Kalamazoo County State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.09% (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: 13.09% (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 20.34% +13.84 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 | $14.4M | 14,437 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.0M | 70,964 | RCOAA223 |
| Recomputed ratio | 20.34% | numerator / denominator | |
| Filed ratio | 20.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.84 pp | $9.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.34% +12.34 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 | $14.4M | 14,437 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.0M | 70,964 | RCOAA223 |
| Recomputed ratio | 20.34% | numerator / denominator | |
| Filed ratio | 20.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.34 pp | $8.8M | capital that could be lost first |
Total risk-based capital ratio 21.09% +11.09 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 | $15.0M | 14,965 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $71.0M | 70,964 | RCOAA223 |
| Recomputed ratio | 21.09% | numerator / denominator | |
| Filed ratio | 21.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.09 pp | $7.9M | capital that could be lost first |
Tier 1 leverage ratio 12.08% +7.08 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 | $14.4M | 14,437 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $119.6M | 119,556 | RCOAA224 |
| Recomputed ratio | 12.08% | numerator / denominator | |
| Filed ratio | 12.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.08 pp | $8.5M | 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 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | RCOAP742 |
| Retained earnings | 5,437 | 5,264 | 5,113 | 5,123 | 4,954 | 4,805 | RCOAKW00 |
| Accumulated other comprehensive income | (1,808) | (1,986) | (1,678) | (1,973) | (2,590) | (2,700) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,629 | 12,278 | 12,435 | 12,150 | 11,364 | 11,105 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,808 | 1,986 | 1,678 | 1,973 | 2,590 | 2,700 | P859 - P840 |
| Common equity Tier 1 capital | 14,437 | 14,264 | 14,113 | 14,123 | 13,954 | 13,805 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,437 | 14,264 | 14,113 | 14,123 | 13,954 | 13,805 | RCOA8274 |
| Tier 2 capital | 528 | 521 | 523 | 494 | 533 | 553 | RCOA5311 |
| Allowance includable in Tier 2 capital | 528 | 521 | 523 | 494 | 533 | 553 | RCOA5310 |
| Total capital | 14,965 | 14,785 | 14,636 | 14,617 | 14,487 | 14,358 | RCOA3792 |
| Total risk-weighted assets | 70,964 | 70,998 | 68,899 | 67,821 | 68,815 | 70,755 | RCOAA223 |
| Average total assets for the leverage ratio | 119,556 | 122,793 | 119,489 | 120,421 | 120,448 | 122,125 | 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 | $6.5M | $52K | 0.81% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $47.0M | $14.3M | 30.35% | 20.10% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $30.8M | $16.0M | 51.89% | 22.50% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $63K | $94K | 150.00% | 0.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $30.4M | $30.2M | 99.45% | 42.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.5M | $6.0M | 91.73% | 8.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.3M | $4.3M | 100.00% | 6.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $71.0M | ties to item 31 ($71.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $71.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $71.0M | 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 | 20.34% | 20.34% | 21.09% | 12.08% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.09% | 20.09% | 20.82% | 11.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.48% | 20.48% | 21.24% | 11.81% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.82% | 20.82% | 21.55% | 11.73% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.28% | 20.28% | 21.05% | 11.59% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.51% | 19.51% | 20.29% | 11.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.65% | 18.65% | 19.36% | 11.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.66% | 19.66% | 20.33% | 11.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.09% | 18.09% | 18.71% | 11.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.62% | 17.62% | 18.24% | 11.04% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.45% | 17.45% | 18.07% | 10.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.32% | 17.32% | 17.95% | 10.69% | 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 |
|---|---|---|---|---|---|---|
| Kalamazoo County State Bank (this bank) | Risk-based | 20.34% | 20.34% | 21.09% | 12.08% | |
| The Granville National Bank | $118.4M | CBLR | NA | NA | NA | 11.10% |
| Countryside Bank | $118.5M | CBLR | NA | NA | NA | 15.20% |
| Twin Cedars Bank | $118.3M | Risk-based | 12.94% | 12.94% | 14.21% | 9.19% |
| The Farmers and Merchants National Bank of Fairview | $118.7M | CBLR | NA | NA | NA | 12.18% |
| McIntosh County Bank | $118.7M | CBLR | NA | NA | NA | 11.01% |
| First Bank | $118.0M | Risk-based | 23.44% | 23.44% | 24.70% | 14.16% |
| Security State Bank | $119.0M | Risk-based | 14.51% | 14.51% | 15.36% | 8.27% |
| Community Bank | $119.1M | CBLR | NA | NA | NA | 10.09% |
| American Metro Bank | $119.1M | CBLR | NA | NA | NA | 13.10% |
| Henderson Federal Savings Bank | $117.7M | CBLR | NA | NA | NA | 25.94% |
| Peer 25th percentile | 13.72% | 13.72% | 14.79% | 10.32% | ||
| Peer median | 14.51% | 14.51% | 15.36% | 11.64% | ||
| Peer 75th percentile | 18.97% | 18.97% | 20.03% | 13.90% | ||
| This bank's percentile | 67 | 67 | 67 | 50 |
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/644141/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.