Local Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.75% (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: 5.75% (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 13.13% +6.63 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 | $48.6M | 48,568 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $370.0M | 370,023 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.63 pp | $24.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.13% +5.13 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 | $48.6M | 48,568 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $370.0M | 370,023 | RCOAA223 |
| Recomputed ratio | 13.13% | numerator / denominator | |
| Filed ratio | 13.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.13 pp | $19.0M | capital that could be lost first |
Total risk-based capital ratio 13.75% +3.75 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 | $50.9M | 50,878 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $370.0M | 370,023 | RCOAA223 |
| Recomputed ratio | 13.75% | numerator / denominator | |
| Filed ratio | 13.75% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.75 pp | $13.9M | capital that could be lost first |
Tier 1 leverage ratio 11.35% +6.35 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 | $48.6M | 48,568 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $427.8M | 427,787 | RCOAA224 |
| Recomputed ratio | 11.35% | numerator / denominator | |
| Filed ratio | 11.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.35 pp | $27.2M | 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 | 40,729 | 40,729 | 40,729 | 40,729 | 40,729 | 40,729 | RCOAP742 |
| Retained earnings | 7,872 | 7,844 | 7,835 | 8,016 | 8,035 | 7,715 | RCOAKW00 |
| Accumulated other comprehensive income | (1,585) | (1,646) | (1,437) | (1,602) | (1,887) | (2,104) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 47,016 | 46,927 | 47,127 | 47,143 | 46,877 | 46,340 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,552 | 1,614 | 1,405 | 1,570 | 1,855 | 2,072 | P859 - P840 |
| Common equity Tier 1 capital | 48,568 | 48,541 | 48,532 | 48,713 | 48,732 | 48,412 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,568 | 48,541 | 48,532 | 48,713 | 48,732 | 48,412 | RCOA8274 |
| Tier 2 capital | 2,310 | 2,191 | 2,175 | 2,346 | 2,316 | 2,263 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,310 | 2,191 | 2,175 | 2,346 | 2,316 | 2,263 | RCOA5310 |
| Total capital | 50,878 | 50,732 | 50,707 | 51,059 | 51,048 | 50,675 | RCOA3792 |
| Total risk-weighted assets | 370,023 | 352,100 | 340,616 | 330,046 | 320,975 | 312,223 | RCOAA223 |
| Average total assets for the leverage ratio | 427,787 | 422,734 | 413,433 | 399,082 | 390,082 | 387,034 | 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 | $3.9M | $313K | 8.03% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.7M | $5.1M | 22.36% | 1.37% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $41.5M | $8.3M | 20.00% | 2.24% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $104.2M | $56.0M | 53.70% | 15.13% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $229K | $344K | 150.00% | 0.09% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $202K | $303K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $245.7M | $240.8M | 98.04% | 65.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $48.9M | $46.4M | 94.89% | 12.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.6M | $12.5M | 99.29% | 3.38% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $370.0M | ties to item 31 ($370.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $370.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $370.0M | 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 | 13.13% | 13.13% | 13.75% | 11.35% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.79% | 13.79% | 14.41% | 11.48% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.25% | 14.25% | 14.89% | 11.74% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.76% | 14.76% | 15.47% | 12.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.18% | 15.18% | 15.90% | 12.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.51% | 15.51% | 16.23% | 12.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.63% | 15.63% | 16.35% | 12.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.50% | 16.50% | 17.26% | 12.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.24% | 17.24% | 18.02% | 13.16% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.25% | 18.25% | 19.04% | 13.82% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.97% | 19.97% | 20.81% | 14.33% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.64% | 20.64% | 21.47% | 15.23% | 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 |
|---|---|---|---|---|---|---|
| Local Bank (this bank) | Risk-based | 13.13% | 13.13% | 13.75% | 11.35% | |
| Alden State Bank | $463.1M | Risk-based | 22.56% | 22.56% | 23.65% | 15.18% |
| Robertson Banking Company | $462.7M | Risk-based | 14.86% | 14.86% | 16.11% | 11.26% |
| The Commercial Bank | $463.7M | CBLR | NA | NA | NA | 10.72% |
| The Bank | $462.0M | CBLR | NA | NA | NA | 12.76% |
| Northeast Security Bank | $461.9M | Risk-based | 15.42% | 15.42% | 16.67% | 10.77% |
| Sterling State Bank | $461.9M | Risk-based | 12.80% | 12.80% | 13.98% | 8.54% |
| Security Federal Savings Bank | $464.4M | CBLR | NA | NA | NA | 10.96% |
| The Missouri Bank | $461.5M | CBLR | NA | NA | NA | 12.57% |
| Farmers Savings Bank | $461.2M | Risk-based | 20.06% | 20.06% | 21.07% | 11.24% |
| Peer 25th percentile | 14.86% | 14.86% | 16.11% | 10.77% | ||
| Peer median | 15.42% | 15.42% | 16.67% | 11.24% | ||
| Peer 75th percentile | 20.06% | 20.06% | 21.07% | 12.57% | ||
| This bank's percentile | 20 | 20 | 0 | 67 |
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/815754/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.