United Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 14.83% +5.83 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $33.7M | 33,709 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $227.3M | 227,307 | RCOAA224 |
| Recomputed ratio | 14.83% | numerator / denominator | |
| Filed ratio | 14.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.83 pp | $13.3M | 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 | 3,121 | 3,121 | 3,121 | 3,121 | 3,121 | 3,121 | RCOAP742 |
| Retained earnings | 30,588 | 30,301 | 29,390 | 28,863 | 28,294 | 27,790 | RCOAKW00 |
| Accumulated other comprehensive income | (5,492) | (6,298) | (5,417) | (6,003) | (7,441) | (8,244) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,217 | 27,124 | 27,094 | 25,981 | 23,974 | 22,667 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,492 | 6,298 | 5,417 | 6,003 | 7,441 | 8,244 | P859 - P840 |
| Common equity Tier 1 capital | 33,709 | 33,422 | 32,511 | 31,984 | 31,415 | 30,911 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,709 | 33,422 | 32,511 | 31,984 | 31,415 | 30,911 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 227,307 | 226,905 | 226,074 | 217,203 | 214,242 | 211,655 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 14.83% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 14.73% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.38% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.73% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.66% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.97% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 15.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.73% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 14.62% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 14.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.23% | 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 and Trust Company (this bank) | CBLR | NA | NA | NA | 14.83% | |
| Triad Bank, N.A. | $228.6M | CBLR | NA | NA | NA | 12.66% |
| First Bank and Trust Company of Illinois | $228.6M | Risk-based | 25.03% | 25.03% | 26.28% | 15.91% |
| The Citizens Bank | $228.6M | Risk-based | 16.04% | 16.04% | 17.27% | 8.72% |
| Bank of Wiggins | $228.1M | CBLR | NA | NA | NA | 12.93% |
| Neighborhood National Bank | $228.0M | CBLR | NA | NA | NA | 11.63% |
| Community Spirit Bank | $228.8M | CBLR | NA | NA | NA | 9.73% |
| Town & Country Bank | $228.9M | CBLR | NA | NA | NA | 14.09% |
| Embassy National Bank | $227.9M | Risk-based | 13.64% | 13.64% | 14.77% | 10.95% |
| The Citizens National Bank | $229.0M | Risk-based | 15.88% | 15.88% | 17.13% | 8.66% |
| Peer 25th percentile | 15.32% | 15.32% | 16.54% | 9.73% | ||
| Peer median | 15.96% | 15.96% | 17.20% | 11.63% | ||
| Peer 75th percentile | 18.28% | 18.28% | 19.52% | 12.93% | ||
| This bank's percentile | NA | NA | NA | 89 |
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/116741/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.