The Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.97% (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: 7.97% (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 14.94% +8.44 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 | $49.9M | 49,926 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.1M | 334,114 | RCOAA223 |
| Recomputed ratio | 14.94% | numerator / denominator | |
| Filed ratio | 14.94% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.44 pp | $28.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.94% +6.94 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 | $49.9M | 49,926 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.1M | 334,114 | RCOAA223 |
| Recomputed ratio | 14.94% | numerator / denominator | |
| Filed ratio | 14.94% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.94 pp | $23.2M | capital that could be lost first |
Total risk-based capital ratio 15.97% +5.97 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 | $53.4M | 53,371 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.1M | 334,114 | RCOAA223 |
| Recomputed ratio | 15.97% | numerator / denominator | |
| Filed ratio | 15.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.97 pp | $20.0M | capital that could be lost first |
Tier 1 leverage ratio 9.42% +4.42 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 | $49.9M | 49,926 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $530.1M | 530,121 | RCOAA224 |
| Recomputed ratio | 9.42% | numerator / denominator | |
| Filed ratio | 9.42% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.42 pp | $23.4M | 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 | 20,500 | 20,500 | 20,500 | 20,500 | 20,500 | 20,500 | RCOAP742 |
| Retained earnings | 37,320 | 36,688 | 36,554 | 36,548 | 36,134 | 35,819 | RCOAKW00 |
| Accumulated other comprehensive income | (4,450) | (4,372) | (4,564) | (5,151) | (6,479) | (6,981) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 53,370 | 52,816 | 52,490 | 51,897 | 50,155 | 49,338 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,444) | (3,549) | (3,384) | (2,824) | (1,523) | (951) | P859 - P840 |
| Common equity Tier 1 capital | 49,926 | 49,267 | 49,106 | 49,073 | 48,632 | 48,387 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 49,926 | 49,267 | 49,106 | 49,073 | 48,632 | 48,387 | RCOA8274 |
| Tier 2 capital | 3,445 | 3,401 | 3,361 | 3,367 | 3,319 | 3,356 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,445 | 3,401 | 3,361 | 3,367 | 3,319 | 3,356 | RCOA5310 |
| Total capital | 53,371 | 52,668 | 52,467 | 52,440 | 51,951 | 51,743 | RCOA3792 |
| Total risk-weighted assets | 334,114 | 325,710 | 324,005 | 320,139 | 321,273 | 313,605 | RCOAA223 |
| Average total assets for the leverage ratio | 530,121 | 526,994 | 524,022 | 524,553 | 521,169 | 521,505 | 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 | $7.9M | $560K | 7.07% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $89.1M | $14.1M | 15.84% | 4.22% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.0M | $793K | 20.00% | 0.24% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $244.6M | $122.6M | 50.11% | 36.68% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $325K | $488K | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $145.7M | $143.6M | 98.52% | 42.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.4M | $24.9M | 90.85% | 7.45% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.0M | $12.8M | 1250.00% | 3.84% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $17.6M | $13.1M | 74.37% | 3.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.2M | NA | 0.35% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $332.9M | ties to item 31 ($332.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $334.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $334.1M | 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 | 14.94% | 14.94% | 15.97% | 9.42% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.13% | 15.13% | 16.17% | 9.35% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.16% | 15.16% | 16.19% | 9.37% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.33% | 15.33% | 16.38% | 9.36% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.14% | 15.14% | 16.17% | 9.33% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.43% | 15.43% | 16.50% | 9.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.61% | 15.61% | 16.71% | 9.08% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.27% | 15.27% | 16.36% | 8.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.58% | 14.58% | 15.64% | 8.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.12% | 14.12% | 15.16% | 8.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.16% | 14.16% | 15.20% | 8.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.36% | 14.36% | 15.39% | 8.31% | 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 |
|---|---|---|---|---|---|---|
| The Savings Bank (this bank) | Risk-based | 14.94% | 14.94% | 15.97% | 9.42% | |
| State Bank of De Kalb | $519.9M | CBLR | NA | NA | NA | 12.17% |
| Iowa Trust & Savings Bank | $522.0M | CBLR | NA | NA | NA | 10.82% |
| New Omni Bank, N.A. | $517.9M | Risk-based | 30.40% | 43.31% | 44.57% | 27.11% |
| The Brenham National Bank | $517.7M | Risk-based | 17.11% | 17.11% | 18.10% | 11.76% |
| Denali State Bank | $522.6M | Risk-based | 14.77% | 14.77% | 16.03% | 11.65% |
| Armor Bank | $516.9M | CBLR | NA | NA | NA | 9.40% |
| Woodford State Bank | $523.4M | Risk-based | 10.28% | 10.28% | 10.90% | 8.11% |
| Central Savings Bank | $516.8M | Risk-based | 14.54% | 14.54% | 15.76% | 9.54% |
| Chino Commercial Bank, N.A. | $516.7M | CBLR | NA | NA | NA | 12.51% |
| Peer 25th percentile | 14.54% | 14.54% | 15.76% | 9.54% | ||
| Peer median | 14.77% | 14.77% | 16.03% | 11.65% | ||
| Peer 75th percentile | 17.11% | 17.11% | 18.10% | 12.17% | ||
| This bank's percentile | 60 | 60 | 40 | 22 |
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/578116/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.