Tioga State Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.22% (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: 13.22% (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 19.96% +13.46 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 | $72.9M | 72,890 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $365.2M | 365,151 | RCOAA223 |
| Recomputed ratio | 19.96% | numerator / denominator | |
| Filed ratio | 19.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.46 pp | $49.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.96% +11.96 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 | $72.9M | 72,890 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $365.2M | 365,151 | RCOAA223 |
| Recomputed ratio | 19.96% | numerator / denominator | |
| Filed ratio | 19.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.96 pp | $43.7M | capital that could be lost first |
Total risk-based capital ratio 21.22% +11.22 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 | $77.5M | 77,480 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $365.2M | 365,151 | RCOAA223 |
| Recomputed ratio | 21.22% | numerator / denominator | |
| Filed ratio | 21.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.22 pp | $41.0M | capital that could be lost first |
Tier 1 leverage ratio 11.38% +6.38 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 | $72.9M | 72,890 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $640.7M | 640,698 | RCOAA224 |
| Recomputed ratio | 11.38% | numerator / denominator | |
| Filed ratio | 11.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.38 pp | $40.9M | 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 | 750 | 750 | 750 | 750 | 750 | 750 | RCOAP742 |
| Retained earnings | 72,140 | 70,065 | 68,055 | 69,174 | 67,416 | 67,703 | RCOAKW00 |
| Accumulated other comprehensive income | (6,444) | (6,247) | (5,154) | (5,346) | (6,795) | (7,253) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 66,446 | 64,568 | 63,651 | 64,578 | 61,371 | 61,200 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,444 | 6,247 | 5,154 | 5,346 | 6,795 | 7,253 | P859 - P840 |
| Common equity Tier 1 capital | 72,890 | 70,815 | 68,805 | 69,924 | 68,166 | 68,453 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 72,890 | 70,815 | 68,805 | 69,924 | 68,166 | 68,453 | RCOA8274 |
| Tier 2 capital | 4,590 | 4,422 | 4,423 | 4,406 | 4,351 | 4,382 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,590 | 4,422 | 4,423 | 4,406 | 4,351 | 4,382 | RCOA5310 |
| Total capital | 77,480 | 75,237 | 73,228 | 74,330 | 72,517 | 72,835 | RCOA3792 |
| Total risk-weighted assets | 365,151 | 351,570 | 351,556 | 350,200 | 345,931 | 348,075 | RCOAA223 |
| Average total assets for the leverage ratio | 640,698 | 629,022 | 610,477 | 583,511 | 578,254 | 569,502 | 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 | $17.1M | $755K | 4.43% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $166.3M | $23.9M | 14.37% | 6.51% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $239.7M | $129.3M | 53.95% | 35.22% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.3M | $1.9M | 150.00% | 0.52% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.6M | $2.4M | 150.00% | 0.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $150.7M | $150.7M | 99.95% | 41.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $38.9M | $36.1M | 92.65% | 9.82% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $20.3M | $15.0M | 74.26% | 4.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.1M | NA | 1.94% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $360.1M | ties to item 31 ($360.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $367.2M | RCONB704 |
| Less: excess allowance for credit losses | $2.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $365.2M | 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 | 19.96% | 19.96% | 21.22% | 11.38% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.14% | 20.14% | 21.40% | 11.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.57% | 19.57% | 20.83% | 11.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.97% | 19.97% | 21.23% | 11.98% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.71% | 19.71% | 20.96% | 11.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.67% | 19.67% | 20.93% | 12.02% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.30% | 19.30% | 20.56% | 11.65% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.90% | 19.90% | 21.16% | 12.09% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.47% | 19.47% | 20.73% | 11.72% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.41% | 19.41% | 20.67% | 11.92% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.12% | 19.12% | 20.37% | 11.79% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.42% | 19.42% | 20.68% | 11.77% | 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 |
|---|---|---|---|---|---|---|
| Tioga State Bank, N.A. (this bank) | Risk-based | 19.96% | 19.96% | 21.22% | 11.38% | |
| American Bank N.A. | $625.2M | Risk-based | 14.59% | 14.59% | 15.84% | 10.86% |
| Southeastern Bank | $624.9M | CBLR | NA | NA | NA | 13.42% |
| Liberty National Bank | $624.4M | Risk-based | 11.80% | 11.80% | 12.76% | 10.31% |
| First Port City Bank | $623.9M | Risk-based | 13.64% | 13.64% | 14.89% | 10.49% |
| South Story Bank & Trust | $623.9M | CBLR | NA | NA | NA | 10.93% |
| Scale Bank | $626.7M | CBLR | NA | NA | NA | 14.02% |
| Exchange Bank & Trust | $626.8M | CBLR | NA | NA | NA | 12.97% |
| Slovenian Savings and Loan Association of Canonsburg, Pa | $627.0M | CBLR | NA | NA | NA | 16.55% |
| Sunrise Bank | $622.9M | CBLR | NA | NA | NA | 9.50% |
| Peer 25th percentile | 12.72% | 12.72% | 13.82% | 10.49% | ||
| Peer median | 13.64% | 13.64% | 14.89% | 10.93% | ||
| Peer 75th percentile | 14.11% | 14.11% | 15.37% | 13.42% | ||
| This bank's percentile | 100 | 100 | 100 | 56 |
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/910118/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.