Herring Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.47% (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: 10.47% (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 17.45% +10.95 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 | $65.4M | 65,447 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $375.1M | 375,131 | RCOAA223 |
| Recomputed ratio | 17.45% | numerator / denominator | |
| Filed ratio | 17.45% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.95 pp | $41.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.45% +9.45 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 | $65.4M | 65,447 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $375.1M | 375,131 | RCOAA223 |
| Recomputed ratio | 17.45% | numerator / denominator | |
| Filed ratio | 17.45% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.45 pp | $35.4M | capital that could be lost first |
Total risk-based capital ratio 18.47% +8.47 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 | $69.3M | 69,270 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $375.1M | 375,131 | RCOAA223 |
| Recomputed ratio | 18.47% | numerator / denominator | |
| Filed ratio | 18.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.47 pp | $31.8M | capital that could be lost first |
Tier 1 leverage ratio 12.20% +7.20 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 | $65.4M | 65,447 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $536.5M | 536,526 | RCOAA224 |
| Recomputed ratio | 12.20% | numerator / denominator | |
| Filed ratio | 12.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.20 pp | $38.6M | 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 | 41,345 | 41,345 | 41,345 | 41,345 | 41,000 | 41,000 | RCOAP742 |
| Retained earnings | 24,102 | 24,310 | 23,715 | 24,713 | 23,977 | 22,363 | RCOAKW00 |
| Accumulated other comprehensive income | (6,874) | (6,539) | (6,269) | (6,918) | (7,739) | (7,885) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 58,573 | 59,116 | 58,791 | 59,140 | 57,238 | 55,478 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,874 | 6,539 | 6,269 | 6,870 | 7,691 | 7,838 | P859 - P840 |
| Common equity Tier 1 capital | 65,447 | 65,655 | 65,060 | 66,010 | 64,929 | 63,316 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 65,447 | 65,655 | 65,060 | 66,010 | 64,929 | 63,316 | RCOA8274 |
| Tier 2 capital | 3,823 | 3,663 | 3,741 | 3,356 | 3,192 | 3,150 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,823 | 3,663 | 3,741 | 3,356 | 3,192 | 3,150 | RCOA5310 |
| Total capital | 69,270 | 69,318 | 68,801 | 69,366 | 68,121 | 66,466 | RCOA3792 |
| Total risk-weighted assets | 375,131 | 373,784 | 378,185 | 377,720 | 369,266 | 362,140 | RCOAA223 |
| Average total assets for the leverage ratio | 536,526 | 513,911 | 512,261 | 515,550 | 502,757 | 500,742 | 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 | $97.5M | $2.7M | 2.76% | 0.72% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $57.7M | $6.3M | 10.90% | 1.68% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $51.2M | $26.1M | 50.91% | 6.95% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.7M | 150.00% | 0.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $317.5M | $309.9M | 97.61% | 82.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $22.0M | $21.1M | 95.67% | 5.62% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $127K | $1.6M | 1250.00% | 0.42% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $5.8M | $5.8M | 100.00% | 1.55% | 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 | $375.1M | ties to item 31 ($375.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $375.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $375.1M | 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 | 17.45% | 17.45% | 18.47% | 12.20% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.57% | 17.57% | 18.54% | 12.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.20% | 17.20% | 18.19% | 12.70% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.48% | 17.48% | 18.36% | 12.80% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.58% | 17.58% | 18.45% | 12.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.48% | 17.48% | 18.35% | 12.64% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.66% | 16.66% | 17.51% | 12.54% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.52% | 16.52% | 17.38% | 12.76% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.60% | 16.60% | 17.44% | 12.87% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.05% | 16.05% | 16.88% | 12.79% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.07% | 16.07% | 16.89% | 12.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.70% | 15.70% | 16.53% | 12.56% | 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 |
|---|---|---|---|---|---|---|
| Herring Bank (this bank) | Risk-based | 17.45% | 17.45% | 18.47% | 12.20% | |
| Rayne State Bank & Trust Company | $540.5M | Risk-based | 18.32% | 18.32% | 19.58% | 11.58% |
| Vast Bank, N.A. | $540.4M | Risk-based | 18.01% | 18.01% | 19.27% | 14.12% |
| Connection Bank | $540.9M | Risk-based | 11.54% | 11.54% | 12.71% | 9.98% |
| Merchants & Farmers Bank & Trust Company | $541.4M | CBLR | NA | NA | NA | 11.17% |
| First State Bank & Trust | $542.6M | Risk-based | 28.50% | 28.50% | 29.63% | 15.38% |
| Community Bank Mankato | $538.3M | Risk-based | 12.10% | 12.10% | 13.23% | 9.49% |
| First Security Bank and Trust Company | $538.2M | Risk-based | 14.85% | 14.85% | 16.03% | 10.03% |
| Austin County State Bank | $543.0M | CBLR | NA | NA | NA | 9.55% |
| Bank of Dudley | $537.9M | CBLR | NA | NA | NA | 9.62% |
| Eaton Community Bank | $543.5M | CBLR | NA | NA | NA | 12.89% |
| Peer 25th percentile | 12.79% | 12.79% | 13.93% | 9.71% | ||
| Peer median | 16.43% | 16.43% | 17.65% | 10.60% | ||
| Peer 75th percentile | 18.24% | 18.24% | 19.50% | 12.56% | ||
| This bank's percentile | 50 | 50 | 50 | 70 |
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/610164/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.