Timberland Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.80% (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: 12.80% (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 19.54% +13.04 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 | $259.5M | 259,451 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,327,614 | RCOAA223 |
| Recomputed ratio | 19.54% | numerator / denominator | |
| Filed ratio | 19.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.04 pp | $173.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.54% +11.54 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 | $259.5M | 259,451 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,327,614 | RCOAA223 |
| Recomputed ratio | 19.54% | numerator / denominator | |
| Filed ratio | 19.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.54 pp | $153.2M | capital that could be lost first |
Total risk-based capital ratio 20.80% +10.80 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 | $276.1M | 276,083 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.33B | 1,327,614 | RCOAA223 |
| Recomputed ratio | 20.80% | numerator / denominator | |
| Filed ratio | 20.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.80 pp | $143.3M | capital that could be lost first |
Tier 1 leverage ratio 12.85% +7.85 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 | $259.5M | 259,451 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.02B | 2,018,664 | RCOAA224 |
| Recomputed ratio | 12.85% | numerator / denominator | |
| Filed ratio | 12.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.85 pp | $158.5M | 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 | 72,487 | 72,343 | 72,200 | 72,085 | 71,991 | 71,903 | RCOAP742 |
| Retained earnings | 201,021 | 198,716 | 194,510 | 189,234 | 183,725 | 180,551 | RCOAKW00 |
| Accumulated other comprehensive income | (1,167) | (351) | (233) | (298) | (775) | (670) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 272,341 | 270,708 | 266,477 | 261,021 | 254,941 | 251,784 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (12,890) | (13,739) | (13,891) | (13,859) | (13,343) | (13,493) | P859 - P840 |
| Common equity Tier 1 capital | 259,451 | 256,969 | 252,586 | 247,162 | 241,598 | 238,291 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 259,451 | 256,969 | 252,586 | 247,162 | 241,598 | 238,291 | RCOA8274 |
| Tier 2 capital | 16,632 | 15,891 | 15,927 | 16,038 | 15,794 | 15,713 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,632 | 15,891 | 15,927 | 16,038 | 15,794 | 15,713 | RCOA5310 |
| Total capital | 276,083 | 272,860 | 268,513 | 263,200 | 257,392 | 254,004 | RCOA3792 |
| Total risk-weighted assets | 1,327,614 | 1,268,073 | 1,271,551 | 1,280,521 | 1,260,965 | 1,254,831 | RCOAA223 |
| Average total assets for the leverage ratio | 2,018,664 | 2,000,015 | 1,993,382 | 1,982,968 | 1,923,725 | 1,908,532 | 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 | $242.7M | $2.7M | 1.09% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $196.7M | $16.0M | 8.14% | 1.20% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.3M | $2.3M | 20.00% | 0.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $636.4M | $327.3M | 51.43% | 24.60% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $25.2M | $37.8M | 150.00% | 2.84% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.6M | $11.9M | 138.72% | 0.89% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $847.5M | $826.0M | 97.46% | 62.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $84.0M | $83.6M | 99.51% | 6.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $30.5M | $11.3M | 37.09% | 0.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $11.7M | NA | 0.88% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.32B | ties to item 31 ($1.32B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.33B | RCONB704 |
| Less: excess allowance for credit losses | $2.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.33B | 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 | 19.54% | 19.54% | 20.80% | 12.85% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 20.26% | 20.26% | 21.52% | 12.85% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.86% | 19.86% | 21.12% | 12.67% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 19.30% | 19.30% | 20.55% | 12.46% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 19.16% | 19.16% | 20.41% | 12.56% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 18.99% | 18.99% | 20.24% | 12.49% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 18.53% | 18.53% | 19.78% | 12.23% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.99% | 17.99% | 19.25% | 12.01% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.93% | 17.93% | 19.18% | 12.07% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 17.97% | 17.97% | 19.22% | 11.92% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 18.10% | 18.10% | 19.35% | 12.06% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 18.05% | 18.05% | 19.30% | 11.99% | 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 |
|---|---|---|---|---|---|---|
| Timberland Bank (this bank) | Risk-based | 19.54% | 19.54% | 20.80% | 12.85% | |
| Gateway First Bank | $2.06B | Risk-based | 15.45% | 15.45% | 16.16% | 14.14% |
| Square Financial Services, Inc. | $2.06B | Risk-based | 95.99% | 95.99% | 97.31% | 65.19% |
| First United Bank & Trust | $2.05B | Risk-based | 13.96% | 13.96% | 15.22% | 11.56% |
| One Florida Bank | $2.07B | Risk-based | 10.99% | 10.99% | 11.71% | 9.93% |
| The Village Bank | $2.07B | Risk-based | 14.74% | 14.74% | 15.43% | 9.50% |
| Signature Bank | $2.07B | Risk-based | 16.08% | 16.08% | 16.98% | 12.42% |
| American Commercial Bank & Trust, N.A. | $2.07B | CBLR | NA | NA | NA | 9.34% |
| First Bank | $2.07B | Risk-based | 12.87% | 12.87% | 13.91% | 9.44% |
| Peoples Bank | $2.04B | Risk-based | 11.81% | 11.81% | 13.03% | 9.31% |
| Peer 25th percentile | 12.61% | 12.61% | 13.69% | 9.44% | ||
| Peer median | 14.35% | 14.35% | 15.32% | 9.93% | ||
| Peer 75th percentile | 15.61% | 15.61% | 16.36% | 12.42% | ||
| This bank's percentile | 88 | 88 | 88 | 78 |
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/294779/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.