Pointwest Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 24.84% (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: 24.84% (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 31.83% +25.33 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 | $17.3M | 17,347 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.5M | 54,505 | RCOAA223 |
| Recomputed ratio | 31.83% | numerator / denominator | |
| Filed ratio | 31.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +25.33 pp | $13.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 31.83% +23.83 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 | $17.3M | 17,347 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.5M | 54,505 | RCOAA223 |
| Recomputed ratio | 31.83% | numerator / denominator | |
| Filed ratio | 31.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +23.83 pp | $13.0M | capital that could be lost first |
Total risk-based capital ratio 32.84% +22.84 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 | $17.9M | 17,900 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.5M | 54,505 | RCOAA223 |
| Recomputed ratio | 32.84% | numerator / denominator | |
| Filed ratio | 32.84% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +22.84 pp | $12.4M | capital that could be lost first |
Tier 1 leverage ratio 12.54% +7.54 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 | $17.3M | 17,347 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $138.3M | 138,324 | RCOAA224 |
| Recomputed ratio | 12.54% | numerator / denominator | |
| Filed ratio | 12.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.54 pp | $10.4M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 15,347 | 14,973 | 14,563 | 14,292 | 13,868 | 13,426 | RCOAKW00 |
| Accumulated other comprehensive income | (3,689) | (3,472) | (3,107) | (3,429) | (4,595) | (4,687) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,658 | 13,501 | 13,456 | 12,863 | 11,273 | 10,739 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,689 | 3,472 | 3,107 | 3,429 | 4,595 | 4,687 | P859 - P840 |
| Common equity Tier 1 capital | 17,347 | 16,973 | 16,563 | 16,292 | 15,868 | 15,426 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,347 | 16,973 | 16,563 | 16,292 | 15,868 | 15,426 | RCOA8274 |
| Tier 2 capital | 553 | 527 | 527 | 531 | 532 | 509 | RCOA5311 |
| Allowance includable in Tier 2 capital | 553 | 527 | 527 | 531 | 532 | 509 | RCOA5310 |
| Total capital | 17,900 | 17,500 | 17,090 | 16,823 | 16,400 | 15,935 | RCOA3792 |
| Total risk-weighted assets | 54,505 | 55,077 | 57,070 | 53,931 | 54,831 | 53,775 | RCOAA223 |
| Average total assets for the leverage ratio | 138,324 | 137,047 | 139,223 | 132,391 | 129,287 | 130,187 | 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 | $8.8M | $243K | 2.75% | 0.45% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $77.0M | $14.1M | 18.31% | 25.87% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.5M | $1.9M | 54.29% | 3.49% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $22.5M | $11.2M | 50.00% | 20.61% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $26.9M | $22.8M | 84.57% | 41.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.3M | $3.6M | 82.18% | 6.53% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $962K | $713K | 74.12% | 1.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $54.5M | ties to item 31 ($54.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $54.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $54.5M | 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 | 31.83% | 31.83% | 32.84% | 12.54% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 30.82% | 30.82% | 31.77% | 12.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 29.02% | 29.02% | 29.95% | 11.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 30.21% | 30.21% | 31.19% | 12.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 28.94% | 28.94% | 29.91% | 12.27% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 28.69% | 28.69% | 29.63% | 11.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 27.99% | 27.99% | 28.93% | 11.39% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 28.96% | 28.96% | 29.90% | 11.14% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 28.44% | 28.44% | 29.39% | 11.05% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 28.48% | 28.48% | 29.40% | 10.65% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 28.47% | 28.47% | 29.42% | 10.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 26.15% | 26.15% | 27.04% | 8.73% | 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 |
|---|---|---|---|---|---|---|
| Pointwest Bank (this bank) | Risk-based | 31.83% | 31.83% | 32.84% | 12.54% | |
| First Federal Savings Bank of Angola | $137.3M | CBLR | NA | NA | NA | 23.28% |
| The First Bank of Okarche | $137.5M | CBLR | NA | NA | NA | 16.13% |
| Citizens State Bank | $137.5M | CBLR | NA | NA | NA | 13.54% |
| Streator Home Savings Bank | $137.0M | CBLR | NA | NA | NA | 21.99% |
| The Twin Valley Bank | $137.6M | CBLR | NA | NA | NA | 9.23% |
| State Bank of Cherry | $137.6M | CBLR | NA | NA | NA | 11.63% |
| Whitesville State Bank | $137.6M | CBLR | NA | NA | NA | 9.96% |
| Security First National Bank of Hugo | $137.7M | CBLR | NA | NA | NA | 10.38% |
| Citizens State Bank | $137.7M | CBLR | NA | NA | NA | 17.93% |
| First Central Bank | $137.8M | Risk-based | 13.77% | 13.77% | 15.00% | 11.59% |
| Peer 25th percentile | NA | NA | NA | 10.68% | ||
| Peer median | 13.77% | 13.77% | 15.00% | 12.59% | ||
| Peer 75th percentile | NA | NA | NA | 17.48% | ||
| This bank's percentile | NA | NA | NA | 50 |
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/292467/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.