Incommons Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.23% (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: 8.23% (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 15.01% +8.51 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 | $28.4M | 28,439 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.4M | 189,425 | RCOAA223 |
| Recomputed ratio | 15.01% | numerator / denominator | |
| Filed ratio | 15.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.51 pp | $16.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.01% +7.01 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 | $28.4M | 28,439 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.4M | 189,425 | RCOAA223 |
| Recomputed ratio | 15.01% | numerator / denominator | |
| Filed ratio | 15.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.01 pp | $13.3M | capital that could be lost first |
Total risk-based capital ratio 16.23% +6.23 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 | $30.8M | 30,750 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.4M | 189,425 | RCOAA223 |
| Recomputed ratio | 16.23% | numerator / denominator | |
| Filed ratio | 16.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.23 pp | $11.8M | capital that could be lost first |
Tier 1 leverage ratio 10.20% +5.20 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 | $28.4M | 28,439 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $278.9M | 278,945 | RCOAA224 |
| Recomputed ratio | 10.20% | numerator / denominator | |
| Filed ratio | 10.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.20 pp | $14.5M | 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 | 8,214 | 8,214 | 8,214 | 8,214 | 8,214 | 8,214 | RCOAP742 |
| Retained earnings | 20,225 | 19,177 | 18,007 | 17,097 | 16,051 | 15,629 | RCOAKW00 |
| Accumulated other comprehensive income | (3,023) | (3,085) | (2,958) | (3,023) | (3,894) | (3,909) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,416 | 24,306 | 23,263 | 22,288 | 20,371 | 19,934 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,023 | 3,085 | 2,958 | 3,023 | 3,894 | 3,909 | P859 - P840 |
| Common equity Tier 1 capital | 28,439 | 27,391 | 26,221 | 25,311 | 24,265 | 23,843 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,439 | 27,391 | 26,221 | 25,311 | 24,265 | 23,843 | RCOA8274 |
| Tier 2 capital | 2,311 | 2,329 | 2,322 | 2,298 | 2,340 | 2,236 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,311 | 2,329 | 2,322 | 2,298 | 2,340 | 2,236 | RCOA5310 |
| Total capital | 30,750 | 29,720 | 28,543 | 27,609 | 26,605 | 26,079 | RCOA3792 |
| Total risk-weighted assets | 189,425 | 196,897 | 199,528 | 198,240 | 186,926 | 178,692 | RCOAA223 |
| Average total assets for the leverage ratio | 278,945 | 278,065 | 275,227 | 270,007 | 260,282 | 253,452 | 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 | $28.9M | $631K | 2.18% | 0.33% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $46.0M | $9.1M | 19.78% | 4.80% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $58.6M | $30.9M | 52.78% | 16.32% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $313K | $470K | 150.00% | 0.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $137.6M | $134.2M | 97.54% | 70.83% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.4M | $11.7M | 94.77% | 6.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.4M | $2.4M | 98.97% | 1.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5K | 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 | $189.4M | does not tie to item 31 ($189.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $189.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $189.4M | 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 | 15.01% | 15.01% | 16.23% | 10.20% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.91% | 13.91% | 15.09% | 9.85% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.14% | 13.14% | 14.31% | 9.53% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.77% | 12.77% | 13.93% | 9.37% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.98% | 12.98% | 14.23% | 9.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.34% | 13.34% | 14.59% | 9.41% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.75% | 13.75% | 15.00% | 9.15% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.77% | 13.77% | 15.02% | 8.99% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.32% | 12.32% | 13.57% | 8.72% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.33% | 12.33% | 13.58% | 8.72% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.45% | 12.45% | 13.70% | 8.69% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.60% | 12.60% | 13.85% | 8.66% | 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 |
|---|---|---|---|---|---|---|
| Incommons Bank, N.A. (this bank) | Risk-based | 15.01% | 15.01% | 16.23% | 10.20% | |
| Bank of the Rockies | $277.4M | Risk-based | 11.42% | 11.42% | 12.60% | 9.37% |
| Dewitt Bank & Trust Co. | $277.3M | CBLR | NA | NA | NA | 9.40% |
| FNB Bank, Inc. | $277.9M | CBLR | NA | NA | NA | 10.60% |
| Ozarks Federal Savings and Loan Association | $277.2M | Risk-based | 20.36% | 20.36% | 21.46% | 15.09% |
| Success Bank | $277.1M | CBLR | NA | NA | NA | 12.22% |
| First American State Bank | $276.9M | Risk-based | 15.07% | 15.07% | 16.33% | 9.67% |
| Newport Federal Bank | $276.8M | Risk-based | 21.67% | 21.67% | 22.93% | 10.42% |
| Bank of the Federated States of Micronesia | $278.4M | Risk-based | 47.46% | 47.46% | 48.73% | 12.47% |
| First Bank of Ohio | $278.4M | CBLR | NA | NA | NA | 35.51% |
| Reliance State Bank | $276.8M | Risk-based | 12.87% | 12.87% | 14.12% | 9.72% |
| Peer 25th percentile | 13.42% | 13.42% | 14.68% | 9.69% | ||
| Peer median | 17.72% | 17.72% | 18.90% | 10.51% | ||
| Peer 75th percentile | 21.35% | 21.35% | 22.56% | 12.41% | ||
| This bank's percentile | 33 | 33 | 33 | 40 |
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/414858/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.