Insbank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.19% (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: 4.19% (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 11.00% +4.50 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 | $109.8M | 109,783 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $997.6M | 997,632 | RCOAA223 |
| Recomputed ratio | 11.00% | numerator / denominator | |
| Filed ratio | 11.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.50 pp | $44.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.00% +3.00 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 | $109.8M | 109,783 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $997.6M | 997,632 | RCOAA223 |
| Recomputed ratio | 11.00% | numerator / denominator | |
| Filed ratio | 11.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.00 pp | $30.0M | capital that could be lost first |
Total risk-based capital ratio 12.19% +2.19 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 | $121.6M | 121,606 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $997.6M | 997,632 | RCOAA223 |
| Recomputed ratio | 12.19% | numerator / denominator | |
| Filed ratio | 12.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.19 pp | $21.8M | 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 | $109.8M | 109,783 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.08B | 1,076,273 | 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 | $56.0M | 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 | 45,860 | 45,860 | 45,860 | 45,860 | 45,860 | 45,860 | RCOAP742 |
| Retained earnings | 63,923 | 61,278 | 58,922 | 61,103 | 59,132 | 56,563 | RCOAKW00 |
| Accumulated other comprehensive income | (2,427) | (2,427) | (1,732) | (2,173) | (2,497) | (2,370) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 107,356 | 104,711 | 103,050 | 104,790 | 102,495 | 100,053 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,427 | 2,427 | 1,732 | 2,173 | 2,497 | 2,370 | P859 - P840 |
| Common equity Tier 1 capital | 109,783 | 107,138 | 104,782 | 106,963 | 104,992 | 102,423 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 109,783 | 107,138 | 104,782 | 106,963 | 104,992 | 102,423 | RCOA8274 |
| Tier 2 capital | 11,823 | 11,565 | 11,166 | 11,095 | 10,925 | 10,543 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,823 | 11,565 | 11,166 | 11,095 | 10,925 | 10,543 | RCOA5310 |
| Total capital | 121,606 | 118,703 | 115,948 | 118,058 | 115,917 | 112,966 | RCOA3792 |
| Total risk-weighted assets | 997,632 | 972,906 | 955,319 | 887,557 | 874,010 | 856,818 | RCOAA223 |
| Average total assets for the leverage ratio | 1,076,273 | 1,064,568 | 983,282 | 965,499 | 930,689 | 903,819 | 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 | $22.5M | $1.1M | 4.87% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $98.8M | $22.8M | 23.12% | 2.29% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.3M | $270K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $125.2M | $84.3M | 67.32% | 8.45% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.8M | $2.7M | 150.00% | 0.28% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $787.0M | $787.0M | 100.00% | 78.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $56.4M | $52.3M | 92.80% | 5.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $46.3M | $46.3M | 100.00% | 4.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.4M | $740K | 53.20% | 0.07% | RC-R Part II, item 20, 21 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $997.6M | ties to item 31 ($997.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $997.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $997.6M | 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 | 11.00% | 11.00% | 12.19% | 10.20% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.01% | 11.01% | 12.20% | 10.06% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.97% | 10.97% | 12.14% | 10.66% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.05% | 12.05% | 13.30% | 11.08% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.01% | 12.01% | 13.26% | 11.28% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.95% | 11.95% | 13.18% | 11.33% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.90% | 11.90% | 13.11% | 11.53% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.69% | 12.69% | 13.94% | 11.78% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.52% | 12.52% | 13.77% | 11.66% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.61% | 12.61% | 13.86% | 11.51% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.29% | 12.29% | 13.54% | 11.37% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.14% | 12.14% | 13.38% | 11.41% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Insbank (this bank) | Risk-based | 11.00% | 11.00% | 12.19% | 10.20% | |
| The First National Bank of Bemidji | $1.08B | CBLR | NA | NA | NA | 11.14% |
| Commercial Bank & Trust Company | $1.08B | Risk-based | 19.46% | 19.46% | 20.71% | 12.08% |
| Bank of Wisconsin Dells | $1.08B | Risk-based | 12.97% | 12.97% | 14.23% | 12.12% |
| Frontier Bank of Texas | $1.08B | CBLR | NA | NA | NA | 10.05% |
| Parkside Financial Bank and Trust | $1.08B | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% |
| The Federal Savings Bank | $1.08B | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% |
| The First National Bank of McGregor | $1.08B | Risk-based | 12.06% | 12.06% | 13.31% | 9.55% |
| Ixonia Bank | $1.08B | Risk-based | 12.23% | 12.23% | 13.32% | 9.95% |
| First Command Bank | $1.08B | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| Peer 25th percentile | 12.79% | 12.79% | 14.00% | 10.09% | ||
| Peer median | 14.88% | 14.88% | 16.02% | 11.61% | ||
| Peer 75th percentile | 18.43% | 18.43% | 19.48% | 12.76% | ||
| This bank's percentile | 0 | 0 | 0 | 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/2877345/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.