Unified Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.22% (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: 5.22% (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 12.53% +6.03 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 | $78.5M | 78,509 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $626.8M | 626,785 | RCOAA223 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.03 pp | $37.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.53% +4.53 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 | $78.5M | 78,509 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $626.8M | 626,785 | RCOAA223 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.53 pp | $28.4M | capital that could be lost first |
Total risk-based capital ratio 13.22% +3.22 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 | $82.9M | 82,865 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $626.8M | 626,785 | RCOAA223 |
| Recomputed ratio | 13.22% | numerator / denominator | |
| Filed ratio | 13.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.22 pp | $20.2M | capital that could be lost first |
Tier 1 leverage ratio 8.99% +3.99 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 | $78.5M | 78,509 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $873.7M | 873,672 | RCOAA224 |
| Recomputed ratio | 8.99% | numerator / denominator | |
| Filed ratio | 8.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.99 pp | $34.8M | 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 | 32,187 | 32,187 | 32,187 | 32,187 | 32,187 | 32,187 | RCOAP742 |
| Retained earnings | 47,004 | 46,907 | 46,880 | 46,814 | 46,871 | 46,747 | RCOAKW00 |
| Accumulated other comprehensive income | (3,764) | (7,663) | (5,205) | (8,069) | (13,979) | (12,018) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 75,427 | 71,431 | 73,862 | 70,932 | 65,079 | 66,916 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,082 | 6,981 | 4,523 | 7,377 | 13,249 | 11,251 | P859 - P840 |
| Common equity Tier 1 capital | 78,509 | 78,412 | 78,385 | 78,309 | 78,328 | 78,167 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 78,509 | 78,412 | 78,385 | 78,309 | 78,328 | 78,167 | RCOA8274 |
| Tier 2 capital | 4,356 | 4,250 | 4,261 | 4,302 | 4,156 | 4,095 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,356 | 4,250 | 4,261 | 4,302 | 4,156 | 4,095 | RCOA5310 |
| Total capital | 82,865 | 82,662 | 82,646 | 82,611 | 82,484 | 82,262 | RCOA3792 |
| Total risk-weighted assets | 626,785 | 632,359 | 615,634 | 620,941 | 608,894 | 617,231 | RCOAA223 |
| Average total assets for the leverage ratio | 873,672 | 855,196 | 853,479 | 848,361 | 847,578 | 822,183 | 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 | $45.8M | $563K | 1.23% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $245.8M | $73.6M | 29.94% | 11.74% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $53.6M | $10.7M | 20.00% | 1.71% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $184.1M | $117.2M | 63.66% | 18.70% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $6.1M | $9.1M | 150.00% | 1.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $306.2M | $305.6M | 99.81% | 48.76% | RC-R Part II, item 4.d, 5.d |
| All other assets | $92.2M | $89.6M | 97.15% | 14.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.2M | $20.5M | 78.17% | 3.27% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $626.8M | ties to item 31 ($626.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $626.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $626.8M | 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 | 12.53% | 12.53% | 13.22% | 8.99% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.40% | 12.40% | 13.07% | 9.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.73% | 12.73% | 13.42% | 9.18% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.61% | 12.61% | 13.30% | 9.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.86% | 12.86% | 13.55% | 9.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.66% | 12.66% | 13.33% | 9.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.11% | 13.11% | 13.78% | 9.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.37% | 13.37% | 14.05% | 9.52% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.26% | 13.26% | 13.94% | 9.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.40% | 13.40% | 14.07% | 9.50% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.27% | 13.27% | 13.93% | 9.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.18% | 14.18% | 14.93% | 9.47% | 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 |
|---|---|---|---|---|---|---|
| Unified Bank (this bank) | Risk-based | 12.53% | 12.53% | 13.22% | 8.99% | |
| Hawaii National Bank | $871.7M | Risk-based | 17.74% | 17.74% | 18.99% | 11.02% |
| Bogota Savings Bank | $871.8M | CBLR | NA | NA | NA | 15.54% |
| Farmers & Merchants Union Bank | $872.1M | CBLR | NA | NA | NA | 9.97% |
| Falcon National Bank | $872.3M | CBLR | NA | NA | NA | 10.24% |
| First Liberty Bank | $873.2M | Risk-based | 15.76% | 15.76% | 16.98% | 10.11% |
| KS Bank, Inc. | $874.5M | CBLR | NA | NA | NA | 9.01% |
| Farmers and Merchants Bank | $874.5M | Risk-based | 12.09% | 12.09% | 12.75% | 9.98% |
| Bayvanguard Bank | $868.7M | Risk-based | 22.40% | 22.40% | 23.34% | 17.13% |
| Liberty Bank for Savings | $868.6M | Risk-based | 60.82% | 60.82% | 61.63% | 24.01% |
| Resource Bank, N.A. | $868.6M | Risk-based | 13.46% | 13.46% | 14.55% | 8.52% |
| Peer 25th percentile | 14.03% | 14.03% | 15.16% | 9.98% | ||
| Peer median | 16.75% | 16.75% | 17.99% | 10.18% | ||
| Peer 75th percentile | 21.23% | 21.23% | 22.25% | 14.41% | ||
| This bank's percentile | 17 | 17 | 17 | 10 |
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/584724/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.