Legacy Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.28% (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: 3.28% (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 10.03% +3.53 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 | $110.9M | 110,892 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.11B | 1,105,620 | RCOAA223 |
| Recomputed ratio | 10.03% | numerator / denominator | |
| Filed ratio | 10.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.53 pp | $39.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.03% +2.03 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 | $110.9M | 110,893 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.11B | 1,105,620 | RCOAA223 |
| Recomputed ratio | 10.03% | numerator / denominator | |
| Filed ratio | 10.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.03 pp | $22.4M | capital that could be lost first |
Total risk-based capital ratio 11.28% +1.28 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 | $124.7M | 124,746 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.11B | 1,105,620 | RCOAA223 |
| Recomputed ratio | 11.28% | numerator / denominator | |
| Filed ratio | 11.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.28 pp | $14.2M | capital that could be lost first |
Tier 1 leverage ratio 8.85% +3.85 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 | $110.9M | 110,893 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.25B | 1,253,601 | RCOAA224 |
| Recomputed ratio | 8.85% | numerator / denominator | |
| Filed ratio | 8.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.85 pp | $48.2M | 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 | 63,558 | 63,558 | 63,558 | 63,558 | 63,558 | 63,558 | RCOAP742 |
| Retained earnings | 52,831 | 48,973 | 45,676 | 42,689 | 39,415 | 37,064 | RCOAKW00 |
| Accumulated other comprehensive income | (1,876) | (1,859) | (1,777) | (1,940) | (2,372) | (2,682) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 114,513 | 110,672 | 107,457 | 104,307 | 100,601 | 97,940 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,621) | (3,689) | (3,822) | (3,710) | (3,329) | (3,070) | P859 - P840 |
| Common equity Tier 1 capital | 110,892 | 106,983 | 103,635 | 100,597 | 97,272 | 94,870 | RCOAP859 |
| Additional Tier 1 capital | 1 | 1 | 1 | 1 | 1 | 1 | RCOAP865 |
| Tier 1 capital | 110,893 | 106,984 | 103,636 | 100,598 | 97,273 | 94,871 | RCOA8274 |
| Tier 2 capital | 13,853 | 13,684 | 13,814 | 12,806 | 12,104 | 11,534 | RCOA5311 |
| Allowance includable in Tier 2 capital | 13,853 | 13,684 | 13,814 | 12,806 | 12,104 | 11,534 | RCOA5310 |
| Total capital | 124,746 | 120,668 | 117,450 | 113,404 | 109,377 | 106,405 | RCOA3792 |
| Total risk-weighted assets | 1,105,620 | 1,092,086 | 1,103,034 | 1,022,546 | 966,035 | 920,294 | RCOAA223 |
| Average total assets for the leverage ratio | 1,253,601 | 1,196,845 | 1,178,169 | 1,212,945 | 1,154,436 | 1,081,497 | 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 | $88.3M | $1.0M | 1.18% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $44.3M | $8.8M | 19.94% | 0.80% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.8M | $350K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $298.8M | $172.9M | 57.88% | 15.60% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $577K | $866K | 150.00% | 0.08% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $184K | $276K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $788.0M | $779.2M | 98.88% | 70.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $57.7M | $54.8M | 95.03% | 4.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $85.9M | $85.9M | 100.00% | 7.75% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.0M | NA | 0.36% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.10B | does not tie to item 31 ($1.11B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.11B | RCONB704 |
| Less: excess allowance for credit losses | $2.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.11B | 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 | 10.03% | 10.03% | 11.28% | 8.85% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 9.80% | 9.80% | 11.05% | 8.94% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 9.40% | 9.40% | 10.65% | 8.80% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 9.84% | 9.84% | 11.09% | 8.29% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.07% | 10.07% | 11.32% | 8.43% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.31% | 10.31% | 11.56% | 8.77% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.53% | 10.53% | 11.79% | 8.67% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.62% | 10.62% | 11.88% | 8.52% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.38% | 10.38% | 11.63% | 8.46% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.37% | 10.38% | 11.63% | 9.04% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.13% | 10.13% | 11.38% | 9.01% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.21% | 10.21% | 11.47% | 9.06% | 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 |
|---|---|---|---|---|---|---|
| Legacy Bank (this bank) | Risk-based | 10.03% | 10.03% | 11.28% | 8.85% | |
| Legend Bank, N. A. | $1.27B | Risk-based | 14.14% | 14.14% | 15.32% | 10.35% |
| Merchants National Bank | $1.27B | Risk-based | 12.00% | 12.00% | 13.20% | 8.91% |
| Central Penn Bank & Trust | $1.27B | CBLR | NA | NA | NA | 9.01% |
| Bank of the Pacific | $1.26B | Risk-based | 16.39% | 16.39% | 17.51% | 10.99% |
| Consumers National Bank | $1.28B | Risk-based | 10.91% | 10.91% | 11.93% | 8.35% |
| JD Bank | $1.26B | Risk-based | 16.78% | 16.78% | 17.79% | 11.88% |
| Iowa State Bank | $1.26B | CBLR | NA | NA | NA | 11.72% |
| First Southern National Bank | $1.28B | Risk-based | 18.33% | 18.33% | 19.58% | 10.85% |
| Synergy Bank | $1.28B | CBLR | NA | NA | NA | 11.26% |
| Forward Bank | $1.28B | Risk-based | 10.94% | 11.85% | 12.83% | 9.18% |
| Peer 25th percentile | 11.47% | 11.92% | 13.02% | 9.05% | ||
| Peer median | 14.14% | 14.14% | 15.32% | 10.60% | ||
| Peer 75th percentile | 16.58% | 16.58% | 17.65% | 11.19% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/3306280/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.