United Bank of Philadelphia: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 29.55% (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: 29.55% (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 36.29% +29.79 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 | $8.1M | 8,091 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.3M | 22,293 | RCOAA223 |
| Recomputed ratio | 36.29% | numerator / denominator | |
| Filed ratio | 36.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +29.79 pp | $6.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 36.29% +28.29 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 | $8.1M | 8,091 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.3M | 22,293 | RCOAA223 |
| Recomputed ratio | 36.29% | numerator / denominator | |
| Filed ratio | 36.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +28.29 pp | $6.3M | capital that could be lost first |
Total risk-based capital ratio 37.55% +27.55 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 | $8.4M | 8,371 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $22.3M | 22,293 | RCOAA223 |
| Recomputed ratio | 37.55% | numerator / denominator | |
| Filed ratio | 37.55% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +27.55 pp | $6.1M | capital that could be lost first |
Tier 1 leverage ratio 16.58% +11.58 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 | $8.1M | 8,091 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $48.8M | 48,809 | RCOAA224 |
| Recomputed ratio | 16.58% | numerator / denominator | |
| Filed ratio | 16.58% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.58 pp | $5.7M | 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 | 15,948 | 15,948 | 15,948 | 15,948 | 15,948 | 15,948 | RCOAP742 |
| Retained earnings | (7,800) | (7,618) | (7,143) | (6,917) | (6,921) | (6,918) | RCOAKW00 |
| Accumulated other comprehensive income | (52) | (36) | 1 | (13) | (42) | (62) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,096 | 8,294 | 8,806 | 9,018 | 8,985 | 8,968 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5) | (20) | (56) | (40) | (9) | 6 | P859 - P840 |
| Common equity Tier 1 capital | 8,091 | 8,274 | 8,750 | 8,978 | 8,976 | 8,974 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,091 | 8,274 | 8,750 | 8,978 | 8,976 | 8,974 | RCOA8274 |
| Tier 2 capital | 280 | 281 | 124 | 127 | 131 | 141 | RCOA5311 |
| Allowance includable in Tier 2 capital | 280 | 281 | 124 | 127 | 131 | 141 | RCOA5310 |
| Total capital | 8,371 | 8,555 | 8,874 | 9,105 | 9,107 | 9,115 | RCOA3792 |
| Total risk-weighted assets | 22,293 | 22,389 | 25,227 | 24,883 | 24,717 | 25,568 | RCOAA223 |
| Average total assets for the leverage ratio | 48,809 | 50,197 | 51,480 | 51,936 | 53,204 | 53,941 | 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 | $14.6M | $65K | 0.44% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.0M | $996K | 20.00% | 4.44% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.0M | $210K | 20.00% | 0.94% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.9M | $1.5M | 81.53% | 6.91% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.7M | $2.0M | 72.81% | 8.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $22.7M | $16.5M | 72.68% | 73.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $892K | $816K | 91.44% | 3.64% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.1M | $327K | 28.71% | 1.46% | 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 | $22.4M | ties to item 31 ($22.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $22.4M | RCONB704 |
| Less: excess allowance for credit losses | $125K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $22.3M | 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 | 36.29% | 36.29% | 37.55% | 16.58% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 36.96% | 36.96% | 38.21% | 16.48% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 34.69% | 34.69% | 35.18% | 17.00% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 36.08% | 36.08% | 36.59% | 17.29% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 36.32% | 36.32% | 36.85% | 16.87% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 35.10% | 35.10% | 35.65% | 16.64% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 34.75% | 34.75% | 35.29% | 16.99% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 38.24% | 38.24% | 38.79% | 16.71% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 36.26% | 36.26% | 36.77% | 16.23% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 35.68% | 35.68% | 36.22% | 16.28% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 34.14% | 34.14% | 34.67% | 16.27% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 37.50% | 37.50% | 37.99% | 16.41% | 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 |
|---|---|---|---|---|---|---|
| United Bank of Philadelphia (this bank) | Risk-based | 36.29% | 36.29% | 37.55% | 16.58% | |
| Bank of Prague | $48.5M | CBLR | NA | NA | NA | 11.15% |
| Security State Bank of Oklee | $48.8M | Risk-based | 41.66% | 41.66% | 42.92% | 15.84% |
| Adp Trust Company N.A. | $48.8M | Risk-based | 643.42% | 643.42% | 643.42% | 94.43% |
| The First State Bank of Ransom | $48.9M | Risk-based | 32.77% | 32.77% | 34.02% | 20.06% |
| Buckley State Bank | $49.0M | CBLR | NA | NA | NA | 12.89% |
| Palo Savings Bank | $49.2M | CBLR | NA | NA | NA | 11.71% |
| Farmers and Merchants State Bank of Alpha | $47.4M | CBLR | NA | NA | NA | 11.15% |
| Farmers State Bank | $47.4M | CBLR | NA | NA | NA | 12.38% |
| Peer 25th percentile | 37.21% | 37.21% | 38.47% | 11.57% | ||
| Peer median | 41.66% | 41.66% | 42.92% | 12.64% | ||
| Peer 75th percentile | 342.54% | 342.54% | 343.17% | 16.90% | ||
| This bank's percentile | 33 | 33 | 33 | 75 |
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/1945247/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.