Profinium, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.42% (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: 6.42% (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 13.17% +6.67 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 | $55.0M | 55,014 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $417.7M | 417,710 | RCOAA223 |
| Recomputed ratio | 13.17% | numerator / denominator | |
| Filed ratio | 13.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.67 pp | $27.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.17% +5.17 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 | $55.0M | 55,014 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $417.7M | 417,710 | RCOAA223 |
| Recomputed ratio | 13.17% | numerator / denominator | |
| Filed ratio | 13.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.17 pp | $21.6M | capital that could be lost first |
Total risk-based capital ratio 14.42% +4.42 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 | $60.2M | 60,236 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $417.7M | 417,710 | RCOAA223 |
| Recomputed ratio | 14.42% | numerator / denominator | |
| Filed ratio | 14.42% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.42 pp | $18.5M | capital that could be lost first |
Tier 1 leverage ratio 10.17% +5.17 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 | $55.0M | 55,014 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $540.9M | 540,938 | RCOAA224 |
| Recomputed ratio | 10.17% | numerator / denominator | |
| Filed ratio | 10.17% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.17 pp | $28.0M | 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 | 35,000 | 35,000 | 35,000 | 35,000 | 35,000 | 35,000 | RCOAP742 |
| Retained earnings | 23,830 | 22,371 | 21,399 | 20,194 | 19,342 | 18,396 | RCOAKW00 |
| Accumulated other comprehensive income | (9,192) | (9,812) | (9,060) | (9,836) | (11,087) | (11,099) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 49,638 | 47,559 | 47,339 | 45,358 | 43,255 | 42,297 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,376 | 5,996 | 5,244 | 6,020 | 7,271 | 7,283 | P859 - P840 |
| Common equity Tier 1 capital | 55,014 | 53,555 | 52,583 | 51,378 | 50,526 | 49,580 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,014 | 53,555 | 52,583 | 51,378 | 50,526 | 49,580 | RCOA8274 |
| Tier 2 capital | 5,222 | 5,193 | 5,230 | 5,205 | 5,412 | 5,306 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,222 | 5,193 | 5,230 | 5,205 | 5,412 | 5,306 | RCOA5310 |
| Total capital | 60,236 | 58,748 | 57,813 | 56,583 | 55,938 | 54,886 | RCOA3792 |
| Total risk-weighted assets | 417,710 | 415,192 | 418,299 | 415,795 | 432,923 | 424,306 | RCOAA223 |
| Average total assets for the leverage ratio | 540,938 | 529,050 | 532,796 | 530,923 | 532,577 | 537,260 | 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 | $45.5M | $7.7M | 17.04% | 1.85% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.4M | $18.6M | 22.53% | 4.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $72.7M | $44.8M | 61.55% | 10.72% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.7M | $8.6M | 150.00% | 2.06% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $402K | $603K | 150.00% | 0.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $315.1M | $310.7M | 98.63% | 74.38% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.4M | $23.0M | 90.71% | 5.51% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.7M | $3.7M | 100.00% | 0.89% | 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 | $417.8M | ties to item 31 ($417.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $417.8M | RCONB704 |
| Less: excess allowance for credit losses | $63K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $417.7M | 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 | 13.17% | 13.17% | 14.42% | 10.17% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.90% | 12.90% | 14.15% | 10.12% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.57% | 12.57% | 13.82% | 9.87% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.36% | 12.36% | 13.61% | 9.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.67% | 11.67% | 12.92% | 9.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.69% | 11.69% | 12.94% | 9.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.13% | 11.13% | 12.37% | 8.96% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.32% | 11.32% | 12.57% | 9.12% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.12% | 11.12% | 12.33% | 8.94% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.00% | 11.00% | 12.20% | 8.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.15% | 11.15% | 12.33% | 8.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.41% | 11.41% | 12.55% | 9.01% | 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 |
|---|---|---|---|---|---|---|
| Profinium, Inc. (this bank) | Risk-based | 13.17% | 13.17% | 14.42% | 10.17% | |
| American Bank, N.A. | $533.0M | Risk-based | 11.95% | 11.95% | 13.13% | 10.68% |
| Southern Bank of Tennessee | $533.4M | CBLR | NA | NA | NA | 9.01% |
| Bank of Lake Mills | $533.8M | Risk-based | 12.81% | 12.81% | 13.29% | 11.24% |
| Huntington Federal Savings Bank | $532.3M | CBLR | NA | NA | NA | 15.07% |
| The Murray Bank | $534.1M | CBLR | NA | NA | NA | 9.96% |
| Fifth District Savings Bank | $531.8M | Risk-based | 38.90% | 38.90% | 39.48% | 21.41% |
| Shoreham Bank | $534.8M | Risk-based | 12.73% | 12.73% | 13.99% | 10.65% |
| The Peoples Bank | $531.1M | Risk-based | 15.52% | 15.52% | 16.77% | 9.29% |
| Enterprise Bank of South Carolina | $535.1M | Risk-based | 15.47% | 15.47% | 16.13% | 9.26% |
| Citizens Community Bank | $531.0M | CBLR | NA | NA | NA | 9.83% |
| Peer 25th percentile | 12.75% | 12.75% | 13.46% | 9.43% | ||
| Peer median | 14.14% | 14.14% | 15.06% | 10.30% | ||
| Peer 75th percentile | 15.51% | 15.51% | 16.61% | 11.10% | ||
| This bank's percentile | 50 | 50 | 50 | 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/865450/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.