Madison County Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.16% (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: 7.16% (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 13.91% +7.41 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 | $18.5M | 18,494 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $133.0M | 132,952 | RCOAA223 |
| Recomputed ratio | 13.91% | numerator / denominator | |
| Filed ratio | 13.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.41 pp | $9.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.91% +5.91 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 | $18.5M | 18,494 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $133.0M | 132,952 | RCOAA223 |
| Recomputed ratio | 13.91% | numerator / denominator | |
| Filed ratio | 13.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.91 pp | $7.9M | capital that could be lost first |
Total risk-based capital ratio 15.16% +5.16 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 | $20.2M | 20,157 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $133.0M | 132,952 | RCOAA223 |
| Recomputed ratio | 15.16% | numerator / denominator | |
| Filed ratio | 15.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.16 pp | $6.9M | capital that could be lost first |
Tier 1 leverage ratio 8.42% +3.42 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 | $18.5M | 18,494 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $219.7M | 219,701 | RCOAA224 |
| Recomputed ratio | 8.42% | numerator / denominator | |
| Filed ratio | 8.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.42 pp | $7.5M | 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 | 5,650 | 5,650 | 5,650 | 5,650 | 5,650 | 5,650 | RCOAP742 |
| Retained earnings | 12,844 | 12,366 | 12,558 | 12,115 | 11,661 | 11,228 | RCOAKW00 |
| Accumulated other comprehensive income | (5,386) | (5,855) | (5,196) | (5,854) | (7,156) | (7,027) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,108 | 12,161 | 13,012 | 11,911 | 10,155 | 9,851 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,386 | 5,855 | 5,196 | 5,854 | 7,156 | 7,027 | P859 - P840 |
| Common equity Tier 1 capital | 18,494 | 18,016 | 18,208 | 17,765 | 17,311 | 16,878 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,494 | 18,016 | 18,208 | 17,765 | 17,311 | 16,878 | RCOA8274 |
| Tier 2 capital | 1,663 | 1,579 | 1,611 | 1,610 | 1,603 | 1,483 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,663 | 1,579 | 1,611 | 1,610 | 1,603 | 1,483 | RCOA5310 |
| Total capital | 20,157 | 19,595 | 19,819 | 19,375 | 18,914 | 18,361 | RCOA3792 |
| Total risk-weighted assets | 132,952 | 126,165 | 128,773 | 128,749 | 128,205 | 118,620 | RCOAA223 |
| Average total assets for the leverage ratio | 219,701 | 215,181 | 210,606 | 209,123 | 203,940 | 201,108 | 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 | $14.1M | $301K | 2.14% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $72.9M | $14.4M | 19.82% | 10.85% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $18.8M | $9.4M | 50.00% | 7.06% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $351K | $526K | 150.00% | 0.40% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $99.1M | $90.2M | 91.05% | 67.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.5M | $15.5M | 100.00% | 11.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.8M | $2.7M | 97.41% | 2.04% | 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 | $133.1M | ties to item 31 ($133.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $133.1M | RCONB704 |
| Less: excess allowance for credit losses | $131K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $133.0M | 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 | 13.91% | 13.91% | 15.16% | 8.42% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.28% | 14.28% | 15.53% | 8.37% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.14% | 14.14% | 15.39% | 8.65% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.80% | 13.80% | 15.05% | 8.49% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.50% | 13.50% | 14.75% | 8.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.23% | 14.23% | 15.48% | 8.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.53% | 15.53% | 16.78% | 8.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.54% | 15.54% | 16.80% | 8.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.44% | 15.44% | 16.70% | 8.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.90% | 15.90% | 17.16% | 8.83% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.05% | 16.05% | 17.30% | 8.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.91% | 14.91% | 17.42% | 8.80% | 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 Community Bank (this bank) | Risk-based | 13.91% | 13.91% | 15.16% | 8.42% | |
| Calhoun County Bank, Inc. | $211.7M | CBLR | NA | NA | NA | 10.48% |
| The Community Bank | $211.8M | CBLR | NA | NA | NA | 10.55% |
| The Cornerstone Bank | $211.4M | CBLR | NA | NA | NA | 12.18% |
| Vidalia Federal Savings Bank | $212.0M | CBLR | NA | NA | NA | 12.05% |
| 1st Advantage Bank | $212.0M | CBLR | NA | NA | NA | 9.88% |
| Kendall Bank | $211.1M | CBLR | NA | NA | NA | 9.65% |
| F & M Community Bank, N.A. | $211.1M | CBLR | NA | NA | NA | 9.93% |
| Union State Bank | $212.5M | Risk-based | 13.61% | 13.61% | 14.29% | 9.61% |
| The Lyon County State Bank | $212.5M | Risk-based | 19.05% | 19.05% | 20.31% | 9.61% |
| Peer 25th percentile | 14.97% | 14.97% | 15.79% | 9.65% | ||
| Peer median | 16.33% | 16.33% | 17.30% | 9.93% | ||
| Peer 75th percentile | 17.69% | 17.69% | 18.80% | 10.55% | ||
| This bank's percentile | 50 | 50 | 50 | 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/2805928/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.