Madison County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.54% (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: 11.54% (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 18.29% +11.79 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 | $92.1M | 92,111 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $503.7M | 503,707 | RCOAA223 |
| Recomputed ratio | 18.29% | numerator / denominator | |
| Filed ratio | 18.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.79 pp | $59.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.29% +10.29 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 | $92.1M | 92,111 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $503.7M | 503,707 | RCOAA223 |
| Recomputed ratio | 18.29% | numerator / denominator | |
| Filed ratio | 18.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.29 pp | $51.8M | capital that could be lost first |
Total risk-based capital ratio 19.54% +9.54 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 | $98.4M | 98,409 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $503.7M | 503,707 | RCOAA223 |
| Recomputed ratio | 19.54% | numerator / denominator | |
| Filed ratio | 19.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.54 pp | $48.0M | capital that could be lost first |
Tier 1 leverage ratio 15.11% +10.11 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 | $92.1M | 92,111 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $609.4M | 609,438 | RCOAA224 |
| Recomputed ratio | 15.11% | numerator / denominator | |
| Filed ratio | 15.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.11 pp | $61.6M | 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 | 29,640 | 29,648 | 29,648 | 29,603 | 29,603 | 29,603 | RCOAP742 |
| Retained earnings | 63,942 | 62,858 | 61,771 | 60,791 | 59,820 | 59,070 | RCOAKW00 |
| Accumulated other comprehensive income | (880) | (861) | (797) | (858) | (1,010) | (1,142) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 92,702 | 91,645 | 90,622 | 89,536 | 88,413 | 87,531 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (591) | (627) | (709) | (667) | (534) | (420) | P859 - P840 |
| Common equity Tier 1 capital | 92,111 | 91,018 | 89,913 | 88,869 | 87,879 | 87,111 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 92,111 | 91,018 | 89,913 | 88,869 | 87,879 | 87,111 | RCOA8274 |
| Tier 2 capital | 6,298 | 6,204 | 6,372 | 6,228 | 6,155 | 6,142 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,298 | 6,204 | 6,372 | 6,228 | 6,155 | 6,142 | RCOA5310 |
| Total capital | 98,409 | 97,222 | 96,285 | 95,097 | 94,034 | 93,253 | RCOA3792 |
| Total risk-weighted assets | 503,707 | 496,110 | 513,998 | 498,120 | 492,125 | 491,090 | RCOAA223 |
| Average total assets for the leverage ratio | 609,438 | 610,709 | 612,641 | 608,321 | 605,319 | 603,171 | 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 | $760K | 15.15% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $117.4M | $29.4M | 25.03% | 5.83% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $168.1M | $93.1M | 55.36% | 18.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $292.0M | $291.9M | 99.98% | 57.94% | RC-R Part II, item 4.d, 5.d |
| All other assets | $33.4M | $27.4M | 81.85% | 5.43% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $3.1M | $38.6M | 1250.00% | 7.66% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $18.9M | $18.9M | 100.00% | 3.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.1M | NA | 0.41% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $501.8M | ties to item 31 ($501.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $503.9M | RCONB704 |
| Less: excess allowance for credit losses | $148K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $503.7M | 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 | 18.29% | 18.29% | 19.54% | 15.11% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.35% | 18.35% | 19.60% | 14.90% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.49% | 17.49% | 18.73% | 14.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.84% | 17.84% | 19.09% | 14.61% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.86% | 17.86% | 19.11% | 14.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.74% | 17.74% | 18.99% | 14.44% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.21% | 17.21% | 18.46% | 14.34% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.84% | 17.84% | 19.09% | 14.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.89% | 17.89% | 19.15% | 14.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.93% | 17.93% | 19.19% | 14.26% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.39% | 17.39% | 18.64% | 14.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.61% | 17.61% | 18.86% | 14.31% | 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 |
|---|---|---|---|---|---|---|
| Madison County Bank (this bank) | Risk-based | 18.29% | 18.29% | 19.54% | 15.11% | |
| Belmont Savings Bank | $612.9M | CBLR | NA | NA | NA | 13.63% |
| Community Savings Bank | $613.6M | Risk-based | 13.66% | 13.66% | 14.80% | 10.05% |
| Avb Bank | $612.3M | Risk-based | 11.80% | 11.80% | 13.05% | 9.46% |
| Crown Bank | $614.3M | CBLR | NA | NA | NA | 26.11% |
| Andrew Johnson Bank | $611.9M | Risk-based | 16.10% | 16.10% | 17.36% | 11.24% |
| Heritage Bank | $611.6M | CBLR | NA | NA | NA | 23.01% |
| All America Bank | $611.5M | Risk-based | 14.11% | 14.11% | 15.35% | 10.47% |
| Commercial Capital Bank | $611.4M | CBLR | NA | NA | NA | 11.45% |
| Mercer County State Bank | $611.3M | CBLR | NA | NA | NA | 10.27% |
| Peer 25th percentile | 13.20% | 13.20% | 14.36% | 10.27% | ||
| Peer median | 13.89% | 13.89% | 15.07% | 11.24% | ||
| Peer 75th percentile | 14.61% | 14.61% | 15.85% | 13.63% | ||
| This bank's percentile | 100 | 100 | 100 | 78 |
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/385471/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.