United State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.10% (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: 7.10% (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 13.85% +7.35 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 | $30.6M | 30,647 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $221.3M | 221,291 | RCOAA223 |
| Recomputed ratio | 13.85% | numerator / denominator | |
| Filed ratio | 13.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.35 pp | $16.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.85% +5.85 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 | $30.6M | 30,647 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $221.3M | 221,291 | RCOAA223 |
| Recomputed ratio | 13.85% | numerator / denominator | |
| Filed ratio | 13.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.85 pp | $12.9M | capital that could be lost first |
Total risk-based capital ratio 15.10% +5.10 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 | $33.4M | 33,423 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $221.3M | 221,291 | RCOAA223 |
| Recomputed ratio | 15.10% | numerator / denominator | |
| Filed ratio | 15.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.10 pp | $11.3M | capital that could be lost first |
Tier 1 leverage ratio 10.50% +5.50 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 | $30.6M | 30,647 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $291.9M | 291,873 | RCOAA224 |
| Recomputed ratio | 10.50% | numerator / denominator | |
| Filed ratio | 10.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.50 pp | $16.1M | 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 | 2,800 | 2,800 | 2,800 | 2,800 | 2,800 | 2,800 | RCOAP742 |
| Retained earnings | 28,333 | 27,562 | 26,567 | 26,200 | 25,030 | 24,126 | RCOAKW00 |
| Accumulated other comprehensive income | (1,061) | (1,064) | (981) | (1,003) | (1,282) | (1,351) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,072 | 29,298 | 28,386 | 27,997 | 26,548 | 25,575 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 575 | 539 | 419 | 402 | 643 | 674 | P859 - P840 |
| Common equity Tier 1 capital | 30,647 | 29,837 | 28,805 | 28,399 | 27,191 | 26,249 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,647 | 29,837 | 28,805 | 28,399 | 27,191 | 26,249 | RCOA8274 |
| Tier 2 capital | 2,776 | 2,741 | 2,850 | 2,673 | 2,574 | 2,593 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,776 | 2,741 | 2,850 | 2,673 | 2,574 | 2,593 | RCOA5310 |
| Total capital | 33,423 | 32,578 | 31,655 | 31,072 | 29,765 | 28,842 | RCOA3792 |
| Total risk-weighted assets | 221,291 | 218,467 | 227,291 | 212,937 | 204,962 | 206,556 | RCOAA223 |
| Average total assets for the leverage ratio | 291,873 | 288,619 | 288,196 | 288,480 | 281,448 | 275,209 | 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 | $32.7M | $3.1M | 9.41% | 1.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.8M | $3.9M | 26.67% | 1.77% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $7.0M | $1.4M | 20.00% | 0.63% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $67.9M | $34.0M | 50.06% | 15.30% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $63K | $94K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $157.4M | $153.8M | 97.68% | 69.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.8M | $13.1M | 94.98% | 5.90% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $69K | $862K | 1250.00% | 0.39% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $11.6M | $11.6M | 100.00% | 5.21% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $312K | NA | 0.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $221.8M | ties to item 31 ($221.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $222.1M | RCONB704 |
| Less: excess allowance for credit losses | $775K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $221.3M | 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 | 13.85% | 13.85% | 15.10% | 10.50% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.66% | 13.66% | 14.91% | 10.34% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.67% | 12.67% | 13.93% | 9.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.34% | 13.34% | 14.59% | 9.84% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.27% | 13.27% | 14.52% | 9.66% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.71% | 12.71% | 13.96% | 9.54% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.06% | 12.06% | 13.32% | 9.39% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.25% | 12.25% | 13.51% | 9.31% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.81% | 11.81% | 13.07% | 8.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.58% | 11.58% | 12.84% | 8.67% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.17% | 11.17% | 12.43% | 8.51% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.08% | 12.08% | 13.34% | 9.22% | 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 State Bank (this bank) | Risk-based | 13.85% | 13.85% | 15.10% | 10.50% | |
| One World Bank | $290.1M | CBLR | NA | NA | NA | 13.24% |
| Liberty Bank Minnesota | $290.2M | Risk-based | 25.85% | 25.85% | 26.78% | 12.90% |
| United Community Bank | $290.0M | Risk-based | 11.41% | 11.41% | 12.66% | 8.45% |
| Somerville Bank | $290.6M | CBLR | NA | NA | NA | 9.54% |
| Farmers & Merchants Bank | $289.6M | Risk-based | 18.51% | 18.51% | 19.76% | 11.20% |
| Georgia First Bank | $290.8M | Risk-based | 13.65% | 13.65% | 14.91% | 9.52% |
| Sundance State Bank | $290.9M | Risk-based | 15.07% | 15.07% | 16.32% | 11.90% |
| Citizens State Bank of Roseau | $290.9M | CBLR | NA | NA | NA | 13.30% |
| Bank of Dickson | $291.0M | CBLR | NA | NA | NA | 11.53% |
| First Colony Bank of Florida | $291.1M | Risk-based | 13.32% | 13.32% | 14.58% | 9.94% |
| Peer 25th percentile | 13.41% | 13.41% | 14.66% | 9.64% | ||
| Peer median | 14.36% | 14.36% | 15.62% | 11.37% | ||
| Peer 75th percentile | 17.65% | 17.65% | 18.90% | 12.65% | ||
| This bank's percentile | 50 | 50 | 50 | 40 |
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/659556/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.