SmartBank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.30% (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: 4.30% (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 11.38% +4.88 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 | $575.5M | 575,464 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.06B | 5,056,609 | RCOAA223 |
| Recomputed ratio | 11.38% | numerator / denominator | |
| Filed ratio | 11.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.88 pp | $246.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.38% +3.38 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 | $575.5M | 575,464 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.06B | 5,056,609 | RCOAA223 |
| Recomputed ratio | 11.38% | numerator / denominator | |
| Filed ratio | 11.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.38 pp | $170.9M | capital that could be lost first |
Total risk-based capital ratio 12.30% +2.30 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 | $622.1M | 622,143 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $5.06B | 5,056,609 | RCOAA223 |
| Recomputed ratio | 12.30% | numerator / denominator | |
| Filed ratio | 12.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.30 pp | $116.5M | capital that could be lost first |
Tier 1 leverage ratio 9.86% +4.86 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 | $575.5M | 575,464 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.84B | 5,836,272 | RCOAA224 |
| Recomputed ratio | 9.86% | numerator / denominator | |
| Filed ratio | 9.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.86 pp | $283.6M | 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 | 367,536 | 366,979 | 366,265 | 366,047 | 320,594 | 320,121 | RCOAP742 |
| Retained earnings | 302,928 | 289,916 | 276,263 | 260,898 | 250,482 | 237,924 | RCOAKW00 |
| Accumulated other comprehensive income | (12,941) | (12,366) | (9,319) | (10,781) | (17,274) | (19,647) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 657,523 | 644,529 | 633,209 | 616,164 | 553,802 | 538,398 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (82,059) | (83,476) | (85,389) | (85,350) | (86,883) | (85,373) | P859 - P840 |
| Common equity Tier 1 capital | 575,464 | 561,053 | 547,820 | 530,814 | 466,919 | 453,025 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 575,464 | 561,053 | 547,820 | 530,814 | 466,919 | 453,025 | RCOA8274 |
| Tier 2 capital | 46,679 | 45,945 | 38,855 | 37,023 | 37,726 | 36,124 | RCOA5311 |
| Allowance includable in Tier 2 capital | 46,566 | 45,832 | 38,742 | 36,910 | 37,613 | 36,011 | RCOA5310 |
| Total capital | 622,143 | 606,998 | 586,675 | 567,837 | 504,645 | 489,149 | RCOA3792 |
| Total risk-weighted assets | 5,056,609 | 4,891,150 | 4,761,143 | 4,592,152 | 4,483,773 | 4,309,474 | RCOAA223 |
| Average total assets for the leverage ratio | 5,836,272 | 5,680,403 | 5,639,146 | 5,535,343 | 5,254,325 | 5,166,163 | 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 | $373.7M | $14.6M | 3.91% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $697.5M | $131.2M | 18.81% | 2.59% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.3M | $1.3M | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $914.2M | $510.2M | 55.81% | 10.09% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $118.3M | $177.4M | 150.00% | 3.51% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $9.9M | $14.9M | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $3.65B | $3.57B | 97.95% | 70.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $291.2M | $280.8M | 96.42% | 5.55% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $330.3M | $330.0M | 99.92% | 6.53% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $21.4M | $8.5M | 39.80% | 0.17% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $15.2M | NA | 0.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $5.04B | ties to item 31 ($5.04B) |
|---|---|---|
| Risk-weighted assets before deductions | $5.06B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $5.06B | 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 | 11.38% | 11.38% | 12.30% | 9.86% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.47% | 11.47% | 12.41% | 9.88% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.51% | 11.51% | 12.32% | 9.71% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.56% | 11.56% | 12.37% | 9.59% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.41% | 10.41% | 11.25% | 8.89% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.51% | 10.51% | 11.35% | 8.77% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.51% | 10.51% | 11.29% | 8.94% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.92% | 10.92% | 11.69% | 9.17% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.02% | 11.02% | 11.79% | 9.11% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.23% | 11.23% | 12.00% | 9.07% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.26% | 11.26% | 12.02% | 9.18% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.15% | 11.15% | 11.87% | 9.00% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| SmartBank (this bank) | Risk-based | 11.38% | 11.38% | 12.30% | 9.86% | |
| Bradesco Bank | $6.10B | Risk-based | 13.93% | 13.93% | 14.95% | 10.09% |
| CFG Bank | $6.12B | Risk-based | 12.50% | 12.50% | 13.71% | 11.29% |
| Shore United Bank, N.A. | $6.15B | Risk-based | 12.31% | 12.31% | 13.56% | 10.00% |
| Middlesex Savings Bank | $6.15B | Risk-based | 18.24% | 18.24% | 19.01% | 13.44% |
| First Financial Bank, N.A. | $6.17B | Risk-based | 12.62% | 12.62% | 13.63% | 10.36% |
| River City Bank | $6.04B | Risk-based | 13.18% | 13.18% | 14.44% | 9.22% |
| First International Bank and Trust | $6.18B | Risk-based | 10.68% | 10.68% | 11.71% | 9.06% |
| Banesco USA | $5.98B | CBLR | NA | NA | NA | 11.46% |
| Wilson Bank & Trust | $5.98B | Risk-based | 14.35% | 14.35% | 15.60% | 10.85% |
| Mercantile Bank | $6.24B | Risk-based | 12.59% | 12.59% | 13.54% | 11.61% |
| Peer 25th percentile | 12.50% | 12.50% | 13.56% | 10.03% | ||
| Peer median | 12.62% | 12.62% | 13.71% | 10.60% | ||
| Peer 75th percentile | 13.93% | 13.93% | 14.95% | 11.42% | ||
| This bank's percentile | 11 | 11 | 11 | 20 |
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/3532641/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.