Select Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.37% (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: 4.37% (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 11.52% +5.02 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 | $48.6M | 48,625 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $422.2M | 422,197 | RCOAA223 |
| Recomputed ratio | 11.52% | numerator / denominator | |
| Filed ratio | 11.52% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.02 pp | $21.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.52% +3.52 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 | $48.6M | 48,625 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $422.2M | 422,197 | RCOAA223 |
| Recomputed ratio | 11.52% | numerator / denominator | |
| Filed ratio | 11.52% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.52 pp | $14.8M | capital that could be lost first |
Total risk-based capital ratio 12.37% +2.37 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 | $52.2M | 52,222 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $422.2M | 422,197 | RCOAA223 |
| Recomputed ratio | 12.37% | numerator / denominator | |
| Filed ratio | 12.37% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.37 pp | $10.0M | capital that could be lost first |
Tier 1 leverage ratio 9.54% +4.54 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 | $48.6M | 48,625 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $510.0M | 509,958 | RCOAA224 |
| Recomputed ratio | 9.54% | numerator / denominator | |
| Filed ratio | 9.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.54 pp | $23.1M | 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 | 31,263 | 31,263 | 31,263 | 31,209 | 30,471 | 30,439 | RCOAP742 |
| Retained earnings | 17,362 | 15,868 | 14,635 | 13,952 | 13,096 | 12,042 | RCOAKW00 |
| Accumulated other comprehensive income | (5,129) | (5,649) | (5,535) | (6,098) | (7,172) | (6,546) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,496 | 41,482 | 40,363 | 39,063 | 36,395 | 35,935 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,129 | 5,649 | 5,535 | 6,098 | 7,172 | 6,546 | P859 - P840 |
| Common equity Tier 1 capital | 48,625 | 47,131 | 45,898 | 45,161 | 43,567 | 42,481 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,625 | 47,131 | 45,898 | 45,161 | 43,567 | 42,481 | RCOA8274 |
| Tier 2 capital | 3,597 | 3,596 | 3,446 | 3,443 | 3,441 | 3,439 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,597 | 3,596 | 3,446 | 3,443 | 3,441 | 3,439 | RCOA5310 |
| Total capital | 52,222 | 50,727 | 49,344 | 48,604 | 47,008 | 45,920 | RCOA3792 |
| Total risk-weighted assets | 422,197 | 396,632 | 397,741 | 392,159 | 390,309 | 382,570 | RCOAA223 |
| Average total assets for the leverage ratio | 509,958 | 506,883 | 512,169 | 505,019 | 499,999 | 490,152 | 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 | $7.5M | $596K | 7.93% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $40.0M | $10.1M | 25.16% | 2.38% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.2M | $241K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $188.1M | $103.1M | 54.84% | 24.43% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $3.8M | $5.7M | 150.00% | 1.34% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.4M | $2.1M | 150.00% | 0.51% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $266.2M | $238.2M | 89.49% | 56.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.0M | $23.4M | 90.15% | 5.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $38.4M | $38.4M | 100.00% | 9.09% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $378K | NA | 0.09% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $421.8M | ties to item 31 ($421.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $422.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $422.2M | 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 | 11.52% | 11.52% | 12.37% | 9.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.88% | 11.88% | 12.79% | 9.30% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.54% | 11.54% | 12.41% | 8.96% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.52% | 11.52% | 12.39% | 8.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.16% | 11.16% | 12.04% | 8.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.10% | 11.10% | 12.00% | 8.67% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.45% | 11.45% | 12.35% | 8.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.93% | 11.93% | 12.79% | 8.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.19% | 12.19% | 13.07% | 8.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.31% | 12.31% | 13.21% | 8.76% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.26% | 12.26% | 13.04% | 8.61% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.32% | 12.32% | 13.11% | 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 |
|---|---|---|---|---|---|---|
| Select Bank (this bank) | Risk-based | 11.52% | 11.52% | 12.37% | 9.54% | |
| Coulee Bank | $524.4M | Risk-based | 11.54% | 11.54% | 12.79% | 9.13% |
| Enterprise Bank | $524.6M | Risk-based | 11.34% | 11.34% | 11.67% | 8.15% |
| United Community Bank of West Kentucky, Inc. | $524.9M | CBLR | NA | NA | NA | 11.01% |
| First State Bank of Dequeen | $525.1M | CBLR | NA | NA | NA | 8.54% |
| First Citizens State Bank | $525.2M | CBLR | NA | NA | NA | 18.00% |
| Germantown Trust & Savings Bank | $523.6M | CBLR | NA | NA | NA | 11.58% |
| Shelby County State Bank | $523.6M | Risk-based | 13.64% | 13.64% | 14.81% | 10.00% |
| Equitable Bank | $523.5M | Risk-based | 12.77% | 12.77% | 14.03% | 10.45% |
| Cross County Savings Bank | $525.4M | Risk-based | 20.83% | 20.83% | 21.45% | 12.84% |
| United Midwest Savings Bank, N.A. | $523.4M | Risk-based | 18.41% | 18.41% | 19.68% | 12.93% |
| Peer 25th percentile | 11.85% | 11.85% | 13.10% | 9.35% | ||
| Peer median | 13.21% | 13.21% | 14.42% | 10.73% | ||
| Peer 75th percentile | 17.22% | 17.22% | 18.46% | 12.52% | ||
| This bank's percentile | 17 | 17 | 17 | 30 |
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/3567269/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.