The Geo. D. Warthen Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.99% (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: 15.99% (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 22.74% +16.24 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 | $26.3M | 26,314 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.7M | 115,735 | RCOAA223 |
| Recomputed ratio | 22.74% | numerator / denominator | |
| Filed ratio | 22.74% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.24 pp | $18.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.74% +14.74 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 | $26.3M | 26,314 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.7M | 115,735 | RCOAA223 |
| Recomputed ratio | 22.74% | numerator / denominator | |
| Filed ratio | 22.74% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.74 pp | $17.1M | capital that could be lost first |
Total risk-based capital ratio 23.99% +13.99 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 | $27.8M | 27,762 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.7M | 115,735 | RCOAA223 |
| Recomputed ratio | 23.99% | numerator / denominator | |
| Filed ratio | 23.99% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.99 pp | $16.2M | capital that could be lost first |
Tier 1 leverage ratio 13.01% +8.01 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 | $26.3M | 26,314 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $202.3M | 202,295 | RCOAA224 |
| Recomputed ratio | 13.01% | numerator / denominator | |
| Filed ratio | 13.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.01 pp | $16.2M | 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 | 10,500 | 10,500 | 10,500 | 10,500 | 10,500 | 10,500 | RCOAP742 |
| Retained earnings | 15,871 | 15,388 | 15,407 | 14,697 | 14,124 | 13,518 | RCOAKW00 |
| Accumulated other comprehensive income | (1,793) | (1,485) | (1,221) | (1,231) | (1,715) | (1,709) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,578 | 24,403 | 24,686 | 23,966 | 22,909 | 22,309 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,736 | 1,401 | 1,137 | 1,157 | 1,665 | 1,659 | P859 - P840 |
| Common equity Tier 1 capital | 26,314 | 25,804 | 25,823 | 25,123 | 24,574 | 23,968 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,314 | 25,804 | 25,823 | 25,123 | 24,574 | 23,968 | RCOA8274 |
| Tier 2 capital | 1,448 | 1,444 | 1,494 | 1,471 | 1,518 | 1,498 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,448 | 1,444 | 1,494 | 1,471 | 1,518 | 1,498 | RCOA5310 |
| Total capital | 27,762 | 27,248 | 27,317 | 26,594 | 26,092 | 25,466 | RCOA3792 |
| Total risk-weighted assets | 115,735 | 115,343 | 119,424 | 117,540 | 121,317 | 119,794 | RCOAA223 |
| Average total assets for the leverage ratio | 202,295 | 206,202 | 200,997 | 202,427 | 205,711 | 208,977 | 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 | $17.5M | $132K | 0.76% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $55.5M | $12.8M | 23.12% | 11.08% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $558K | $112K | 20.00% | 0.10% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $48.1M | $24.0M | 50.00% | 20.76% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $689K | $1.0M | 150.00% | 0.89% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.4M | $2.0M | 150.00% | 1.76% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $57.0M | $56.9M | 99.69% | 49.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.3M | $13.0M | 97.93% | 11.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.7M | $5.7M | 100.00% | 4.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $115.8M | does not tie to item 31 ($115.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $115.8M | RCONB704 |
| Less: excess allowance for credit losses | $70K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $115.7M | 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 | 22.74% | 22.74% | 23.99% | 13.01% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.37% | 22.37% | 23.62% | 12.51% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.62% | 21.62% | 22.87% | 12.85% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.37% | 21.37% | 22.63% | 12.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.26% | 20.26% | 21.51% | 11.95% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.01% | 20.01% | 21.26% | 11.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.07% | 20.07% | 21.32% | 11.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.49% | 19.49% | 20.74% | 10.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.18% | 18.18% | 19.37% | 10.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.47% | 17.47% | 18.59% | 9.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.06% | 17.06% | 18.15% | 10.14% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.28% | 16.28% | 17.44% | 9.52% | 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 Geo. D. Warthen Bank (this bank) | Risk-based | 22.74% | 22.74% | 23.99% | 13.01% | |
| Fowler State Bank | $190.3M | CBLR | NA | NA | NA | 15.51% |
| Peoples State Bank of Munising | $190.4M | CBLR | NA | NA | NA | 12.75% |
| Citizens Federal Savings Bank | $190.1M | CBLR | NA | NA | NA | 20.08% |
| First State Bank Shannon-Polo | $190.5M | Risk-based | 13.80% | 13.80% | 14.69% | 10.31% |
| Jersey State Bank | $190.1M | CBLR | NA | NA | NA | 13.30% |
| Citizens State Bank | $190.6M | CBLR | NA | NA | NA | 12.04% |
| First Enterprise Bank | $189.7M | CBLR | NA | NA | NA | 10.77% |
| The First State Bank of Malta | $189.7M | CBLR | NA | NA | NA | 14.36% |
| Progressive Ozark Bank | $190.9M | Risk-based | 13.45% | 13.45% | 14.69% | 9.78% |
| Peer 25th percentile | 13.53% | 13.53% | 14.69% | 10.77% | ||
| Peer median | 13.62% | 13.62% | 14.69% | 12.75% | ||
| Peer 75th percentile | 13.71% | 13.71% | 14.69% | 14.36% | ||
| This bank's percentile | 100 | 100 | 100 | 56 |
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/305237/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.