Gateway Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.54% (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: 4.54% (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 11.29% +4.79 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 | $25.7M | 25,715 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.8M | 227,752 | RCOAA223 |
| Recomputed ratio | 11.29% | numerator / denominator | |
| Filed ratio | 11.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.79 pp | $10.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.29% +3.29 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 | $25.7M | 25,715 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.8M | 227,752 | RCOAA223 |
| Recomputed ratio | 11.29% | numerator / denominator | |
| Filed ratio | 11.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.29 pp | $7.5M | capital that could be lost first |
Total risk-based capital ratio 12.54% +2.54 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 | $28.6M | 28,563 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $227.8M | 227,752 | RCOAA223 |
| Recomputed ratio | 12.54% | numerator / denominator | |
| Filed ratio | 12.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.54 pp | $5.8M | capital that could be lost first |
Tier 1 leverage ratio 8.39% +3.39 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 | $25.7M | 25,715 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $306.7M | 306,653 | RCOAA224 |
| Recomputed ratio | 8.39% | numerator / denominator | |
| Filed ratio | 8.39% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.39 pp | $10.4M | 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 | 44,761 | 22,300 | 22,300 | 22,300 | 22,300 | 22,300 | RCOAP742 |
| Retained earnings | 1,513 | 4,708 | 9,479 | 8,376 | 7,792 | 7,357 | RCOAKW00 |
| Accumulated other comprehensive income | (76) | (8) | 86 | 37 | (10) | (102) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 46,198 | 27,000 | 31,865 | 30,713 | 30,082 | 29,555 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (20,483) | 8 | (86) | (37) | 10 | 102 | P859 - P840 |
| Common equity Tier 1 capital | 25,715 | 27,008 | 31,779 | 30,676 | 30,092 | 29,657 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,715 | 27,008 | 31,779 | 30,676 | 30,092 | 29,657 | RCOA8274 |
| Tier 2 capital | 2,848 | 2,821 | 2,806 | 2,795 | 2,734 | 2,754 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,848 | 2,821 | 2,806 | 2,795 | 2,734 | 2,754 | RCOA5310 |
| Total capital | 28,563 | 29,829 | 34,585 | 33,471 | 32,826 | 32,411 | RCOA3792 |
| Total risk-weighted assets | 227,752 | 225,653 | 224,372 | 223,440 | 218,544 | 219,968 | RCOAA223 |
| Average total assets for the leverage ratio | 306,653 | 304,036 | 298,704 | 297,566 | 290,936 | 282,456 | 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 | $53.2M | $5.0M | 9.42% | 2.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $18.8M | $239K | 1.27% | 0.11% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $99.8M | $67.1M | 67.25% | 29.46% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.2M | $3.3M | 150.00% | 1.45% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $124.2M | $123.0M | 99.03% | 53.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.7M | $3.4M | 93.16% | 1.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.6M | $25.7M | 100.56% | 11.30% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $227.8M | ties to item 31 ($227.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $227.8M | RCONB704 |
| Less: excess allowance for credit losses | $64K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $227.8M | 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 | 11.29% | 11.29% | 12.54% | 8.39% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.97% | 11.97% | 13.22% | 8.88% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.16% | 14.16% | 15.41% | 10.64% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.73% | 13.73% | 14.98% | 10.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.77% | 13.77% | 15.02% | 10.34% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.48% | 13.48% | 14.73% | 10.50% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.53% | 13.53% | 14.78% | 10.88% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.57% | 13.57% | 14.82% | 10.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.86% | 13.86% | 15.11% | 10.64% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.07% | 14.07% | 15.33% | 10.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.86% | 13.86% | 15.12% | 10.43% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.61% | 13.61% | 14.87% | 10.57% | 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 |
|---|---|---|---|---|---|---|
| Gateway Bank (this bank) | Risk-based | 11.29% | 11.29% | 12.54% | 8.39% | |
| The First National Bank of Hughes Springs | $319.5M | Risk-based | 17.08% | 17.08% | 18.33% | 11.04% |
| People's Bank and Trust Company of Pickett County | $319.0M | CBLR | NA | NA | NA | 10.85% |
| 1NB Bank | $319.0M | CBLR | NA | NA | NA | 10.29% |
| Citizens Bank & Trust Company of Ardmore | $318.8M | Risk-based | 16.44% | 16.44% | 17.43% | 10.60% |
| Guaranty Bank and Trust Company | $318.5M | Risk-based | 21.50% | 21.50% | 22.72% | 13.82% |
| Pacific Crest Bank | $318.5M | Risk-based | 14.79% | 14.79% | 16.05% | 11.14% |
| First Trust and Savings Bank | $320.6M | CBLR | NA | NA | NA | 10.70% |
| Alden State Bank | $318.4M | CBLR | NA | NA | NA | 12.71% |
| Community State Bank of Rock Falls | $318.4M | Risk-based | 18.66% | 18.66% | 19.93% | 12.00% |
| Abacus Federal Savings Bank | $320.7M | Risk-based | 33.96% | 33.96% | 35.26% | 16.32% |
| Peer 25th percentile | 16.60% | 16.60% | 17.66% | 10.74% | ||
| Peer median | 17.87% | 17.87% | 19.13% | 11.09% | ||
| Peer 75th percentile | 20.79% | 20.79% | 22.02% | 12.53% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/3223417/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.