JD Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.79% (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: 9.79% (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 16.78% +10.28 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 | $151.5M | 151,492 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $902.9M | 902,933 | RCOAA223 |
| Recomputed ratio | 16.78% | numerator / denominator | |
| Filed ratio | 16.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.28 pp | $92.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.78% +8.78 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 | $151.5M | 151,492 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $902.9M | 902,933 | RCOAA223 |
| Recomputed ratio | 16.78% | numerator / denominator | |
| Filed ratio | 16.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.78 pp | $79.3M | capital that could be lost first |
Total risk-based capital ratio 17.79% +7.79 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 | $160.6M | 160,641 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $902.9M | 902,933 | RCOAA223 |
| Recomputed ratio | 17.79% | numerator / denominator | |
| Filed ratio | 17.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.79 pp | $70.3M | capital that could be lost first |
Tier 1 leverage ratio 11.88% +6.88 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 | $151.5M | 151,492 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.28B | 1,275,642 | RCOAA224 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.88 pp | $87.7M | 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 | 57,000 | 57,000 | 57,000 | 57,000 | 57,000 | 57,000 | RCOAP742 |
| Retained earnings | 98,315 | 95,992 | 93,998 | 91,721 | 88,987 | 87,052 | RCOAKW00 |
| Accumulated other comprehensive income | (24,826) | (26,476) | (25,121) | (28,334) | (33,406) | (34,401) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 130,489 | 126,516 | 125,877 | 120,387 | 112,581 | 109,651 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 21,003 | 22,653 | 21,298 | 24,511 | 29,583 | 30,578 | P859 - P840 |
| Common equity Tier 1 capital | 151,492 | 149,169 | 147,175 | 144,898 | 142,164 | 140,229 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 151,492 | 149,169 | 147,175 | 144,898 | 142,164 | 140,229 | RCOA8274 |
| Tier 2 capital | 9,149 | 9,408 | 9,087 | 9,376 | 9,754 | 9,414 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,149 | 9,408 | 9,087 | 9,376 | 9,754 | 9,414 | RCOA5310 |
| Total capital | 160,641 | 158,577 | 156,262 | 154,274 | 151,918 | 149,643 | RCOA3792 |
| Total risk-weighted assets | 902,933 | 894,730 | 894,060 | 893,356 | 892,800 | 865,348 | RCOAA223 |
| Average total assets for the leverage ratio | 1,275,642 | 1,265,435 | 1,234,625 | 1,242,923 | 1,221,350 | 1,219,143 | 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 | $71.3M | $4.4M | 6.18% | 0.49% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $367.8M | $91.9M | 24.98% | 10.18% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $210.6M | $105.3M | 50.00% | 11.66% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.8M | $1.8M | 100.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $568.1M | $568.1M | 100.00% | 62.92% | RC-R Part II, item 4.d, 5.d |
| All other assets | $73.3M | $73.3M | 100.00% | 8.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $67.0M | $55.8M | 83.29% | 6.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.3M | NA | 0.25% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $900.6M | ties to item 31 ($900.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $902.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $902.9M | 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 | 16.78% | 16.78% | 17.79% | 11.88% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.67% | 16.67% | 17.72% | 11.79% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 16.46% | 16.46% | 17.48% | 11.92% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 16.22% | 16.22% | 17.27% | 11.66% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.92% | 15.92% | 17.02% | 11.64% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.20% | 16.20% | 17.29% | 11.50% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.25% | 16.25% | 17.35% | 11.34% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.98% | 15.98% | 17.07% | 11.32% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.80% | 15.80% | 16.93% | 11.23% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.08% | 16.08% | 17.23% | 11.20% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.72% | 15.72% | 16.96% | 10.67% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 16.21% | 16.21% | 17.46% | 10.85% | 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 |
|---|---|---|---|---|---|---|
| JD Bank (this bank) | Risk-based | 16.78% | 16.78% | 17.79% | 11.88% | |
| Iowa State Bank | $1.26B | CBLR | NA | NA | NA | 11.72% |
| Northwest Community Bank | $1.26B | Risk-based | 11.99% | 11.99% | 13.11% | 8.72% |
| Corefirst Bank & Trust | $1.26B | Risk-based | 11.78% | 11.78% | 12.81% | 8.66% |
| Bank of the Pacific | $1.26B | Risk-based | 16.39% | 16.39% | 17.51% | 10.99% |
| Peoples Bank | $1.25B | CBLR | NA | NA | NA | 10.73% |
| Central Penn Bank & Trust | $1.27B | CBLR | NA | NA | NA | 9.01% |
| Merchants National Bank | $1.27B | Risk-based | 12.00% | 12.00% | 13.20% | 8.91% |
| Legacy Bank | $1.27B | Risk-based | 10.03% | 10.03% | 11.28% | 8.85% |
| Platte Valley Bank | $1.25B | CBLR | NA | NA | NA | 9.54% |
| Bank of Central Florida | $1.25B | Risk-based | 12.53% | 12.53% | 13.55% | 8.75% |
| Peer 25th percentile | 11.84% | 11.84% | 12.89% | 8.77% | ||
| Peer median | 12.00% | 12.00% | 13.16% | 8.96% | ||
| Peer 75th percentile | 12.40% | 12.40% | 13.46% | 10.43% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/980531/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.