Maxwell State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.06% (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: 15.06% (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 22.06% +15.56 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 | $4.5M | 4,516 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.5M | 20,476 | RCOAA223 |
| Recomputed ratio | 22.06% | numerator / denominator | |
| Filed ratio | 22.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.56 pp | $3.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.06% +14.06 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 | $4.5M | 4,516 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.5M | 20,476 | RCOAA223 |
| Recomputed ratio | 22.06% | numerator / denominator | |
| Filed ratio | 22.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.06 pp | $2.9M | capital that could be lost first |
Total risk-based capital ratio 23.06% +13.06 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 | $4.7M | 4,722 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.5M | 20,476 | RCOAA223 |
| Recomputed ratio | 23.06% | numerator / denominator | |
| Filed ratio | 23.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.06 pp | $2.7M | capital that could be lost first |
Tier 1 leverage ratio 15.45% +10.45 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 | $4.5M | 4,516 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $29.2M | 29,232 | RCOAA224 |
| Recomputed ratio | 15.45% | numerator / denominator | |
| Filed ratio | 15.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.45 pp | $3.1M | 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 | 9,598 | 8,099 | 8,099 | 8,099 | 7,049 | 7,049 | RCOAP742 |
| Retained earnings | (5,082) | (4,605) | (4,368) | (4,201) | (3,986) | (3,930) | RCOAKW00 |
| Accumulated other comprehensive income | (19) | (166) | (170) | (220) | (312) | (385) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,497 | 3,328 | 3,561 | 3,678 | 2,751 | 2,734 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19 | 166 | 170 | 220 | 312 | 385 | P859 - P840 |
| Common equity Tier 1 capital | 4,516 | 3,494 | 3,731 | 3,898 | 3,063 | 3,119 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 4,516 | 3,494 | 3,731 | 3,898 | 3,063 | 3,119 | RCOA8274 |
| Tier 2 capital | 206 | 143 | 78 | 78 | 122 | 122 | RCOA5311 |
| Allowance includable in Tier 2 capital | 206 | 143 | 78 | 78 | 122 | 122 | RCOA5310 |
| Total capital | 4,722 | 3,637 | 3,809 | 3,976 | 3,185 | 3,241 | RCOA3792 |
| Total risk-weighted assets | 20,476 | 19,780 | 18,496 | 15,191 | 16,867 | 16,824 | RCOAA223 |
| Average total assets for the leverage ratio | 29,232 | 29,530 | 26,897 | 27,065 | 26,341 | 24,002 | 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 | $7.9M | $1.4M | 17.90% | 6.87% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $6.6M | $3.4M | 51.18% | 16.58% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $4.4M | $2.4M | 54.75% | 11.89% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $172K | $258K | 150.00% | 1.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $12.0M | $12.0M | 100.00% | 58.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $813K | $813K | 100.00% | 3.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $124K | $124K | 100.00% | 0.61% | 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 | $20.5M | ties to item 31 ($20.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $20.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $20.5M | 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 | 22.06% | 22.06% | 23.06% | 15.45% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 17.66% | 17.66% | 18.39% | 11.83% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 20.17% | 20.17% | 20.59% | 13.87% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 25.66% | 25.66% | 26.17% | 14.40% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 18.16% | 18.16% | 18.88% | 11.63% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 18.54% | 18.54% | 19.26% | 12.99% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 12.31% | 12.31% | 13.01% | 8.41% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 12.37% | 12.37% | 13.06% | 8.60% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 10.84% | 10.84% | 11.23% | 9.44% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 11.88% | 11.88% | 12.30% | 10.00% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 11.59% | 11.59% | 11.99% | 9.75% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 12.40% | 12.40% | 12.80% | 10.05% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Maxwell State Bank (this bank) | Risk-based | 22.06% | 22.06% | 23.06% | 15.45% | |
| GS&L Municipal Bank | $31.6M | Risk-based | 92.80% | 92.80% | 92.80% | 44.48% |
| Jackson Savings Bank, SSB | $31.9M | Risk-based | 45.31% | 45.31% | 45.75% | 23.04% |
| First Progressive Bank | $31.6M | CBLR | NA | NA | NA | 28.01% |
| Lake Country Community Bank | $31.5M | Risk-based | 20.34% | 20.34% | 21.59% | 11.92% |
| Martinsville First Savings Bank | $32.1M | Risk-based | 46.86% | 46.86% | 48.01% | 20.46% |
| Bank of Cattaraugus | $31.0M | Risk-based | 17.39% | 17.39% | 18.48% | 10.32% |
| Neuberger Berman Trust Company N.A. | $32.5M | Risk-based | 147.57% | 147.57% | 147.57% | 74.03% |
| Vermont State Bank | $31.0M | Risk-based | 62.96% | 63.32% | 64.61% | 28.17% |
| Generations Community Bank | $30.9M | CBLR | NA | NA | NA | 86.24% |
| Peer 25th percentile | 32.83% | 32.83% | 33.67% | 20.46% | ||
| Peer median | 46.86% | 46.86% | 48.01% | 28.01% | ||
| Peer 75th percentile | 77.88% | 78.06% | 78.71% | 44.48% | ||
| This bank's percentile | 29 | 29 | 29 | 22 |
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/694146/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.