United Trust Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.65% (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: 10.65% (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 17.64% +11.14 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 | $17.6M | 17,650 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.1M | 100,077 | RCOAA223 |
| Recomputed ratio | 17.64% | numerator / denominator | |
| Filed ratio | 17.64% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.14 pp | $11.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.64% +9.64 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 | $17.6M | 17,650 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.1M | 100,077 | RCOAA223 |
| Recomputed ratio | 17.64% | numerator / denominator | |
| Filed ratio | 17.64% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.64 pp | $9.6M | capital that could be lost first |
Total risk-based capital ratio 18.65% +8.65 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 | $18.7M | 18,665 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.1M | 100,077 | RCOAA223 |
| Recomputed ratio | 18.65% | numerator / denominator | |
| Filed ratio | 18.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.65 pp | $8.7M | capital that could be lost first |
Tier 1 leverage ratio 10.03% +5.03 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 | $17.6M | 17,650 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $176.0M | 176,036 | RCOAA224 |
| Recomputed ratio | 10.03% | numerator / denominator | |
| Filed ratio | 10.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.03 pp | $8.8M | 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 | 23,167 | 23,167 | 23,167 | 23,167 | 23,167 | 23,167 | RCOAP742 |
| Retained earnings | (5,517) | (6,892) | (7,268) | (7,537) | (8,065) | (8,402) | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,650 | 16,275 | 15,899 | 15,630 | 15,102 | 14,765 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 17,650 | 16,275 | 15,899 | 15,630 | 15,102 | 14,765 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,650 | 16,275 | 15,899 | 15,630 | 15,102 | 14,765 | RCOA8274 |
| Tier 2 capital | 1,015 | 938 | 904 | 916 | 887 | 983 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,015 | 938 | 904 | 916 | 887 | 983 | RCOA5310 |
| Total capital | 18,665 | 17,213 | 16,803 | 16,546 | 15,989 | 15,748 | RCOA3792 |
| Total risk-weighted assets | 100,077 | 99,171 | 94,082 | 99,518 | 100,465 | 94,903 | RCOAA223 |
| Average total assets for the leverage ratio | 176,036 | 170,674 | 169,973 | 170,256 | 164,889 | 164,299 | 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 | $23.7M | $1.3M | 5.37% | 1.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22K | $200 | 0.91% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $119.8M | $59.9M | 50.04% | 59.88% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $535K | $802K | 150.00% | 0.80% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $26.6M | $25.9M | 97.58% | 25.92% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.6M | $7.5M | 86.77% | 7.47% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.7M | $4.7M | 100.00% | 4.66% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2K | 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 | $100.1M | does not tie to item 31 ($100.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $100.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $100.1M | 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 | 17.64% | 17.64% | 18.65% | 10.03% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.41% | 16.41% | 17.36% | 9.54% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.90% | 16.90% | 17.86% | 9.35% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.71% | 15.71% | 16.63% | 9.18% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.03% | 15.03% | 15.91% | 9.16% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.56% | 15.56% | 16.59% | 8.99% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.91% | 14.91% | 15.84% | 8.86% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.48% | 14.48% | 15.35% | 9.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.56% | 15.56% | 16.49% | 8.94% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.53% | 14.53% | 15.43% | 8.65% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.08% | 15.08% | 16.01% | 8.69% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.13% | 14.13% | 15.06% | 8.17% | 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 Trust Bank (this bank) | Risk-based | 17.64% | 17.64% | 18.65% | 10.03% | |
| The First National Bank of Le Center | $178.2M | CBLR | NA | NA | NA | 9.50% |
| Bank of Clarkson | $178.2M | Risk-based | 19.02% | 19.02% | 19.55% | 12.45% |
| The State Savings Bank of Manistique | $178.2M | CBLR | NA | NA | NA | 9.64% |
| North Alabama Bank | $178.6M | CBLR | NA | NA | NA | 11.73% |
| South Lafourche Bank & Trust Company | $177.5M | CBLR | NA | NA | NA | 11.73% |
| Woodland Bank | $177.5M | Risk-based | 10.64% | 10.64% | 11.60% | 8.59% |
| Hatch Bank | $177.5M | Risk-based | 31.63% | 31.63% | 31.73% | 21.49% |
| Putnam 1st Mercantile Bank | $178.9M | CBLR | NA | NA | NA | 11.72% |
| Eagle Bank | $179.5M | CBLR | NA | NA | NA | 13.03% |
| The Farmers State Bank of Aliceville, Kansas | $179.6M | CBLR | NA | NA | NA | 19.24% |
| Peer 25th percentile | 14.83% | 14.83% | 15.58% | 10.16% | ||
| Peer median | 19.02% | 19.02% | 19.55% | 11.73% | ||
| Peer 75th percentile | 25.33% | 25.33% | 25.64% | 12.88% | ||
| This bank's percentile | 33 | 33 | 33 | 30 |
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/2949970/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.