Lead Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.60% (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: 13.60% (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 20.33% +13.83 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 | $199.6M | 199,599 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $981.7M | 981,676 | RCOAA223 |
| Recomputed ratio | 20.33% | numerator / denominator | |
| Filed ratio | 20.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.83 pp | $135.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.33% +12.33 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 | $199.6M | 199,599 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $981.7M | 981,676 | RCOAA223 |
| Recomputed ratio | 20.33% | numerator / denominator | |
| Filed ratio | 20.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.33 pp | $121.1M | capital that could be lost first |
Total risk-based capital ratio 21.60% +11.60 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 | $212.0M | 212,014 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $981.7M | 981,676 | RCOAA223 |
| Recomputed ratio | 21.60% | numerator / denominator | |
| Filed ratio | 21.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.60 pp | $113.8M | capital that could be lost first |
Tier 1 leverage ratio 7.40% +2.40 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 | $199.6M | 199,599 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.70B | 2,698,745 | RCOAA224 |
| Recomputed ratio | 7.40% | numerator / denominator | |
| Filed ratio | 7.40% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.40 pp | $64.7M | 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 | 159,750 | 159,107 | 158,422 | 157,781 | 126,926 | 126,074 | RCOAP742 |
| Retained earnings | 87,537 | 76,729 | 66,243 | 59,232 | 51,465 | 45,419 | RCOAKW00 |
| Accumulated other comprehensive income | (3,174) | (1,670) | 937 | 1,018 | (988) | (564) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 244,113 | 234,166 | 225,602 | 218,031 | 177,403 | 170,929 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (44,514) | (44,537) | (46,068) | (46,781) | (44,300) | (44,210) | P859 - P840 |
| Common equity Tier 1 capital | 199,599 | 189,629 | 179,534 | 171,250 | 133,103 | 126,719 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 199,599 | 189,629 | 179,534 | 171,250 | 133,103 | 126,719 | RCOA8274 |
| Tier 2 capital | 12,415 | 10,613 | 9,558 | 6,694 | 6,243 | 6,039 | RCOA5311 |
| Allowance includable in Tier 2 capital | 12,415 | 10,613 | 9,558 | 6,694 | 6,243 | 6,039 | RCOA5310 |
| Total capital | 212,014 | 200,242 | 189,092 | 177,944 | 139,346 | 132,758 | RCOA3792 |
| Total risk-weighted assets | 981,676 | 846,371 | 762,261 | 533,072 | 497,358 | 482,388 | RCOAA223 |
| Average total assets for the leverage ratio | 2,698,745 | 2,510,787 | 2,291,283 | 2,006,272 | 1,822,566 | 1,643,275 | 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 | $961.4M | $7.8M | 0.81% | 0.78% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $270.6M | $22.0M | 8.12% | 2.21% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $35.3M | $24.0M | 68.01% | 2.41% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $28.5M | $42.7M | 150.00% | 4.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.07B | $687.8M | 64.11% | 69.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $373.4M | $187.6M | 50.24% | 18.88% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.4M | $20.4M | 100.00% | 2.06% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.0M | $1.0M | 100.00% | 0.10% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $2K | 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 | $993.3M | ties to item 31 ($993.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $993.3M | RCONB704 |
| Less: excess allowance for credit losses | $11.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $981.7M | 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 | 20.33% | 20.33% | 21.60% | 7.40% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 22.41% | 22.41% | 23.66% | 7.55% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 23.55% | 23.55% | 24.81% | 7.84% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 32.13% | 32.13% | 33.38% | 8.54% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 26.76% | 26.76% | 28.02% | 7.30% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 26.27% | 26.27% | 27.52% | 7.71% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 24.25% | 24.25% | 25.39% | 8.44% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 27.92% | 27.92% | 29.18% | 9.75% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 26.31% | 26.31% | 27.56% | 9.56% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 26.90% | 26.90% | 28.15% | 9.93% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 24.44% | 24.44% | 25.61% | 10.01% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 22.77% | 22.77% | 23.60% | 9.77% | 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 |
|---|---|---|---|---|---|---|
| Lead Bank (this bank) | Risk-based | 20.33% | 20.33% | 21.60% | 7.40% | |
| Avidia Bank | $2.77B | Risk-based | 15.47% | 15.47% | 16.61% | 12.37% |
| Quad City Bank and Trust Company | $2.77B | Risk-based | 14.29% | 14.29% | 15.35% | 11.01% |
| Open Bank | $2.75B | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% |
| Sunrise Banks, N.A. | $2.78B | CBLR | NA | NA | NA | 10.18% |
| State Bank of Southern Utah | $2.74B | CBLR | NA | NA | NA | 12.04% |
| ION Bank | $2.78B | Risk-based | 15.75% | 15.75% | 16.82% | 11.91% |
| Citizens and Farmers Bank | $2.79B | Risk-based | 13.54% | 13.54% | 14.79% | 11.20% |
| Cornerstone Bank | $2.73B | CBLR | NA | NA | NA | 9.88% |
| Orange Bank & Trust Company | $2.79B | Risk-based | 17.95% | 17.95% | 19.20% | 13.15% |
| Westfield Bank | $2.73B | Risk-based | 12.47% | 12.47% | 13.47% | 9.37% |
| Peer 25th percentile | 13.00% | 13.00% | 14.13% | 10.16% | ||
| Peer median | 14.29% | 14.29% | 15.35% | 11.11% | ||
| Peer 75th percentile | 15.61% | 15.61% | 16.72% | 12.01% | ||
| This bank's percentile | 100 | 100 | 100 | 0 |
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/893855/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.