Grand Timber Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.54% (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: 6.54% (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 13.31% +6.81 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 | $6.7M | 6,728 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.6M | 50,554 | RCOAA223 |
| Recomputed ratio | 13.31% | numerator / denominator | |
| Filed ratio | 13.31% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.81 pp | $3.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.31% +5.31 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 | $6.7M | 6,728 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.6M | 50,554 | RCOAA223 |
| Recomputed ratio | 13.31% | numerator / denominator | |
| Filed ratio | 13.31% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.31 pp | $2.7M | capital that could be lost first |
Total risk-based capital ratio 14.54% +4.54 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 | $7.3M | 7,350 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $50.6M | 50,554 | RCOAA223 |
| Recomputed ratio | 14.54% | numerator / denominator | |
| Filed ratio | 14.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.54 pp | $2.3M | capital that could be lost first |
Tier 1 leverage ratio 10.68% +5.68 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 | $6.7M | 6,728 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $63.0M | 62,994 | RCOAA224 |
| Recomputed ratio | 10.68% | numerator / denominator | |
| Filed ratio | 10.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.68 pp | $3.6M | 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 | 7,504 | 7,504 | 7,504 | 7,504 | 7,504 | 7,504 | RCOAP742 |
| Retained earnings | 941 | 1,371 | 1,125 | 922 | 654 | 878 | RCOAKW00 |
| Accumulated other comprehensive income | (229) | (235) | (228) | (51) | (63) | (82) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,216 | 8,640 | 8,401 | 8,375 | 8,095 | 8,300 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,488) | (1,487) | (1,499) | (1,682) | (1,676) | (1,663) | P859 - P840 |
| Common equity Tier 1 capital | 6,728 | 7,153 | 6,902 | 6,693 | 6,419 | 6,637 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,728 | 7,153 | 6,902 | 6,693 | 6,419 | 6,637 | RCOA8274 |
| Tier 2 capital | 622 | 629 | 639 | 624 | 610 | 599 | RCOA5311 |
| Allowance includable in Tier 2 capital | 622 | 629 | 639 | 624 | 610 | 599 | RCOA5310 |
| Total capital | 7,350 | 7,782 | 7,541 | 7,317 | 7,029 | 7,236 | RCOA3792 |
| Total risk-weighted assets | 50,554 | 50,377 | 50,975 | 49,912 | 48,711 | 47,846 | RCOAA223 |
| Average total assets for the leverage ratio | 62,994 | 63,048 | 62,056 | 60,437 | 59,156 | 58,772 | 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 | $1.4M | $115K | 8.01% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.2M | $1.4M | 44.37% | 2.78% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.6M | $330K | 20.00% | 0.65% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $30.6M | $18.6M | 60.81% | 36.86% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $826K | $1.2M | 150.00% | 2.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $24.1M | $24.1M | 100.00% | 47.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.7M | $1.6M | 94.26% | 3.15% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $3.1M | 100.00% | 6.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $50.6M | ties to item 31 ($50.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $50.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $50.6M | 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 | 13.31% | 13.31% | 14.54% | 10.68% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.20% | 14.20% | 15.45% | 11.35% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 13.54% | 13.54% | 14.79% | 11.12% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.41% | 13.41% | 14.66% | 11.07% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 13.18% | 13.18% | 14.43% | 10.85% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 13.87% | 13.87% | 15.12% | 11.29% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 13.98% | 13.98% | 15.24% | 10.82% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 15.29% | 15.29% | 16.54% | 11.93% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 14.93% | 14.93% | 16.18% | 11.58% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.03% | 15.03% | 16.28% | 11.53% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 14.64% | 14.64% | 15.89% | 11.46% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 14.73% | 14.73% | 15.98% | 11.25% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Grand Timber Bank (this bank) | Risk-based | 13.31% | 13.31% | 14.54% | 10.68% | |
| State Bank of Industry | $64.3M | CBLR | NA | NA | NA | 14.21% |
| The Security State Bank | $64.8M | Risk-based | 43.35% | 43.35% | 43.97% | 19.51% |
| Stanton State Bank | $64.8M | Risk-based | 16.45% | 16.45% | 17.63% | 9.65% |
| State Bank of Lakota | $64.2M | Risk-based | 14.66% | 14.66% | 15.66% | 9.58% |
| America's Community Bank | $64.1M | CBLR | NA | NA | NA | 8.69% |
| Farmers and Merchants Bank of Mound City, Kansas | $65.0M | Risk-based | 13.63% | 13.63% | 14.88% | 6.06% |
| Western Alliance Trust Company, N.A. | $64.0M | CBLR | NA | NA | NA | 94.88% |
| Fairview Savings and Loan Association | $65.1M | CBLR | NA | NA | NA | 20.76% |
| Eastern National Bank | $65.2M | Risk-based | 13.92% | 13.92% | 15.17% | 8.01% |
| State Street Bank and Trust Company, N.A. | $65.2M | Risk-based | 343.56% | 343.56% | 343.56% | 101.58% |
| Peer 25th percentile | 14.10% | 14.10% | 15.30% | 8.91% | ||
| Peer median | 15.55% | 15.55% | 16.65% | 11.93% | ||
| Peer 75th percentile | 36.63% | 36.63% | 37.39% | 20.45% | ||
| This bank's percentile | 0 | 0 | 0 | 50 |
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/918356/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.