Main Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.07% (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: 8.07% (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 14.82% +8.32 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 | $29.4M | 29,415 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $198.5M | 198,542 | RCOAA223 |
| Recomputed ratio | 14.82% | numerator / denominator | |
| Filed ratio | 14.82% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.32 pp | $16.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.82% +6.82 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 | $29.4M | 29,415 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $198.5M | 198,542 | RCOAA223 |
| Recomputed ratio | 14.82% | numerator / denominator | |
| Filed ratio | 14.82% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.82 pp | $13.5M | capital that could be lost first |
Total risk-based capital ratio 16.07% +6.07 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 | $31.9M | 31,904 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $198.5M | 198,542 | RCOAA223 |
| Recomputed ratio | 16.07% | numerator / denominator | |
| Filed ratio | 16.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.07 pp | $12.1M | capital that could be lost first |
Tier 1 leverage ratio 11.55% +6.55 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 | $29.4M | 29,415 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $254.7M | 254,683 | RCOAA224 |
| Recomputed ratio | 11.55% | numerator / denominator | |
| Filed ratio | 11.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.55 pp | $16.7M | 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 | 9,129 | 9,129 | 9,129 | 9,129 | 9,129 | 9,129 | RCOAP742 |
| Retained earnings | 20,286 | 20,031 | 19,716 | 19,836 | 19,466 | 19,027 | RCOAKW00 |
| Accumulated other comprehensive income | (601) | (641) | (655) | (790) | (1,040) | (1,218) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,814 | 28,519 | 28,190 | 28,175 | 27,555 | 26,938 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 601 | 641 | 655 | 790 | 1,040 | 1,218 | P859 - P840 |
| Common equity Tier 1 capital | 29,415 | 29,160 | 28,845 | 28,965 | 28,595 | 28,156 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,415 | 29,160 | 28,845 | 28,965 | 28,595 | 28,156 | RCOA8274 |
| Tier 2 capital | 2,489 | 2,408 | 2,477 | 2,553 | 2,553 | 2,532 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,489 | 2,408 | 2,477 | 2,553 | 2,553 | 2,532 | RCOA5310 |
| Total capital | 31,904 | 31,568 | 31,322 | 31,518 | 31,148 | 30,688 | RCOA3792 |
| Total risk-weighted assets | 198,542 | 191,977 | 197,573 | 203,736 | 203,945 | 202,290 | RCOAA223 |
| Average total assets for the leverage ratio | 254,683 | 255,634 | 275,261 | 260,449 | 244,376 | 252,932 | 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 | $20.2M | $373K | 1.84% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $17.8M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.3M | $1.2M | 19.12% | 0.60% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $2.1M | $1.1M | 50.00% | 0.54% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $195.2M | $183.7M | 94.11% | 92.23% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.2M | $7.0M | 96.69% | 3.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.0M | $5.9M | 97.16% | 2.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $199.1M | ties to item 31 ($199.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $199.1M | RCONB704 |
| Less: excess allowance for credit losses | $603K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $198.5M | 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 | 14.82% | 14.82% | 16.07% | 11.55% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.19% | 15.19% | 16.44% | 11.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.60% | 14.60% | 15.85% | 10.48% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.22% | 14.22% | 15.47% | 11.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.02% | 14.02% | 15.27% | 11.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.92% | 13.92% | 15.17% | 11.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.42% | 13.42% | 14.67% | 10.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.99% | 12.99% | 14.24% | 10.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.85% | 12.85% | 14.10% | 10.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.98% | 12.98% | 14.23% | 10.39% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.97% | 12.97% | 14.21% | 10.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.77% | 12.77% | 13.97% | 10.05% | 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 |
|---|---|---|---|---|---|---|
| Main Bank (this bank) | Risk-based | 14.82% | 14.82% | 16.07% | 11.55% | |
| Home Savings and Loan Company of Kenton, Ohio, the dba HSLC | $245.0M | CBLR | NA | NA | NA | 17.11% |
| Bank of Abbeville & Trust Company | $245.5M | CBLR | NA | NA | NA | 12.92% |
| Mi Bank | $245.5M | Risk-based | 10.11% | 10.11% | 11.24% | 9.14% |
| Farmers & Merchants State Bank | $245.6M | CBLR | NA | NA | NA | 11.13% |
| Security Bank, S.B. | $244.5M | Risk-based | 18.26% | 18.26% | 19.14% | 10.09% |
| First Federal Savings and Loan Association of Delta | $246.0M | Risk-based | 39.65% | 39.65% | 40.32% | 16.48% |
| Lewisburg Banking Company | $246.1M | CBLR | NA | NA | NA | 9.05% |
| Capon Valley Bank | $244.2M | CBLR | NA | NA | NA | 9.67% |
| Homeland Community Bank | $244.1M | Risk-based | 13.83% | 13.83% | 14.72% | 8.46% |
| State Nebraska Bank &TRUST | $244.0M | Risk-based | 14.69% | 14.69% | 15.95% | 10.89% |
| Peer 25th percentile | 13.83% | 13.83% | 14.72% | 9.27% | ||
| Peer median | 14.69% | 14.69% | 15.95% | 10.49% | ||
| Peer 75th percentile | 18.26% | 18.26% | 19.14% | 12.47% | ||
| This bank's percentile | 60 | 60 | 60 | 70 |
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/430054/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.