Johnson Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.87% (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: 8.87% (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 15.62% +9.12 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 | $862.6M | 862,552 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.52B | 5,522,381 | RCOAA223 |
| Recomputed ratio | 15.62% | numerator / denominator | |
| Filed ratio | 15.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.12 pp | $503.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.62% +7.62 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 | $862.6M | 862,552 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.52B | 5,522,381 | RCOAA223 |
| Recomputed ratio | 15.62% | numerator / denominator | |
| Filed ratio | 15.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.62 pp | $420.8M | capital that could be lost first |
Total risk-based capital ratio 16.87% +6.87 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 | $931.7M | 931,698 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.52B | 5,522,381 | RCOAA223 |
| Recomputed ratio | 16.87% | numerator / denominator | |
| Filed ratio | 16.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.87 pp | $379.5M | capital that could be lost first |
Tier 1 leverage ratio 12.33% +7.33 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 | $862.6M | 862,552 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $6.99B | 6,993,814 | RCOAA224 |
| Recomputed ratio | 12.33% | numerator / denominator | |
| Filed ratio | 12.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.33 pp | $512.9M | 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 | 467,965 | 467,965 | 467,965 | 467,965 | 467,965 | 467,965 | RCOAP742 |
| Retained earnings | 406,833 | 422,688 | 400,747 | 378,974 | 357,030 | 383,678 | RCOAKW00 |
| Accumulated other comprehensive income | (12,167) | (9,337) | (5,372) | (6,479) | (8,556) | (10,848) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 862,631 | 881,316 | 863,340 | 840,460 | 816,439 | 840,795 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (79) | (2,915) | (6,879) | (5,768) | (3,685) | (1,388) | P859 - P840 |
| Common equity Tier 1 capital | 862,552 | 878,401 | 856,461 | 834,692 | 812,754 | 839,407 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 862,552 | 878,401 | 856,461 | 834,692 | 812,754 | 839,407 | RCOA8274 |
| Tier 2 capital | 69,146 | 68,585 | 68,586 | 70,250 | 69,664 | 67,477 | RCOA5311 |
| Allowance includable in Tier 2 capital | 69,146 | 68,585 | 68,586 | 70,250 | 69,664 | 67,477 | RCOA5310 |
| Total capital | 931,698 | 946,986 | 925,047 | 904,942 | 882,418 | 906,884 | RCOA3792 |
| Total risk-weighted assets | 5,522,381 | 5,475,028 | 5,476,737 | 5,608,263 | 5,560,676 | 5,382,289 | RCOAA223 |
| Average total assets for the leverage ratio | 6,993,814 | 7,046,907 | 7,158,294 | 6,966,442 | 6,899,673 | 6,700,056 | 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 | $213.1M | $12.1M | 5.69% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.09B | $143.5M | 13.21% | 2.59% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $2.09B | $1.05B | 50.26% | 18.94% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $40.4M | $60.6M | 150.00% | 1.10% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.8M | $2.7M | 150.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.25B | $3.22B | 98.93% | 58.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $361.6M | $333.7M | 92.29% | 6.03% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $16.4M | $204.7M | 1250.00% | 3.70% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $511.9M | $479.8M | 93.73% | 8.67% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $66.1M | $20.1M | 30.47% | 0.36% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $10.3M | NA | 0.19% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.52B | ties to item 31 ($5.52B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.53B | RCONB704 |
| Less: excess allowance for credit losses | $9.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.52B | 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 | 15.62% | 15.62% | 16.87% | 12.33% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.04% | 16.04% | 17.30% | 12.47% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.64% | 15.64% | 16.89% | 11.96% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.88% | 14.88% | 16.14% | 11.98% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.62% | 14.62% | 15.87% | 11.78% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.60% | 15.60% | 16.85% | 12.53% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.50% | 15.50% | 16.75% | 12.39% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.34% | 15.34% | 16.60% | 12.24% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.54% | 15.54% | 16.80% | 12.41% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.54% | 16.54% | 17.79% | 13.00% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 16.60% | 16.60% | 17.85% | 12.71% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.90% | 15.90% | 17.15% | 12.51% | 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 |
|---|---|---|---|---|---|---|
| Johnson Bank (this bank) | Risk-based | 15.62% | 15.62% | 16.87% | 12.33% | |
| Republic Bank & Trust Company | $7.05B | Risk-based | 16.55% | 16.55% | 17.80% | 14.82% |
| Mid Penn Bank | $7.04B | Risk-based | 12.55% | 12.55% | 13.30% | 10.43% |
| Cambridge Savings Bank | $6.98B | Risk-based | 12.63% | 12.63% | 13.71% | 10.25% |
| The Farmers National Bank of Canfield | $7.16B | Risk-based | 12.64% | 12.64% | 13.69% | 9.55% |
| Community Trust Bank, Inc. | $6.95B | CBLR | NA | NA | NA | 13.43% |
| Camden National Bank | $6.94B | Risk-based | 12.73% | 12.73% | 13.69% | 9.12% |
| Lake City Bank | $7.24B | Risk-based | 14.13% | 14.13% | 15.27% | 11.89% |
| Old Second National Bank | $6.86B | Risk-based | 13.72% | 13.72% | 14.77% | 12.05% |
| Pathward, N.A. | $7.31B | Risk-based | 12.05% | 12.05% | 13.31% | 9.91% |
| First National Bank of America | $6.82B | Risk-based | 15.28% | 15.28% | 16.54% | 8.13% |
| Peer 25th percentile | 12.63% | 12.63% | 13.69% | 9.64% | ||
| Peer median | 12.73% | 12.73% | 13.71% | 10.34% | ||
| Peer 75th percentile | 14.13% | 14.13% | 15.27% | 12.01% | ||
| This bank's percentile | 89 | 89 | 89 | 80 |
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/58243/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.