Mercer Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.90% (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: 11.90% (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 19.15% +12.65 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 | $23.2M | 23,163 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $121.0M | 120,971 | RCOAA223 |
| Recomputed ratio | 19.15% | numerator / denominator | |
| Filed ratio | 19.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.65 pp | $15.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.15% +11.15 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 | $23.2M | 23,163 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $121.0M | 120,971 | RCOAA223 |
| Recomputed ratio | 19.15% | numerator / denominator | |
| Filed ratio | 19.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.15 pp | $13.5M | capital that could be lost first |
Total risk-based capital ratio 19.90% +9.90 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 | $24.1M | 24,075 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $121.0M | 120,971 | RCOAA223 |
| Recomputed ratio | 19.90% | numerator / denominator | |
| Filed ratio | 19.90% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.90 pp | $12.0M | capital that could be lost first |
Tier 1 leverage ratio 13.16% +8.16 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 | $23.2M | 23,163 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $176.1M | 176,058 | RCOAA224 |
| Recomputed ratio | 13.16% | numerator / denominator | |
| Filed ratio | 13.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.16 pp | $14.4M | 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 | 4,138 | 4,138 | 4,138 | 4,106 | 4,106 | 4,106 | RCOAP742 |
| Retained earnings | 19,101 | 18,756 | 18,409 | 18,194 | 17,793 | 17,394 | RCOAKW00 |
| Accumulated other comprehensive income | (291) | (268) | (298) | (390) | (574) | (519) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,948 | 22,626 | 22,249 | 21,910 | 21,325 | 20,981 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 215 | 171 | 137 | 162 | 269 | 299 | P859 - P840 |
| Common equity Tier 1 capital | 23,163 | 22,797 | 22,386 | 22,072 | 21,594 | 21,280 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,163 | 22,797 | 22,386 | 22,072 | 21,594 | 21,280 | RCOA8274 |
| Tier 2 capital | 912 | 871 | 918 | 965 | 967 | 934 | RCOA5311 |
| Allowance includable in Tier 2 capital | 912 | 871 | 918 | 965 | 967 | 934 | RCOA5310 |
| Total capital | 24,075 | 23,668 | 23,304 | 23,037 | 22,561 | 22,214 | RCOA3792 |
| Total risk-weighted assets | 120,971 | 121,488 | 125,185 | 129,276 | 132,803 | 135,460 | RCOAA223 |
| Average total assets for the leverage ratio | 176,058 | 175,868 | 176,826 | 175,935 | 179,354 | 181,719 | 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 | $3.4M | $195K | 5.80% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $9.9M | $2.0M | 20.00% | 1.65% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.4M | $476K | 20.00% | 0.39% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $97.3M | $49.7M | 51.13% | 41.12% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $128K | $64K | 50.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $54.5M | $52.3M | 96.08% | 43.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.4M | $8.4M | 89.12% | 6.91% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $444K | $5.5M | 1250.00% | 4.59% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $2.3M | 73.41% | 1.88% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $121.0M | ties to item 31 ($121.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $121.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $121.0M | 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 | 19.15% | 19.15% | 19.90% | 13.16% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.76% | 18.76% | 19.48% | 12.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.88% | 17.88% | 18.62% | 12.66% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.07% | 17.07% | 17.82% | 12.55% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.26% | 16.26% | 16.99% | 12.04% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.71% | 15.71% | 16.40% | 11.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.80% | 15.80% | 16.52% | 11.67% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.60% | 15.60% | 16.33% | 11.62% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.93% | 15.93% | 16.72% | 12.06% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.82% | 16.82% | 17.62% | 12.25% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.25% | 17.25% | 18.07% | 12.36% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.15% | 18.15% | 18.99% | 13.11% | 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 |
|---|---|---|---|---|---|---|
| Mercer Savings Bank (this bank) | Risk-based | 19.15% | 19.15% | 19.90% | 13.16% | |
| The Bank of Kaukauna | $176.3M | Risk-based | 10.70% | 10.70% | 11.75% | 8.90% |
| New Republic Bank | $176.3M | Risk-based | 31.98% | 31.98% | 33.20% | 15.81% |
| Bank of the Southwest | $176.3M | Risk-based | 15.03% | 15.03% | 16.20% | 9.36% |
| All Capital Bank | $176.1M | CBLR | NA | NA | NA | 9.52% |
| Bank Michigan | $176.0M | Risk-based | 12.69% | 12.69% | 13.87% | 11.25% |
| Security Bank of Texas | $175.9M | CBLR | NA | NA | NA | 12.00% |
| First National Bank and Trust Company of Bottineau | $175.9M | CBLR | NA | NA | NA | 13.60% |
| Community State Bank | $175.9M | Risk-based | 16.81% | 16.81% | 17.83% | 10.48% |
| Jackson County Bank | $175.9M | CBLR | NA | NA | NA | 28.83% |
| New Frontier Bank | $175.7M | CBLR | NA | NA | NA | 9.25% |
| Peer 25th percentile | 12.69% | 12.69% | 13.87% | 9.40% | ||
| Peer median | 15.03% | 15.03% | 16.20% | 10.87% | ||
| Peer 75th percentile | 16.81% | 16.81% | 17.83% | 13.20% | ||
| This bank's percentile | 80 | 80 | 80 | 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/661072/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.