Jefferson Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.81% +0.81 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $278.1M | 278,147 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.83B | 2,834,558 | RCOAA224 |
| Recomputed ratio | 9.81% | numerator / denominator | |
| Filed ratio | 9.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.81 pp | $23.0M | 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 | 84,801 | 81,801 | 81,801 | 81,801 | 81,801 | 81,801 | RCOAP742 |
| Retained earnings | 195,357 | 191,793 | 188,717 | 184,695 | 178,348 | 176,443 | RCOAKW00 |
| Accumulated other comprehensive income | (33,931) | (33,129) | (32,658) | (39,893) | (49,097) | (52,218) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 246,227 | 240,465 | 237,860 | 226,603 | 211,052 | 206,026 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 31,920 | 31,118 | 30,646 | 37,882 | 47,087 | 50,206 | P859 - P840 |
| Common equity Tier 1 capital | 278,147 | 271,583 | 268,506 | 264,485 | 258,139 | 256,232 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 278,147 | 271,583 | 268,506 | 264,485 | 258,139 | 256,232 | RCOA8274 |
| Tier 2 capital | NA | 16,545 | 16,335 | 16,612 | 16,434 | 16,300 | |
| Allowance includable in Tier 2 capital | NA | 16,545 | 16,335 | 16,612 | 16,434 | 16,300 | |
| Total capital | NA | 288,128 | 284,841 | 281,097 | 274,573 | 272,532 | |
| Total risk-weighted assets | NA | 2,149,155 | 2,120,505 | 2,142,745 | 2,145,715 | 2,147,155 | |
| Average total assets for the leverage ratio | 2,834,558 | 2,863,999 | 2,882,994 | 2,832,326 | 2,817,748 | 2,811,288 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.81% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.64% | 12.64% | 13.41% | 9.48% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.66% | 12.66% | 13.43% | 9.31% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.34% | 12.34% | 13.12% | 9.34% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.03% | 12.03% | 12.80% | 9.16% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.93% | 11.93% | 12.69% | 9.11% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.79% | 11.79% | 12.57% | 8.64% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.56% | 11.56% | 12.31% | 8.47% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.39% | 11.39% | 12.13% | 8.36% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.28% | 11.28% | 12.03% | 8.41% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.27% | 11.27% | 12.07% | 8.38% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.57% | 11.57% | 12.37% | 8.50% | 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 |
|---|---|---|---|---|---|---|
| Jefferson Bank (this bank) | CBLR | NA | NA | NA | 9.81% | |
| West Texas National Bank | $2.88B | Risk-based | 16.75% | 16.75% | 18.01% | 10.52% |
| Merchants Bank, N.A. | $2.88B | Risk-based | 13.46% | 13.46% | 14.60% | 11.49% |
| American First National Bank | $2.89B | Risk-based | 16.38% | 16.38% | 17.44% | 14.38% |
| BayCoast Bank | $2.86B | Risk-based | 10.77% | 10.77% | 12.02% | 8.29% |
| WebBank | $2.86B | Risk-based | 18.10% | 18.10% | 19.18% | 17.39% |
| National Exchange Bank and Trust | $2.89B | CBLR | NA | NA | NA | 20.06% |
| Bank Independent | $2.86B | Risk-based | 13.22% | 13.22% | 14.42% | 9.82% |
| Industrial and Commercial Bank of China (USA), N.A. | $2.86B | Risk-based | 17.53% | 17.53% | 18.27% | 17.26% |
| ANB Bank | $2.85B | Risk-based | 14.59% | 14.59% | 15.43% | 9.52% |
| Peer 25th percentile | 13.40% | 13.40% | 14.56% | 9.82% | ||
| Peer median | 15.48% | 15.48% | 16.44% | 11.49% | ||
| Peer 75th percentile | 16.94% | 16.94% | 18.07% | 17.26% | ||
| This bank's percentile | NA | NA | NA | 22 |
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/45560/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.