Quaint Oak Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.85% (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: 6.85% (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 13.60% +7.10 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 | $67.4M | 67,408 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $495.7M | 495,719 | RCOAA223 |
| Recomputed ratio | 13.60% | numerator / denominator | |
| Filed ratio | 13.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.10 pp | $35.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.60% +5.60 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 | $67.4M | 67,408 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $495.7M | 495,719 | RCOAA223 |
| Recomputed ratio | 13.60% | numerator / denominator | |
| Filed ratio | 13.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.60 pp | $27.8M | capital that could be lost first |
Total risk-based capital ratio 14.85% +4.85 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 | $73.6M | 73,611 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $495.7M | 495,719 | RCOAA223 |
| Recomputed ratio | 14.85% | numerator / denominator | |
| Filed ratio | 14.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.85 pp | $24.0M | capital that could be lost first |
Tier 1 leverage ratio 10.91% +5.91 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 | $67.4M | 67,408 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $617.8M | 617,756 | RCOAA224 |
| Recomputed ratio | 10.91% | numerator / denominator | |
| Filed ratio | 10.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.91 pp | $36.5M | 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 | 29,579 | 29,579 | 29,579 | 29,579 | 29,579 | 29,579 | RCOAP742 |
| Retained earnings | 39,293 | 38,416 | 37,862 | 37,296 | 37,928 | 37,276 | RCOAKW00 |
| Accumulated other comprehensive income | 1 | 2 | 2 | 2 | 4 | 1 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 68,873 | 67,997 | 67,443 | 66,877 | 67,511 | 66,856 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,465) | (1,158) | (429) | (439) | (449) | (458) | P859 - P840 |
| Common equity Tier 1 capital | 67,408 | 66,839 | 67,014 | 66,438 | 67,062 | 66,398 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 67,408 | 66,839 | 67,014 | 66,438 | 67,062 | 66,398 | RCOA8274 |
| Tier 2 capital | 6,203 | 6,398 | 6,443 | 6,748 | 6,671 | 6,553 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,203 | 6,398 | 6,443 | 6,748 | 6,671 | 6,553 | RCOA5310 |
| Total capital | 73,611 | 73,237 | 73,457 | 73,186 | 73,733 | 72,951 | RCOA3792 |
| Total risk-weighted assets | 495,719 | 511,696 | 542,176 | 539,721 | 537,893 | 524,071 | RCOAA223 |
| Average total assets for the leverage ratio | 617,756 | 639,649 | 653,210 | 657,421 | 644,496 | 638,977 | 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 | $50.6M | $343K | 0.68% | 0.07% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $608K | $7K | 1.09% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $123.4M | $61.7M | 50.00% | 12.43% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $444.1M | $415.9M | 93.63% | 83.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.6M | $18.3M | 98.39% | 3.69% | RC-R Part II, item 8 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $496.2M | ties to item 31 ($496.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $496.2M | RCONB704 |
| Less: excess allowance for credit losses | $502K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $495.7M | 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 | 13.60% | 13.60% | 14.85% | 10.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.06% | 13.06% | 14.31% | 10.45% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.36% | 12.36% | 13.55% | 10.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.31% | 12.31% | 13.56% | 10.11% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.47% | 12.47% | 13.71% | 10.41% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.67% | 12.67% | 13.92% | 10.39% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.09% | 13.09% | 14.34% | 10.80% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.64% | 12.64% | 13.89% | 10.49% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.64% | 12.64% | 13.89% | 9.59% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.36% | 12.36% | 13.61% | 9.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.17% | 11.17% | 12.30% | 9.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.94% | 9.94% | 11.04% | 8.72% | 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 |
|---|---|---|---|---|---|---|
| Quaint Oak Bank (this bank) | Risk-based | 13.60% | 13.60% | 14.85% | 10.91% | |
| First National Bank of Louisiana | $631.1M | Risk-based | 14.03% | 14.03% | 15.16% | 11.02% |
| Delta Bank | $632.0M | CBLR | NA | NA | NA | 10.04% |
| First Independent Bank | $632.3M | Risk-based | 12.26% | 12.26% | 13.49% | 9.87% |
| American Bank | $630.4M | Risk-based | 15.36% | 15.36% | 16.61% | 11.12% |
| Banktennessee | $630.3M | Risk-based | 12.05% | 12.05% | 13.30% | 9.73% |
| First Bank, Upper Michigan | $629.5M | Risk-based | 15.96% | 15.96% | 17.02% | 12.68% |
| The Bank of Marion | $634.1M | Risk-based | 18.18% | 18.18% | 19.22% | 11.37% |
| Community First Bank | $634.1M | CBLR | NA | NA | NA | 10.95% |
| First National Bank Colorado | $634.3M | CBLR | NA | NA | NA | 11.76% |
| Marion County State Bank | $628.6M | Risk-based | 13.92% | 13.92% | 14.75% | 10.41% |
| Peer 25th percentile | 13.09% | 13.09% | 14.12% | 10.13% | ||
| Peer median | 14.03% | 14.03% | 15.16% | 10.99% | ||
| Peer 75th percentile | 15.66% | 15.66% | 16.82% | 11.30% | ||
| This bank's percentile | 29 | 29 | 43 | 40 |
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/815277/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.