Portage Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.21% (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: 4.21% (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 10.96% +4.46 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 | $8.5M | 8,481 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.4M | 77,390 | RCOAA223 |
| Recomputed ratio | 10.96% | numerator / denominator | |
| Filed ratio | 10.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.46 pp | $3.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.96% +2.96 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 | $8.5M | 8,481 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.4M | 77,390 | RCOAA223 |
| Recomputed ratio | 10.96% | numerator / denominator | |
| Filed ratio | 10.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.96 pp | $2.3M | capital that could be lost first |
Total risk-based capital ratio 12.21% +2.21 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 | $9.4M | 9,449 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $77.4M | 77,390 | RCOAA223 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.21 pp | $1.7M | capital that could be lost first |
Tier 1 leverage ratio 7.49% +2.49 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 | $8.5M | 8,481 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $113.2M | 113,234 | RCOAA224 |
| Recomputed ratio | 7.49% | numerator / denominator | |
| Filed ratio | 7.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.49 pp | $2.8M | 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 | 7,875 | 7,840 | 7,575 | 7,500 | 7,500 | 7,500 | RCOAP742 |
| Retained earnings | 606 | 429 | 481 | 549 | 512 | 553 | RCOAKW00 |
| Accumulated other comprehensive income | (290) | (338) | (191) | (217) | (254) | (299) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,191 | 7,931 | 7,865 | 7,832 | 7,758 | 7,754 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 290 | 338 | 191 | 217 | 254 | 299 | P859 - P840 |
| Common equity Tier 1 capital | 8,481 | 8,269 | 8,056 | 8,049 | 8,012 | 8,053 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,481 | 8,269 | 8,056 | 8,049 | 8,012 | 8,053 | RCOA8274 |
| Tier 2 capital | 968 | 944 | 907 | 689 | 648 | 620 | RCOA5311 |
| Allowance includable in Tier 2 capital | 968 | 944 | 907 | 689 | 648 | 620 | RCOA5310 |
| Total capital | 9,449 | 9,213 | 8,963 | 8,738 | 8,660 | 8,673 | RCOA3792 |
| Total risk-weighted assets | 77,390 | 75,439 | 72,495 | 64,525 | 59,664 | 51,949 | RCOAA223 |
| Average total assets for the leverage ratio | 113,234 | 103,033 | 101,361 | 93,187 | 89,164 | 85,028 | 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 | $11.5M | $334K | 2.91% | 0.43% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $10.5M | $2.0M | 18.93% | 2.56% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.3M | $662K | 20.00% | 0.85% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $52.2M | $31.6M | 60.62% | 40.85% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $994K | $1.5M | 150.00% | 1.92% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $34.6M | $34.6M | 100.00% | 44.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.5M | $3.8M | 85.37% | 4.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.9M | $2.9M | 100.00% | 3.70% | 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 | $77.5M | ties to item 31 ($77.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $77.5M | RCONB704 |
| Less: excess allowance for credit losses | $78K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $77.4M | 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 | 10.96% | 10.96% | 12.21% | 7.49% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.96% | 10.96% | 12.21% | 8.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.11% | 11.11% | 12.36% | 7.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.47% | 12.47% | 13.54% | 8.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.43% | 13.43% | 14.51% | 8.99% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.50% | 15.50% | 16.70% | 9.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.12% | 16.12% | 17.32% | 10.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.40% | 16.40% | 17.66% | 10.70% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.82% | 15.82% | 17.07% | 10.79% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.44% | 16.44% | 17.69% | 10.98% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.16% | 16.16% | 17.42% | 10.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.19% | 15.19% | 16.44% | 9.97% | 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 |
|---|---|---|---|---|---|---|
| Portage Bank (this bank) | Risk-based | 10.96% | 10.96% | 12.21% | 7.49% | |
| The State Bank of Geneva | $116.2M | Risk-based | 17.47% | 17.47% | 18.73% | 11.81% |
| Wahoo State Bank | $116.5M | CBLR | NA | NA | NA | 9.03% |
| The Farmers State Bank of Brush | $116.6M | CBLR | NA | NA | NA | 20.13% |
| Peoples Bank of Graceville | $115.8M | Risk-based | 30.21% | 30.21% | 31.22% | 10.29% |
| Bank of New Madrid | $116.6M | CBLR | NA | NA | NA | 14.11% |
| First Community Bank | $115.7M | Risk-based | 12.86% | 12.86% | 14.06% | 9.40% |
| Neighbors Bank | $115.6M | CBLR | NA | NA | NA | 11.06% |
| Bank of Brookfield-Purdin N.A. | $116.7M | Risk-based | 39.77% | 39.77% | 40.90% | 11.14% |
| Peoples Bank of Greensboro | $115.5M | Risk-based | 17.19% | 17.19% | 18.20% | 8.91% |
| The Baldwin State Bank | $115.5M | CBLR | NA | NA | NA | 10.14% |
| Peer 25th percentile | 17.19% | 17.19% | 18.20% | 9.58% | ||
| Peer median | 17.47% | 17.47% | 18.73% | 10.68% | ||
| Peer 75th percentile | 30.21% | 30.21% | 31.22% | 11.64% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/401951/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.