183 | RCOAA224 |
| Recomputed ratio | 10.47% | numerator / denominator | |
| Filed ratio | 10.47% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.47 pp | $21.2M | 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 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | RCOAP742 |
| Retained earnings | 36,741 | 35,959 | 34,964 | 34,390 | 33,648 | 33,205 | RCOAKW00 |
| Accumulated other comprehensive income | (659) | (970) | (257) | (626) | (1,395) | (1,189) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,982 | 38,889 | 38,607 | 37,664 | 36,153 | 35,916 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 659 | 970 | 257 | 626 | 1,395 | 1,189 | P859 - P840 |
| Common equity Tier 1 capital | 40,641 | 39,859 | 38,864 | 38,290 | 37,548 | 37,105 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,641 | 39,859 | 38,864 | 38,290 | 37,548 | 37,105 | RCOA8274 |
| Tier 2 capital | 2,842 | 2,748 | 2,685 | 2,650 | 2,553 | 2,574 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,842 | 2,748 | 2,685 | 2,650 | 2,553 | 2,574 | RCOA5310 |
| Total capital | 43,483 | 42,607 | 41,549 | 40,940 | 40,101 | 39,679 | RCOA3792 |
| Total risk-weighted assets | 227,210 | 219,604 | 214,575 | 211,715 | 203,927 | 205,725 | RCOAA223 |
| Average total assets for the leverage ratio | 388,183 | 378,440 | 385,396 | 379,900 | 363,828 | 353,946 | 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 | $35.4M | $1.2M | 3.29% | 0.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $69.7M | $20.9M | 29.92% | 9.18% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $214.8M | $114.6M | 53.35% | 50.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 0.91% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $75.8M | $75.8M | 100.00% | 33.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.2M | $4.6M | 74.06% | 2.00% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.3M | $8.3M | 100.00% | 3.65% | 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 | $227.4M | ties to item 31 ($227.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $227.4M | RCONB704 |
| Less: excess allowance for credit losses | $171K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $227.2M | 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 | 17.89% | 17.89% | 19.14% | 10.47% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.15% | 18.15% | 19.40% | 10.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.11% | 18.11% | 19.36% | 10.08% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.09% | 18.09% | 19.34% | 10.08% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.41% | 18.41% | 19.66% | 10.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.04% | 18.04% | 19.29% | 10.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.01% | 18.01% | 19.27% | 10.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.13% | 18.13% | 19.38% | 10.38% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.91% | 17.91% | 19.16% | 10.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.92% | 17.92% | 19.17% | 10.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.00% | 18.00% | 19.25% | 10.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.31% | 18.31% | 19.57% | 10.32% | 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 |
|---|---|---|---|---|---|---|
| The Garrett State Bank (this bank) | Risk-based | 17.89% | 17.89% | 19.14% | 10.47% | |
| Big Horn Federal Savings Bank | $399.8M | Risk-based | 22.38% | 22.38% | 23.63% | 11.32% |
| Pony Express Bank | $399.5M | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% |
| Liberty Bank N.A. | $399.2M | Risk-based | 19.38% | 19.38% | 20.63% | 14.44% |
| The Security National Bank of Enid | $400.4M | Risk-based | 17.22% | 17.22% | 18.48% | 8.74% |
| Bank of St. Francisville | $398.7M | CBLR | NA | NA | NA | 9.87% |
| Mutual Savings Association | $398.6M | Risk-based | 31.86% | 31.86% | 32.95% | 23.84% |
| First Sentinel Bank | $398.0M | Risk-based | 12.76% | 12.76% | 13.87% | 10.02% |
| Southern Heritage Bank | $397.9M | CBLR | NA | NA | NA | 10.54% |
| Bankcherokee | $401.9M | Risk-based | 15.52% | 15.52% | 16.77% | 11.01% |
| First State Bank | $402.0M | Risk-based | 16.50% | 16.50% | 16.76% | 11.23% |
| Peer 25th percentile | 14.83% | 14.83% | 16.04% | 10.06% | ||
| Peer median | 16.86% | 16.86% | 17.62% | 10.78% | ||
| Peer 75th percentile | 20.13% | 20.13% | 21.38% | 11.30% | ||
| This bank's percentile | 62 | 62 | 62 | 40 |
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/465243/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.