Graham Savings and Loan, SSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.91% (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: 13.91% (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 20.66% +14.16 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 | $18.2M | 18,191 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.1M | 88,055 | RCOAA223 |
| Recomputed ratio | 20.66% | numerator / denominator | |
| Filed ratio | 20.66% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.16 pp | $12.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.66% +12.66 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 | $18.2M | 18,191 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.1M | 88,055 | RCOAA223 |
| Recomputed ratio | 20.66% | numerator / denominator | |
| Filed ratio | 20.66% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.66 pp | $11.1M | capital that could be lost first |
Total risk-based capital ratio 21.91% +11.91 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 | $19.3M | 19,297 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.1M | 88,055 | RCOAA223 |
| Recomputed ratio | 21.91% | numerator / denominator | |
| Filed ratio | 21.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.91 pp | $10.5M | capital that could be lost first |
Tier 1 leverage ratio 11.73% +6.73 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 | $18.2M | 18,191 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $155.1M | 155,098 | RCOAA224 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.73 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 | 2,193 | 2,193 | 2,193 | 2,193 | 2,193 | 2,193 | RCOAP742 |
| Retained earnings | 15,998 | 15,511 | 15,031 | 14,786 | 14,538 | 14,435 | RCOAKW00 |
| Accumulated other comprehensive income | (111) | 21 | 44 | 53 | (72) | (23) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,080 | 17,725 | 17,268 | 17,032 | 16,659 | 16,605 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 111 | (21) | (44) | (53) | 72 | 23 | P859 - P840 |
| Common equity Tier 1 capital | 18,191 | 17,704 | 17,224 | 16,979 | 16,731 | 16,628 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,191 | 17,704 | 17,224 | 16,979 | 16,731 | 16,628 | RCOA8274 |
| Tier 2 capital | 1,106 | 1,080 | 1,087 | 1,089 | 1,134 | 1,143 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,106 | 1,080 | 1,087 | 1,089 | 1,134 | 1,143 | RCOA5310 |
| Total capital | 19,297 | 18,784 | 18,311 | 18,068 | 17,865 | 17,771 | RCOA3792 |
| Total risk-weighted assets | 88,055 | 86,021 | 86,525 | 86,622 | 90,148 | 90,851 | RCOAA223 |
| Average total assets for the leverage ratio | 155,098 | 156,742 | 159,995 | 158,524 | 155,028 | 156,203 | 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 | $14.7M | $151K | 1.03% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $27.0M | $5.3M | 19.50% | 5.94% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $68.5M | $35.5M | 51.77% | 40.09% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $256K | $384K | 150.00% | 0.43% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $44.0M | $44.0M | 100.00% | 49.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.3M | $2.0M | 88.68% | 2.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 1.33% | 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 | $88.5M | ties to item 31 ($88.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $88.5M | RCONB704 |
| Less: excess allowance for credit losses | $439K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $88.1M | 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 | 20.66% | 20.66% | 21.91% | 11.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.58% | 20.58% | 21.84% | 11.29% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.91% | 19.91% | 21.16% | 10.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.60% | 19.60% | 20.86% | 10.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.56% | 18.56% | 19.82% | 10.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.30% | 18.30% | 19.56% | 10.65% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.65% | 17.65% | 18.91% | 10.34% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.63% | 17.63% | 18.89% | 10.15% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.34% | 17.34% | 18.60% | 10.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.03% | 17.03% | 18.29% | 10.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.83% | 16.83% | 18.09% | 10.16% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.81% | 16.81% | 18.07% | 10.17% | 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 |
|---|---|---|---|---|---|---|
| Graham Savings and Loan, SSB (this bank) | Risk-based | 20.66% | 20.66% | 21.91% | 11.73% | |
| Security Bank of the Ozarks | $155.1M | Risk-based | 10.40% | 10.40% | 11.40% | 7.62% |
| PNB Community Bank | $155.2M | CBLR | NA | NA | NA | 10.32% |
| Del Norte Bank, a Savings and Loan Association | $155.3M | CBLR | NA | NA | NA | 10.69% |
| Audubon State Bank | $155.3M | Risk-based | 14.41% | 14.41% | 15.57% | 10.46% |
| Canton Co-Operative Bank | $154.8M | Risk-based | 22.29% | 22.29% | 22.96% | 15.25% |
| Citizens Bank & Trust Company | $155.4M | Risk-based | 14.95% | 14.95% | 16.21% | 9.92% |
| Icon Business Bank | $155.5M | CBLR | NA | NA | NA | 11.94% |
| The First National Bank of Tom Bean | $155.6M | CBLR | NA | NA | NA | 12.15% |
| The First State Bank | $154.6M | CBLR | NA | NA | NA | 16.34% |
| Peer 25th percentile | 13.41% | 13.41% | 14.53% | 10.32% | ||
| Peer median | 14.68% | 14.68% | 15.89% | 10.69% | ||
| Peer 75th percentile | 16.78% | 16.78% | 17.89% | 12.15% | ||
| This bank's percentile | 75 | 75 | 75 | 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/839974/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.