Sherwood Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.62% (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: 5.62% (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 12.78% +6.28 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 | $7.0M | 6,984 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.6M | 54,634 | RCOAA223 |
| Recomputed ratio | 12.78% | numerator / denominator | |
| Filed ratio | 12.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.28 pp | $3.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.78% +4.78 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 | $7.0M | 6,984 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.6M | 54,634 | RCOAA223 |
| Recomputed ratio | 12.78% | numerator / denominator | |
| Filed ratio | 12.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.78 pp | $2.6M | capital that could be lost first |
Total risk-based capital ratio 13.62% +3.62 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 | $7.4M | 7,443 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $54.6M | 54,634 | RCOAA223 |
| Recomputed ratio | 13.62% | numerator / denominator | |
| Filed ratio | 13.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.62 pp | $2.0M | capital that could be lost first |
Tier 1 leverage ratio 9.02% +4.02 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 | $7.0M | 6,984 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $77.4M | 77,444 | RCOAA224 |
| Recomputed ratio | 9.02% | numerator / denominator | |
| Filed ratio | 9.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.02 pp | $3.1M | 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 | 393 | 393 | 393 | 393 | 393 | 393 | RCOAP742 |
| Retained earnings | 6,591 | 6,245 | 5,999 | 5,978 | 5,825 | 5,679 | RCOAKW00 |
| Accumulated other comprehensive income | (740) | (676) | (784) | (902) | (1,092) | (1,297) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,244 | 5,962 | 5,608 | 5,469 | 5,126 | 4,775 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 740 | 431 | 784 | 902 | 1,092 | 1,297 | P859 - P840 |
| Common equity Tier 1 capital | 6,984 | 6,393 | 6,392 | 6,371 | 6,218 | 6,072 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,984 | 6,393 | 6,392 | 6,371 | 6,218 | 6,072 | RCOA8274 |
| Tier 2 capital | 459 | 447 | 445 | 445 | 445 | 446 | RCOA5311 |
| Allowance includable in Tier 2 capital | 459 | 447 | 445 | 445 | 445 | 446 | RCOA5310 |
| Total capital | 7,443 | 6,840 | 6,837 | 6,816 | 6,663 | 6,518 | RCOA3792 |
| Total risk-weighted assets | 54,634 | 53,002 | 50,143 | 48,065 | 46,341 | 45,845 | RCOAA223 |
| Average total assets for the leverage ratio | 77,444 | 77,435 | 74,377 | 73,305 | 73,083 | 73,046 | 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 | $4.7M | $3.1M | 65.68% | 5.60% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.9M | $4.5M | 26.95% | 8.31% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.5M | $2.5M | 100.00% | 4.61% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $23.5M | $12.0M | 51.03% | 21.95% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $483K | $483K | 100.00% | 0.88% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $28.3M | $28.1M | 99.29% | 51.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.8M | $2.8M | 100.00% | 5.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 2.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $54.6M | ties to item 31 ($54.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $54.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $54.6M | 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 | 12.78% | 12.78% | 13.62% | 9.02% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 12.06% | 12.06% | 12.91% | 8.26% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 12.75% | 12.75% | 13.63% | 8.59% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 13.26% | 13.26% | 14.18% | 8.69% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 13.42% | 13.42% | 14.38% | 8.51% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 13.24% | 13.24% | 14.22% | 8.31% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 13.41% | 13.41% | 14.41% | 8.03% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 12.19% | 12.19% | 13.07% | 7.78% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 11.52% | 11.52% | 12.35% | 7.59% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 11.29% | 11.29% | 12.11% | 7.41% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 13.52% | 13.52% | 14.52% | 7.58% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 13.42% | 13.42% | 14.38% | 8.02% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Sherwood Community Bank (this bank) | Risk-based | 12.78% | 12.78% | 13.62% | 9.02% | |
| Citizens Savings Bank | $77.9M | CBLR | NA | NA | NA | 9.90% |
| Bank of Evergreen | $78.1M | CBLR | NA | NA | NA | 14.25% |
| Five Rivers Bank | $78.1M | CBLR | NA | NA | NA | 57.11% |
| The First National Bank of Blanchester | $77.7M | Risk-based | 22.08% | 22.08% | 22.84% | 10.62% |
| Citizens National Bank of Crosbyton | $77.6M | CBLR | NA | NA | NA | 16.81% |
| Marseilles Bank | $77.6M | Risk-based | 20.06% | 20.06% | 21.19% | 8.31% |
| The First National Bank of Ava | $78.3M | Risk-based | 19.35% | 19.35% | 20.61% | 12.76% |
| First National Bank of South Padre Island | $78.3M | CBLR | NA | NA | NA | 14.22% |
| Redemption Bank | $77.5M | CBLR | NA | NA | NA | 18.53% |
| Pavillion Bank | $78.4M | Risk-based | 20.69% | 20.69% | 21.94% | 15.54% |
| Peer 25th percentile | 19.88% | 19.88% | 21.05% | 11.15% | ||
| Peer median | 20.37% | 20.37% | 21.57% | 14.23% | ||
| Peer 75th percentile | 21.04% | 21.04% | 22.17% | 16.49% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/887854/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.