Tioga-Franklin Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: -3.86% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 0.00% (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 2.89% -3.61 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 | $1.4M | 1,415 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.0M | 49,024 | RCOAA223 |
| Recomputed ratio | 2.89% | numerator / denominator | |
| Filed ratio | 2.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | -3.61 pp | -$1.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 2.89% -5.11 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 | $1.4M | 1,415 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.0M | 49,024 | RCOAA223 |
| Recomputed ratio | 2.89% | numerator / denominator | |
| Filed ratio | 2.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | -5.11 pp | -$2.5M | capital that could be lost first |
Total risk-based capital ratio 4.14% -5.86 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 | $2.0M | 2,029 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $49.0M | 49,024 | RCOAA223 |
| Recomputed ratio | 4.14% | numerator / denominator | |
| Filed ratio | 4.14% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | -5.86 pp | -$2.9M | capital that could be lost first |
Tier 1 leverage ratio 2.06% -2.94 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 | $1.4M | 1,415 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $68.7M | 68,700 | RCOAA224 |
| Recomputed ratio | 2.06% | numerator / denominator | |
| Filed ratio | 2.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | -2.94 pp | -$2.0M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 1,415 | 1,701 | 2,574 | 3,940 | 3,653 | 3,966 | RCOAKW00 |
| Accumulated other comprehensive income | (18) | 9 | 48 | 45 | 2 | 2 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,397 | 1,710 | 2,622 | 3,985 | 3,655 | 3,968 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 18 | (9) | (48) | (980) | (1,100) | (981) | P859 - P840 |
| Common equity Tier 1 capital | 1,415 | 1,701 | 2,574 | 3,005 | 2,555 | 2,987 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,415 | 1,701 | 2,574 | 3,005 | 2,555 | 2,987 | RCOA8274 |
| Tier 2 capital | 614 | 616 | 610 | 601 | 554 | 576 | RCOA5311 |
| Allowance includable in Tier 2 capital | 614 | 616 | 610 | 601 | 554 | 576 | RCOA5310 |
| Total capital | 2,029 | 2,317 | 3,184 | 3,606 | 3,109 | 3,563 | RCOA3792 |
| Total risk-weighted assets | 49,024 | 49,124 | 48,335 | 47,497 | 43,685 | 45,493 | RCOAA223 |
| Average total assets for the leverage ratio | 68,700 | 70,611 | 70,886 | 68,963 | 63,926 | 67,859 | 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 | $5.5M | $966K | 17.70% | 1.97% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.7M | $373K | 10.17% | 0.76% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $564K | $113K | 20.00% | 0.23% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $22.1M | $12.7M | 57.31% | 25.75% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.8M | $3.0M | 78.66% | 6.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $31.0M | $28.9M | 93.30% | 58.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.6M | $2.2M | 82.59% | 4.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $947K | $947K | 100.00% | 1.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $49.1M | does not tie to item 31 ($49.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $49.1M | RCONB704 |
| Less: excess allowance for credit losses | $104K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $49.0M | 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 | 2.89% | 2.89% | 4.14% | 2.06% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 3.46% | 3.46% | 4.72% | 2.41% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 5.33% | 5.33% | 6.59% | 3.63% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 6.33% | 6.33% | 7.59% | 4.36% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 5.85% | 5.85% | 7.12% | 4.00% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 6.57% | 6.57% | 7.83% | 4.40% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 7.82% | 7.82% | 9.08% | 5.17% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 9.29% | 9.29% | 10.56% | 5.79% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 11.64% | 11.64% | 12.92% | 6.99% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 12.96% | 12.96% | 14.24% | 7.40% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 13.35% | 13.35% | 14.63% | 7.72% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 13.00% | 13.00% | 14.26% | 8.72% | 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 |
|---|---|---|---|---|---|---|
| Tioga-Franklin Savings Bank (this bank) | Risk-based | 2.89% | 2.89% | 4.14% | 2.06% | |
| First State Bank of San Diego | $68.2M | Risk-based | 27.70% | 27.70% | 28.95% | 9.02% |
| State Bank of Chandler | $68.7M | Risk-based | 16.19% | 16.19% | 17.44% | 11.59% |
| Midland Community Bank | $68.8M | Risk-based | 17.88% | 17.88% | 18.24% | 12.11% |
| Washita Valley Bank | $68.8M | CBLR | NA | NA | NA | 12.27% |
| Altos Bank | $68.8M | CBLR | NA | NA | NA | 28.45% |
| Abbeville Building and Loan, a State Chartered Savings Bank | $67.9M | Risk-based | 39.68% | 39.68% | 40.48% | 29.43% |
| First Federal Bank Littlefield, Texas, SSB | $67.9M | CBLR | NA | NA | NA | 17.40% |
| The Port Austin State Bank | $67.8M | CBLR | NA | NA | NA | 18.44% |
| Bank of Gueydan | $69.2M | CBLR | NA | NA | NA | 22.11% |
| Community Bank | $69.3M | CBLR | NA | NA | NA | 12.20% |
| Peer 25th percentile | 17.45% | 17.45% | 18.04% | 12.13% | ||
| Peer median | 22.79% | 22.79% | 23.60% | 14.84% | ||
| Peer 75th percentile | 30.70% | 30.70% | 31.83% | 21.20% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/885579/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.