Legacy Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 20.81% (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: 20.81% (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 27.83% +21.33 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 | $73.9M | 73,923 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.7M | 265,664 | RCOAA223 |
| Recomputed ratio | 27.83% | numerator / denominator | |
| Filed ratio | 27.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.33 pp | $56.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 27.83% +19.83 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 | $73.9M | 73,923 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.7M | 265,664 | RCOAA223 |
| Recomputed ratio | 27.83% | numerator / denominator | |
| Filed ratio | 27.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +19.83 pp | $52.7M | capital that could be lost first |
Total risk-based capital ratio 28.81% +18.81 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 | $76.5M | 76,527 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $265.7M | 265,664 | RCOAA223 |
| Recomputed ratio | 28.81% | numerator / denominator | |
| Filed ratio | 28.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +18.81 pp | $50.0M | capital that could be lost first |
Tier 1 leverage ratio 20.64% +15.64 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 | $73.9M | 73,923 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $358.2M | 358,180 | RCOAA224 |
| Recomputed ratio | 20.64% | numerator / denominator | |
| Filed ratio | 20.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +15.64 pp | $56.0M | 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 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | RCOAP742 |
| Retained earnings | 53,923 | 53,404 | 52,692 | 53,598 | 52,838 | 52,203 | RCOAKW00 |
| Accumulated other comprehensive income | (8,826) | (9,554) | (9,739) | (9,804) | (11,715) | (12,767) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 65,097 | 63,850 | 62,953 | 63,794 | 61,123 | 59,436 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,826 | 9,554 | 9,739 | 9,804 | 11,715 | 12,767 | P859 - P840 |
| Common equity Tier 1 capital | 73,923 | 73,404 | 72,692 | 73,598 | 72,838 | 72,203 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 73,923 | 73,404 | 72,692 | 73,598 | 72,838 | 72,203 | RCOA8274 |
| Tier 2 capital | 2,604 | 2,584 | 2,683 | 2,845 | 2,891 | 2,906 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,604 | 2,584 | 2,683 | 2,845 | 2,891 | 2,906 | RCOA5310 |
| Total capital | 76,527 | 75,988 | 75,375 | 76,443 | 75,729 | 75,109 | RCOA3792 |
| Total risk-weighted assets | 265,664 | 262,940 | 268,107 | 247,698 | 241,560 | 238,644 | RCOAA223 |
| Average total assets for the leverage ratio | 358,180 | 358,302 | 358,502 | 355,680 | 341,565 | 337,454 | 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 | $5.0M | $239K | 4.75% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $107.7M | $18.9M | 17.55% | 7.11% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $42.6M | $21.4M | 50.23% | 8.06% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.0M | $6.0M | 150.00% | 2.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $187.8M | $187.8M | 100.00% | 70.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.9M | $25.2M | 93.59% | 9.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.2M | $6.2M | 100.00% | 2.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $265.7M | ties to item 31 ($265.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $265.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $265.7M | 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 | 27.83% | 27.83% | 28.81% | 20.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 27.92% | 27.92% | 28.90% | 20.49% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 27.11% | 27.11% | 28.11% | 20.28% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 29.71% | 29.71% | 30.86% | 20.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 30.15% | 30.15% | 31.35% | 21.32% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 30.26% | 30.26% | 31.47% | 21.40% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 29.82% | 29.82% | 31.04% | 21.23% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 30.56% | 30.56% | 31.81% | 21.78% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 31.47% | 31.47% | 32.72% | 22.12% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 32.75% | 32.75% | 34.00% | 22.03% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 34.59% | 34.59% | 35.84% | 22.51% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 36.03% | 36.03% | 37.28% | 22.85% | 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 |
|---|---|---|---|---|---|---|
| Legacy Bank (this bank) | Risk-based | 27.83% | 27.83% | 28.81% | 20.64% | |
| Roxboro Savings Bank, SSB | $360.7M | Risk-based | 38.92% | 38.92% | 40.17% | 18.97% |
| American State Bank | $360.8M | CBLR | NA | NA | NA | 11.11% |
| Bankokolona | $359.6M | CBLR | NA | NA | NA | 10.09% |
| First National Bank of Decatur County | $359.6M | Risk-based | 9.98% | 9.98% | 10.99% | 7.42% |
| Infinity Bank | $359.5M | Risk-based | 15.31% | 15.31% | 17.94% | 13.03% |
| Farmers & Merchants Bank | $359.4M | CBLR | NA | NA | NA | 12.16% |
| Heritage Bank, N.A. | $361.1M | Risk-based | 15.33% | 15.33% | 16.59% | 10.81% |
| Locus Bank, Inc. | $359.4M | CBLR | NA | NA | NA | 21.46% |
| New Horizon Bank, N.A. | $359.3M | CBLR | NA | NA | NA | 10.81% |
| United Community Bank | $359.3M | CBLR | NA | NA | NA | 10.49% |
| Peer 25th percentile | 13.98% | 13.98% | 15.19% | 10.57% | ||
| Peer median | 15.32% | 15.32% | 17.26% | 10.96% | ||
| Peer 75th percentile | 21.23% | 21.23% | 23.50% | 12.81% | ||
| This bank's percentile | 75 | 75 | 75 | 90 |
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/268828/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.