Vallant Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.28% (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: 5.28% (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 12.05% +5.55 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 | $386.5M | 386,518 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.21B | 3,207,409 | RCOAA223 |
| Recomputed ratio | 12.05% | numerator / denominator | |
| Filed ratio | 12.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.55 pp | $178.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.05% +4.05 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 | $386.5M | 386,518 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.21B | 3,207,409 | RCOAA223 |
| Recomputed ratio | 12.05% | numerator / denominator | |
| Filed ratio | 12.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.05 pp | $129.9M | capital that could be lost first |
Total risk-based capital ratio 13.28% +3.28 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 | $425.9M | 425,920 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.21B | 3,207,409 | RCOAA223 |
| Recomputed ratio | 13.28% | numerator / denominator | |
| Filed ratio | 13.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.28 pp | $105.2M | capital that could be lost first |
Tier 1 leverage ratio 9.85% +4.85 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 | $386.5M | 386,518 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.92B | 3,922,430 | RCOAA224 |
| Recomputed ratio | 9.85% | numerator / denominator | |
| Filed ratio | 9.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.85 pp | $190.4M | 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 | 178,406 | 125,617 | 125,354 | 125,129 | 124,864 | 124,600 | RCOAP742 |
| Retained earnings | 341,479 | 131,407 | 128,121 | 123,404 | 119,629 | 115,671 | RCOAKW00 |
| Accumulated other comprehensive income | (31,528) | (32,389) | (30,041) | (33,312) | (38,040) | (40,144) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 488,357 | 224,635 | 223,434 | 215,221 | 206,453 | 200,127 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (101,839) | (1,345) | (3,788) | (613) | 4,020 | 6,028 | P859 - P840 |
| Common equity Tier 1 capital | 386,518 | 223,290 | 219,646 | 214,608 | 210,473 | 206,155 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 386,518 | 223,290 | 219,646 | 214,608 | 210,473 | 206,155 | RCOA8274 |
| Tier 2 capital | 39,402 | 22,276 | 21,817 | 21,716 | 21,666 | 21,497 | RCOA5311 |
| Allowance includable in Tier 2 capital | 39,402 | 22,276 | 21,817 | 21,716 | 21,666 | 21,497 | RCOA5310 |
| Total capital | 425,920 | 245,566 | 241,463 | 236,324 | 232,139 | 227,652 | RCOA3792 |
| Total risk-weighted assets | 3,207,409 | 1,938,892 | 1,888,950 | 1,850,958 | 1,791,913 | 1,753,833 | RCOAA223 |
| Average total assets for the leverage ratio | 3,922,430 | 2,318,390 | 2,267,636 | 2,239,221 | 2,261,692 | 2,235,438 | 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 | $213.5M | $5.8M | 2.73% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $552.0M | $130.2M | 23.58% | 4.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $12.3M | $2.4M | 19.15% | 0.07% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $663.0M | $370.0M | 55.81% | 11.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $12.9M | $19.4M | 150.00% | 0.60% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.31B | $2.27B | 98.34% | 70.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $163.8M | $159.4M | 97.33% | 4.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $243.9M | $243.9M | 100.00% | 7.61% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.3M | NA | 0.16% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.20B | ties to item 31 ($3.20B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.21B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.21B | 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 | 12.05% | 12.05% | 13.28% | 9.85% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.52% | 11.52% | 12.67% | 9.63% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.63% | 11.63% | 12.78% | 9.69% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.59% | 11.59% | 12.77% | 9.58% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.75% | 11.75% | 12.95% | 9.31% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.75% | 11.75% | 12.98% | 9.22% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.68% | 11.68% | 12.89% | 9.27% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.72% | 11.72% | 12.96% | 9.17% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.42% | 11.42% | 12.67% | 8.85% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.27% | 11.27% | 12.52% | 8.78% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.01% | 11.01% | 12.23% | 8.81% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.48% | 10.48% | 11.63% | 8.71% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Vallant Bank (this bank) | Risk-based | 12.05% | 12.05% | 13.28% | 9.85% | |
| RCB Bank | $3.98B | Risk-based | 16.30% | 16.30% | 17.25% | 10.70% |
| Commercial Bank of California | $3.98B | Risk-based | 11.78% | 11.78% | 12.85% | 9.27% |
| Central Bank & Trust Company | $4.01B | Risk-based | 15.12% | 15.12% | 16.08% | 12.42% |
| River Bank & Trust | $4.02B | Risk-based | 12.57% | 12.57% | 13.82% | 9.23% |
| Union Savings Bank | $4.02B | CBLR | NA | NA | NA | 10.51% |
| California Bank of Commerce, N.A. | $4.02B | Risk-based | 13.93% | 13.93% | 14.94% | 12.80% |
| West Bank | $4.03B | Risk-based | 13.03% | 13.03% | 13.97% | 10.79% |
| Spencer Savings Bank, Savings and Loan Association | $4.04B | Risk-based | 16.80% | 16.80% | 17.86% | 11.23% |
| Gate City Bank | $4.04B | CBLR | NA | NA | NA | 9.85% |
| Peer 25th percentile | 12.80% | 12.80% | 13.89% | 9.85% | ||
| Peer median | 13.93% | 13.93% | 14.94% | 10.70% | ||
| Peer 75th percentile | 15.71% | 15.71% | 16.66% | 11.23% | ||
| This bank's percentile | 14 | 14 | 14 | 33 |
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/366238/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.