The Jefferson Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.93% (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: 10.93% (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 17.65% +11.15 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 | $36.2M | 36,187 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $205.0M | 204,977 | RCOAA223 |
| Recomputed ratio | 17.65% | numerator / denominator | |
| Filed ratio | 17.65% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.15 pp | $22.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.65% +9.65 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 | $36.2M | 36,187 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $205.0M | 204,977 | RCOAA223 |
| Recomputed ratio | 17.65% | numerator / denominator | |
| Filed ratio | 17.65% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.65 pp | $19.8M | capital that could be lost first |
Total risk-based capital ratio 18.93% +8.93 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 | $38.8M | 38,811 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $205.0M | 204,977 | RCOAA223 |
| Recomputed ratio | 18.93% | numerator / denominator | |
| Filed ratio | 18.93% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.93 pp | $18.3M | capital that could be lost first |
Tier 1 leverage ratio 16.65% +11.65 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 | $36.2M | 36,187 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $217.3M | 217,341 | RCOAA224 |
| Recomputed ratio | 16.65% | numerator / denominator | |
| Filed ratio | 16.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.65 pp | $25.3M | 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 | 12,852 | 12,852 | 12,852 | 12,852 | 12,852 | 12,852 | RCOAP742 |
| Retained earnings | 23,335 | 22,429 | 21,384 | 22,094 | 21,466 | 20,644 | RCOAKW00 |
| Accumulated other comprehensive income | (1,111) | (1,137) | (1,092) | (1,218) | (1,536) | (1,710) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,076 | 34,144 | 33,144 | 33,728 | 32,782 | 31,786 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,111 | 1,137 | 1,092 | 1,218 | 1,536 | 1,710 | P859 - P840 |
| Common equity Tier 1 capital | 36,187 | 35,281 | 34,236 | 34,946 | 34,318 | 33,496 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 36,187 | 35,281 | 34,236 | 34,946 | 34,318 | 33,496 | RCOA8274 |
| Tier 2 capital | 2,624 | 2,435 | 2,145 | 2,242 | 2,219 | 2,118 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,624 | 2,435 | 2,145 | 2,242 | 2,219 | 2,118 | RCOA5310 |
| Total capital | 38,811 | 37,716 | 36,381 | 37,188 | 36,537 | 35,614 | RCOA3792 |
| Total risk-weighted assets | 204,977 | 189,771 | 166,216 | 174,695 | 172,710 | 164,571 | RCOAA223 |
| Average total assets for the leverage ratio | 217,341 | 203,633 | 190,355 | 183,151 | 173,685 | 173,249 | 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 | $9.6M | $1.6M | 16.17% | 0.74% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $35.3M | $25.9M | 73.42% | 12.35% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $6.0M | $3.0M | 50.00% | 1.43% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $622K | $622K | 100.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $157.7M | $157.3M | 99.75% | 74.93% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.8M | $9.9M | 92.70% | 4.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.6M | $11.6M | 100.00% | 5.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $209.9M | ties to item 31 ($209.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $209.9M | RCONB704 |
| Less: excess allowance for credit losses | $4.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $205.0M | 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 | 17.65% | 17.65% | 18.93% | 16.65% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.59% | 18.59% | 19.87% | 17.33% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.60% | 20.60% | 21.89% | 17.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.00% | 20.00% | 21.29% | 19.08% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.87% | 19.87% | 21.16% | 19.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.35% | 20.35% | 21.64% | 19.33% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.87% | 19.87% | 21.16% | 19.01% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.86% | 19.86% | 21.14% | 18.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.70% | 18.70% | 19.98% | 18.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.98% | 18.98% | 20.26% | 18.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.32% | 19.32% | 20.60% | 19.45% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.52% | 19.52% | 20.79% | 20.51% | 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 |
|---|---|---|---|---|---|---|
| The Jefferson Bank (this bank) | Risk-based | 17.65% | 17.65% | 18.93% | 16.65% | |
| Iowa Trust and Savings Bank | $210.6M | CBLR | NA | NA | NA | 13.46% |
| F & M Community Bank, N.A. | $211.1M | CBLR | NA | NA | NA | 9.93% |
| Kendall Bank | $211.1M | CBLR | NA | NA | NA | 9.65% |
| Bank Northwest | $210.3M | CBLR | NA | NA | NA | 9.66% |
| The Cornerstone Bank | $211.4M | CBLR | NA | NA | NA | 12.18% |
| The Farmers State Bank and Trust Company | $210.1M | CBLR | NA | NA | NA | 13.85% |
| The Portage County Bank | $210.1M | CBLR | NA | NA | NA | 12.69% |
| Peoples State Bank of Velva | $210.0M | Risk-based | 12.27% | 12.27% | 13.51% | 9.31% |
| Madison County Community Bank | $211.7M | Risk-based | 13.91% | 13.91% | 15.16% | 8.42% |
| Peer 25th percentile | 12.68% | 12.68% | 13.92% | 9.65% | ||
| Peer median | 13.09% | 13.09% | 14.33% | 9.93% | ||
| Peer 75th percentile | 13.50% | 13.50% | 14.75% | 12.69% | ||
| 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/703039/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.