Mutual Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.27% (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: 6.27% (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 13.05% +6.55 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 | $35.4M | 35,442 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $271.5M | 271,538 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.55 pp | $17.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.05% +5.05 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 | $35.4M | 35,442 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $271.5M | 271,538 | RCOAA223 |
| Recomputed ratio | 13.05% | numerator / denominator | |
| Filed ratio | 13.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.05 pp | $13.7M | capital that could be lost first |
Total risk-based capital ratio 14.27% +4.27 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 | $38.7M | 38,743 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $271.5M | 271,538 | RCOAA223 |
| Recomputed ratio | 14.27% | numerator / denominator | |
| Filed ratio | 14.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.27 pp | $11.6M | capital that could be lost first |
Tier 1 leverage ratio 10.22% +5.22 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 | $35.4M | 35,442 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $346.7M | 346,671 | RCOAA224 |
| Recomputed ratio | 10.22% | numerator / denominator | |
| Filed ratio | 10.22% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.22 pp | $18.1M | 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 | 16,116 | 16,116 | 16,116 | 8,116 | 8,116 | 8,116 | RCOAP742 |
| Retained earnings | 19,201 | 18,461 | 17,945 | 25,289 | 25,089 | 24,675 | RCOAKW00 |
| Accumulated other comprehensive income | (10,110) | (10,836) | (11,358) | (12,332) | (14,375) | (13,323) | RCOAB530 |
| Common equity Tier 1 minority interest | 125 | 125 | 125 | 125 | 125 | 125 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,332 | 23,866 | 22,828 | 21,198 | 18,955 | 19,593 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,110 | 10,836 | 11,358 | 12,332 | 14,375 | 13,323 | P859 - P840 |
| Common equity Tier 1 capital | 35,442 | 34,702 | 34,186 | 33,530 | 33,330 | 32,916 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,442 | 34,702 | 34,186 | 33,530 | 33,330 | 32,916 | RCOA8274 |
| Tier 2 capital | 3,301 | 3,323 | 3,161 | 2,972 | 2,937 | 2,898 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,301 | 3,323 | 3,161 | 2,972 | 2,937 | 2,898 | RCOA5310 |
| Total capital | 38,743 | 38,025 | 37,347 | 36,502 | 36,267 | 35,814 | RCOA3792 |
| Total risk-weighted assets | 271,538 | 265,878 | 278,956 | 260,076 | 269,691 | 266,312 | RCOAA223 |
| Average total assets for the leverage ratio | 346,671 | 346,632 | 340,983 | 348,173 | 333,982 | 330,886 | 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 | $33.1M | $529K | 1.60% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $90.7M | $28.6M | 31.53% | 10.53% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $84.2M | $52.0M | 61.74% | 19.13% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $139.6M | $139.6M | 99.96% | 51.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.9M | $20.1M | 112.05% | 7.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $41.0M | $27.4M | 66.86% | 10.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.3M | NA | 1.23% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $268.2M | ties to item 31 ($268.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $271.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $271.5M | 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 | 13.05% | 13.05% | 14.27% | 10.22% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.05% | 13.05% | 14.30% | 10.01% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.26% | 12.26% | 13.39% | 10.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.89% | 12.89% | 14.04% | 9.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.36% | 12.36% | 13.45% | 9.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.36% | 12.36% | 13.45% | 9.95% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.06% | 12.06% | 13.07% | 9.98% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.85% | 11.85% | 12.84% | 9.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.20% | 12.20% | 13.25% | 9.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.58% | 12.58% | 13.66% | 9.63% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.31% | 12.31% | 13.30% | 9.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.36% | 12.36% | 13.36% | 10.02% | 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 |
|---|---|---|---|---|---|---|
| Mutual Savings Bank (this bank) | Risk-based | 13.05% | 13.05% | 14.27% | 10.22% | |
| Glenwood State Bank | $352.9M | CBLR | NA | NA | NA | 12.45% |
| Citizens Community Bank | $352.6M | CBLR | NA | NA | NA | 14.58% |
| Granite Bank | $353.2M | Risk-based | 9.91% | 9.91% | 10.62% | 8.53% |
| Sterling Bank | $352.4M | Risk-based | 13.52% | 13.52% | 14.52% | 9.37% |
| The Business Bank | $352.2M | Risk-based | 14.74% | 14.74% | 15.70% | 12.40% |
| First State Bank of Texas | $353.6M | CBLR | NA | NA | NA | 9.20% |
| United Southern Bank | $353.7M | CBLR | NA | NA | NA | 12.66% |
| Iowa State Bank and Trust Company | $352.1M | Risk-based | 10.90% | 10.90% | 11.97% | 8.01% |
| Citizens Bank of Ada | $353.7M | CBLR | NA | NA | NA | 9.50% |
| Peer 25th percentile | 10.65% | 10.65% | 11.63% | 9.20% | ||
| Peer median | 12.21% | 12.21% | 13.24% | 9.50% | ||
| Peer 75th percentile | 13.83% | 13.83% | 14.81% | 12.45% | ||
| This bank's percentile | 50 | 50 | 50 | 56 |
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/841472/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.