Impact Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.49% (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: 8.49% (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 15.40% +8.90 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 | $18.4M | 18,437 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.7M | 119,743 | RCOAA223 |
| Recomputed ratio | 15.40% | numerator / denominator | |
| Filed ratio | 15.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.90 pp | $10.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.40% +7.40 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 | $18.4M | 18,437 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.7M | 119,743 | RCOAA223 |
| Recomputed ratio | 15.40% | numerator / denominator | |
| Filed ratio | 15.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.40 pp | $8.9M | capital that could be lost first |
Total risk-based capital ratio 16.49% +6.49 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 | $19.7M | 19,741 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.7M | 119,743 | RCOAA223 |
| Recomputed ratio | 16.49% | numerator / denominator | |
| Filed ratio | 16.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.49 pp | $7.8M | capital that could be lost first |
Tier 1 leverage ratio 10.62% +5.62 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 | $18.4M | 18,437 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $173.6M | 173,576 | RCOAA224 |
| Recomputed ratio | 10.62% | numerator / denominator | |
| Filed ratio | 10.62% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.62 pp | $9.8M | 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 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | RCOAP742 |
| Retained earnings | 13,531 | 12,740 | 12,223 | 12,568 | 12,150 | 11,699 | RCOAKW00 |
| Accumulated other comprehensive income | (5,474) | (5,983) | (5,246) | (5,785) | (7,023) | (7,047) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,857 | 11,557 | 11,777 | 11,583 | 9,927 | 9,452 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,580 | 6,242 | 5,468 | 6,031 | 7,320 | 7,346 | P859 - P840 |
| Common equity Tier 1 capital | 18,437 | 17,799 | 17,245 | 17,614 | 17,247 | 16,798 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,437 | 17,799 | 17,245 | 17,614 | 17,247 | 16,798 | RCOA8274 |
| Tier 2 capital | 1,304 | 1,297 | 1,296 | 1,258 | 1,259 | 1,258 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,304 | 1,297 | 1,296 | 1,258 | 1,259 | 1,258 | RCOA5310 |
| Total capital | 19,741 | 19,096 | 18,541 | 18,872 | 18,506 | 18,056 | RCOA3792 |
| Total risk-weighted assets | 119,743 | 117,582 | 118,858 | 121,669 | 120,039 | 120,351 | RCOAA223 |
| Average total assets for the leverage ratio | 173,576 | 165,115 | 165,580 | 164,198 | 168,464 | 169,897 | 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 | $4.6M | $96K | 2.09% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $45.0M | $8.5M | 18.79% | 7.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $16.0M | $3.2M | 20.00% | 2.68% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $9.8M | $4.9M | 50.00% | 4.08% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $17K | $17K | 100.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $90.5M | $90.5M | 100.00% | 75.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.2M | $7.4M | 90.71% | 6.22% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.2M | $5.2M | 100.00% | 4.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $119.7M | ties to item 31 ($119.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $119.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $119.7M | 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 | 15.40% | 15.40% | 16.49% | 10.62% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.14% | 15.14% | 16.24% | 10.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.51% | 14.51% | 15.60% | 10.41% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.48% | 14.48% | 15.51% | 10.73% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.37% | 14.37% | 15.42% | 10.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.96% | 13.96% | 15.00% | 9.89% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.33% | 13.33% | 14.40% | 9.65% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.42% | 13.42% | 14.48% | 10.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.25% | 13.25% | 14.31% | 10.38% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.82% | 12.82% | 13.88% | 10.03% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.43% | 12.43% | 13.44% | 10.06% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.25% | 15.25% | 16.45% | 11.17% | 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 |
|---|---|---|---|---|---|---|
| Impact Bank (this bank) | Risk-based | 15.40% | 15.40% | 16.49% | 10.62% | |
| Farmers State Bank of Western Illinois | $167.3M | CBLR | NA | NA | NA | 14.08% |
| Unb Bank | $167.3M | CBLR | NA | NA | NA | 9.33% |
| The First National Bank of Quitaque | $167.1M | CBLR | NA | NA | NA | 10.59% |
| Jarrettsville Federal Savings and Loan Association | $167.1M | CBLR | NA | NA | NA | 12.20% |
| Security Bank and Trust Company | $166.9M | Risk-based | 9.64% | 9.64% | 10.90% | 8.04% |
| The First National Bank of Eagle Lake | $167.7M | CBLR | NA | NA | NA | 11.38% |
| The Brady National Bank | $167.7M | Risk-based | 19.57% | 19.57% | 20.83% | 10.00% |
| Carson Community Bank | $166.7M | CBLR | NA | NA | NA | 12.63% |
| Riverwind Bank | $167.8M | CBLR | NA | NA | NA | 9.09% |
| Peer 25th percentile | 12.12% | 12.12% | 13.38% | 9.33% | ||
| Peer median | 14.61% | 14.61% | 15.86% | 10.59% | ||
| Peer 75th percentile | 17.09% | 17.09% | 18.34% | 12.20% | ||
| This bank's percentile | 50 | 50 | 50 | 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/369453/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.