Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.50% (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: 4.50% (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 11.25% +4.75 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 | $18.5M | 18,470 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $164.2M | 164,239 | RCOAA223 |
| Recomputed ratio | 11.25% | numerator / denominator | |
| Filed ratio | 11.25% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.75 pp | $7.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.25% +3.25 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 | $18.5M | 18,470 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $164.2M | 164,239 | RCOAA223 |
| Recomputed ratio | 11.25% | numerator / denominator | |
| Filed ratio | 11.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.25 pp | $5.3M | capital that could be lost first |
Total risk-based capital ratio 12.50% +2.50 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 | $20.5M | 20,524 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $164.2M | 164,239 | RCOAA223 |
| Recomputed ratio | 12.50% | numerator / denominator | |
| Filed ratio | 12.50% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.50 pp | $4.1M | capital that could be lost first |
Tier 1 leverage ratio 8.68% +3.68 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 | $18.5M | 18,470 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $212.7M | 212,681 | RCOAA224 |
| Recomputed ratio | 8.68% | numerator / denominator | |
| Filed ratio | 8.68% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.68 pp | $7.8M | 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 | 10,832 | 10,832 | 10,832 | 10,832 | 7,000 | 7,000 | RCOAP742 |
| Retained earnings | 9,630 | 9,299 | 9,051 | 8,771 | 9,323 | 9,636 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 240 | 312 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,462 | 20,131 | 20,123 | 19,915 | 16,323 | 16,636 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,992) | (2,027) | (2,303) | (2,438) | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 18,470 | 18,104 | 17,820 | 17,477 | 16,323 | 16,636 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,470 | 18,104 | 17,820 | 17,477 | 16,323 | 16,636 | RCOA8274 |
| Tier 2 capital | 2,054 | 2,089 | 2,042 | 1,878 | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,054 | 2,089 | 2,042 | 1,878 | NA | NA | RCOA5310 |
| Total capital | 20,524 | 20,193 | 19,862 | 19,355 | NA | NA | RCOA3792 |
| Total risk-weighted assets | 164,239 | 174,744 | 177,172 | 149,956 | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 212,681 | 207,885 | 208,177 | 202,718 | 165,238 | 154,011 | 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 | $65.5M | $10.8M | 16.49% | 6.57% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $185K | $185K | 100.00% | 0.11% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $31.2M | $18.1M | 58.07% | 11.01% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $973K | $266K | 27.29% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $105.1M | $84.3M | 80.22% | 51.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.6M | $14.9M | 109.67% | 9.08% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.4M | $30.3M | 1250.00% | 18.42% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $4.9M | $4.3M | 88.62% | 2.63% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.2M | NA | 0.71% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $163.2M | does not tie to item 31 ($163.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $164.3M | RCONB704 |
| Less: excess allowance for credit losses | $94K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $164.2M | 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 | 11.25% | 11.25% | 12.50% | 8.68% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.36% | 10.36% | 11.56% | 8.71% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.06% | 10.06% | 11.21% | 8.56% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.65% | 11.65% | 12.91% | 8.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.88% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 11.57% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.41% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.40% | 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 |
|---|---|---|---|---|---|---|
| Bank (this bank) | Risk-based | 11.25% | 11.25% | 12.50% | 8.68% | |
| Iron Workers Savings Bank | $217.5M | CBLR | NA | NA | NA | 9.13% |
| Nevada Bank and Trust Company | $217.5M | CBLR | NA | NA | NA | 13.01% |
| Mount Vernon Bank | $217.6M | CBLR | NA | NA | NA | 10.26% |
| Citizens Bank & Trust Co. of Jackson | $217.3M | Risk-based | 14.35% | 14.35% | 15.60% | 9.71% |
| First Texas National Bank | $216.9M | CBLR | NA | NA | NA | 9.69% |
| Foundation Bank | $217.9M | CBLR | NA | NA | NA | 14.72% |
| Valley Bank of Ronan | $218.1M | Risk-based | 12.81% | 12.81% | 14.06% | 9.29% |
| Valley Bank of Kalispell | $218.1M | CBLR | NA | NA | NA | 9.49% |
| Crossbridge Community Bank | $216.7M | CBLR | NA | NA | NA | 13.14% |
| Plaquemine Bank and Trust Company | $218.3M | Risk-based | 27.91% | 27.91% | 29.15% | 12.16% |
| Peer 25th percentile | 13.58% | 13.58% | 14.83% | 9.54% | ||
| Peer median | 14.35% | 14.35% | 15.60% | 9.98% | ||
| Peer 75th percentile | 21.13% | 21.13% | 22.38% | 12.79% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/952846/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.