State Bank of Whittington: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.08% (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: 9.08% (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 15.98% +9.48 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 | $21.1M | 21,062 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.8M | 131,842 | RCOAA223 |
| Recomputed ratio | 15.98% | numerator / denominator | |
| Filed ratio | 15.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.48 pp | $12.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.98% +7.98 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 | $21.1M | 21,062 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.8M | 131,842 | RCOAA223 |
| Recomputed ratio | 15.98% | numerator / denominator | |
| Filed ratio | 15.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.98 pp | $10.5M | capital that could be lost first |
Total risk-based capital ratio 17.08% +7.08 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 | $22.5M | 22,513 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $131.8M | 131,842 | RCOAA223 |
| Recomputed ratio | 17.08% | numerator / denominator | |
| Filed ratio | 17.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.08 pp | $9.3M | capital that could be lost first |
Tier 1 leverage ratio 11.55% +6.55 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 | $21.1M | 21,062 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $182.4M | 182,387 | RCOAA224 |
| Recomputed ratio | 11.55% | numerator / denominator | |
| Filed ratio | 11.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.55 pp | $11.9M | 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 | 3,289 | 3,289 | 3,289 | 3,289 | 3,289 | 3,289 | RCOAP742 |
| Retained earnings | 17,773 | 17,213 | 17,079 | 16,128 | 16,469 | 15,966 | RCOAKW00 |
| Accumulated other comprehensive income | (1,953) | (2,161) | (1,962) | (2,250) | (2,808) | (3,307) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,109 | 18,341 | 18,406 | 17,167 | 16,950 | 15,948 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,953 | 2,161 | 1,962 | 2,250 | 2,808 | 3,307 | P859 - P840 |
| Common equity Tier 1 capital | 21,062 | 20,502 | 20,368 | 19,417 | 19,758 | 19,255 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,062 | 20,502 | 20,368 | 19,417 | 19,758 | 19,255 | RCOA8274 |
| Tier 2 capital | 1,451 | 1,310 | 1,215 | 1,598 | 1,272 | 1,262 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,451 | 1,310 | 1,215 | 1,598 | 1,272 | 1,262 | RCOA5310 |
| Total capital | 22,513 | 21,812 | 21,583 | 21,015 | 21,030 | 20,517 | RCOA3792 |
| Total risk-weighted assets | 131,842 | 135,087 | 132,436 | 127,688 | 125,894 | 126,941 | RCOAA223 |
| Average total assets for the leverage ratio | 182,387 | 179,073 | 179,490 | 178,563 | 178,637 | 179,131 | 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 | $6.8M | $1.4M | 20.00% | 1.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $37.8M | $9.7M | 25.59% | 7.34% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.8M | $1.2M | 20.00% | 0.88% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $34.1M | $17.1M | 50.00% | 12.95% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.1M | $4.7M | 150.00% | 3.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $84.5M | $84.5M | 100.00% | 64.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.4M | $11.4M | 100.00% | 8.63% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $2.0M | NA | 1.55% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $129.8M | ties to item 31 ($129.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $131.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $131.8M | 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 | 15.98% | 15.98% | 17.08% | 11.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.18% | 15.18% | 16.15% | 11.45% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.38% | 15.38% | 16.30% | 11.35% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.21% | 15.21% | 16.46% | 10.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.69% | 15.69% | 16.70% | 11.06% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.17% | 15.17% | 16.16% | 10.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.06% | 16.06% | 17.10% | 10.39% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.95% | 14.95% | 15.89% | 10.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.48% | 14.48% | 15.33% | 10.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.89% | 14.89% | 15.74% | 10.13% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.27% | 16.27% | 17.24% | 10.23% | 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 |
|---|---|---|---|---|---|---|
| State Bank of Whittington (this bank) | Risk-based | 15.98% | 15.98% | 17.08% | 11.55% | |
| Greater State Bank | $180.2M | Risk-based | 14.45% | 14.45% | 15.70% | 11.05% |
| Americana Community Bank | $179.9M | CBLR | NA | NA | NA | 11.66% |
| Feliciana Bank & Trust Company | $180.4M | CBLR | NA | NA | NA | 11.81% |
| Farmers and Merchants State Bank | $180.4M | Risk-based | 11.73% | 11.73% | 12.96% | 11.02% |
| The Farmers State Bank | $180.5M | CBLR | NA | NA | NA | 10.05% |
| Town Center Bank | $180.6M | Risk-based | 12.24% | 12.24% | 13.16% | 11.38% |
| The Farmers State Bank of Aliceville, Kansas | $179.6M | CBLR | NA | NA | NA | 19.24% |
| Eagle Bank | $179.5M | CBLR | NA | NA | NA | 13.03% |
| Battle Bank, N.A. | $180.8M | CBLR | NA | NA | NA | 33.32% |
| Bank of Hydro | $180.8M | CBLR | NA | NA | NA | 11.56% |
| Peer 25th percentile | 11.99% | 11.99% | 13.06% | 11.14% | ||
| Peer median | 12.24% | 12.24% | 13.16% | 11.61% | ||
| Peer 75th percentile | 13.34% | 13.34% | 14.43% | 12.72% | ||
| This bank's percentile | 100 | 100 | 100 | 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/270148/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.