United Bank & Trust Co.: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
The biggest quarter-over-quarter change on this page was a small one: Retained earnings edged up 1.9% between Q1 2026 and Q2 2026, to $3.2M. United Bank & Trust Co. ranks 26th of 114 Iowa banks on CET1 ratio, in the upper half at 16.47% (Q2 2026). The median for banks in the $100M-1B asset tier is 15.07% on CET1 ratio. United Bank & Trust Co. sits 1.40 points higher, at 16.47% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 16.47% |
| Tier 1 risk-based capital ratio | 16.47% |
| Total risk-based capital ratio | 17.70% |
| Tier 1 leverage ratio | 10.46% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $12.6M |
| Tier 1 capital | $12.6M |
| Total risk-based capital | $13.6M |
| Total equity capital | $11.9M |
| Risk-weighted assets | $76.8M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 9.94% |
| Tangible equity to tangible assets | 9.94% |
| Equity capital to average assets | 9.87% |
| Internal capital growth rate | 2.04% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $2.8M |
| Common stock surplus | $6.6M |
| Retained earnings | $3.2M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$712K |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 14.78% | 14.78% | 15.98% | 9.45% | $81.2M |
| Q4 2023 | 14.82% | 14.82% | 16.07% | 9.51% | $80.8M |
| Q1 2024 | 14.25% | 14.25% | 15.50% | 9.74% | $84.5M |
| Q2 2024 | 14.40% | 14.40% | 15.65% | 9.79% | $83.7M |
| Q3 2024 | 14.41% | 14.41% | 15.66% | 9.88% | $84.0M |
| Q4 2024 | 15.11% | 15.11% | 16.35% | 9.60% | $80.8M |
| Q1 2025 | 14.84% | 14.84% | 16.09% | 9.58% | $81.9M |
| Q2 2025 | 15.21% | 15.21% | 16.46% | 9.77% | $80.7M |
| Q3 2025 | 15.97% | 15.97% | 17.22% | 10.15% | $77.7M |
| Q4 2025 | 16.06% | 16.06% | 17.30% | 10.21% | $77.8M |
| Q1 2026 | 16.39% | 16.39% | 17.60% | 10.52% | $76.8M |
| Q2 2026 | 16.47% | 16.47% | 17.70% | 10.46% | $76.8M |
United Bank & Trust Co. regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock United Bank & Trust Co., freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full United Bank & Trust Co. profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 57391) · FFIEC NIC profile (RSSD 3103591)