United Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.69% (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: 6.69% (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 13.43% +6.93 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 | $32.2M | 32,236 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.0M | 240,020 | RCOAA223 |
| Recomputed ratio | 13.43% | numerator / denominator | |
| Filed ratio | 13.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.93 pp | $16.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.43% +5.43 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 | $32.2M | 32,236 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.0M | 240,020 | RCOAA223 |
| Recomputed ratio | 13.43% | numerator / denominator | |
| Filed ratio | 13.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.43 pp | $13.0M | capital that could be lost first |
Total risk-based capital ratio 14.69% +4.69 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 | $35.3M | 35,251 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $240.0M | 240,020 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.69 pp | $11.2M | capital that could be lost first |
Tier 1 leverage ratio 10.66% +5.66 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 | $32.2M | 32,236 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $302.3M | 302,316 | RCOAA224 |
| Recomputed ratio | 10.66% | numerator / denominator | |
| Filed ratio | 10.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.66 pp | $17.1M | 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 | 13,415 | 13,391 | 13,367 | 13,367 | 13,367 | 13,367 | RCOAP742 |
| Retained earnings | 18,821 | 18,326 | 17,851 | 17,459 | 17,058 | 16,731 | RCOAKW00 |
| Accumulated other comprehensive income | (273) | (200) | (61) | (120) | (177) | (267) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,963 | 31,517 | 31,157 | 30,706 | 30,248 | 29,831 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 273 | 200 | 61 | 120 | 177 | 267 | P859 - P840 |
| Common equity Tier 1 capital | 32,236 | 31,717 | 31,218 | 30,826 | 30,425 | 30,098 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,236 | 31,717 | 31,218 | 30,826 | 30,425 | 30,098 | RCOA8274 |
| Tier 2 capital | 3,015 | 3,044 | 3,122 | 3,181 | 3,042 | 2,915 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,015 | 3,044 | 3,122 | 3,181 | 3,042 | 2,915 | RCOA5310 |
| Total capital | 35,251 | 34,761 | 34,340 | 34,007 | 33,467 | 33,013 | RCOA3792 |
| Total risk-weighted assets | 240,020 | 242,352 | 248,767 | 253,603 | 242,585 | 232,337 | RCOAA223 |
| Average total assets for the leverage ratio | 302,316 | 305,744 | 303,594 | 293,631 | 292,484 | 286,601 | 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 | $23.8M | $2.8M | 11.95% | 1.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $17.2M | $3.4M | 20.00% | 1.42% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $88.4M | $44.7M | 50.58% | 18.53% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $16.5M | $24.8M | 150.00% | 10.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $255K | $292K | 114.51% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $142.4M | $142.4M | 100.00% | 59.05% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.6M | $10.3M | 88.56% | 4.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.4M | $12.4M | 100.00% | 5.16% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $241.2M | ties to item 31 ($241.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $241.2M | RCONB704 |
| Less: excess allowance for credit losses | $1.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $240.0M | 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 | 13.43% | 13.43% | 14.69% | 10.66% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.09% | 13.09% | 14.34% | 10.37% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.55% | 12.55% | 13.80% | 10.28% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.16% | 12.16% | 13.41% | 10.50% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.54% | 12.54% | 13.80% | 10.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.95% | 12.95% | 14.21% | 10.50% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.06% | 13.06% | 14.31% | 10.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.75% | 12.75% | 14.00% | 10.28% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.81% | 12.81% | 14.07% | 10.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.62% | 13.62% | 14.88% | 10.42% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.58% | 13.58% | 14.83% | 10.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.13% | 12.13% | 13.39% | 9.05% | 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 |
|---|---|---|---|---|---|---|
| United Bank (this bank) | Risk-based | 13.43% | 13.43% | 14.69% | 10.66% | |
| State Bank | $295.8M | Risk-based | 10.54% | 10.54% | 11.41% | 9.23% |
| The Kaw Valley State Bank and Trust Company, of Wamego, Kansas | $295.8M | CBLR | NA | NA | NA | 11.73% |
| RNB State Bank | $296.2M | Risk-based | 14.63% | 14.63% | 15.88% | 8.63% |
| Bank of Forest | $296.3M | CBLR | NA | NA | NA | 10.91% |
| Brattleboro Savings & Loan Association | $296.4M | Risk-based | 15.93% | 15.93% | 17.09% | 10.25% |
| The Commercial Bank | $295.5M | CBLR | NA | NA | NA | 10.60% |
| Natbank, N.A. | $296.5M | Risk-based | 60.93% | 60.93% | 62.18% | 29.81% |
| Laona State Bank | $296.6M | CBLR | NA | NA | NA | 9.63% |
| Arrowhead Bank | $295.3M | Risk-based | 22.31% | 22.31% | 23.49% | 11.89% |
| First National Bank of Commerce | $296.6M | CBLR | NA | NA | NA | 10.65% |
| Peer 25th percentile | 14.63% | 14.63% | 15.88% | 9.79% | ||
| Peer median | 15.93% | 15.93% | 17.09% | 10.63% | ||
| Peer 75th percentile | 22.31% | 22.31% | 23.49% | 11.52% | ||
| This bank's percentile | 20 | 20 | 20 | 60 |
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/539377/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.