Valor Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.18% (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: 5.18% (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 12.02% +5.52 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 | $26.2M | 26,152 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $217.5M | 217,503 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.52 pp | $12.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.02% +4.02 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 | $26.2M | 26,152 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $217.5M | 217,503 | RCOAA223 |
| Recomputed ratio | 12.02% | numerator / denominator | |
| Filed ratio | 12.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.02 pp | $8.8M | capital that could be lost first |
Total risk-based capital ratio 13.18% +3.18 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 | $28.7M | 28,664 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $217.5M | 217,503 | RCOAA223 |
| Recomputed ratio | 13.18% | numerator / denominator | |
| Filed ratio | 13.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.18 pp | $6.9M | capital that could be lost first |
Tier 1 leverage ratio 8.70% +3.70 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 | $26.2M | 26,152 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $300.5M | 300,535 | RCOAA224 |
| Recomputed ratio | 8.70% | numerator / denominator | |
| Filed ratio | 8.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.70 pp | $11.1M | 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 | 9,906 | 9,906 | 9,906 | 9,906 | 9,906 | 9,906 | RCOAP742 |
| Retained earnings | 16,246 | 16,216 | 15,365 | 14,176 | 12,901 | 12,240 | 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 | 26,152 | 26,122 | 25,271 | 24,082 | 22,807 | 22,146 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 26,152 | 26,122 | 25,271 | 24,082 | 22,807 | 22,146 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,152 | 26,122 | 25,271 | 24,082 | 22,807 | 22,146 | RCOA8274 |
| Tier 2 capital | 2,512 | 2,497 | 2,359 | 2,240 | 2,240 | 2,237 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,512 | 2,497 | 2,359 | 2,240 | 2,240 | 2,237 | RCOA5310 |
| Total capital | 28,664 | 28,619 | 27,630 | 26,322 | 25,047 | 24,383 | RCOA3792 |
| Total risk-weighted assets | 217,503 | 220,910 | 210,319 | 193,605 | 200,410 | 200,505 | RCOAA223 |
| Average total assets for the leverage ratio | 300,535 | 291,258 | 279,235 | 278,208 | 280,854 | 271,556 | 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 | $34.9M | $344K | 0.99% | 0.16% | RC-R Part II, item 1 |
| Loans: residential mortgage | $145.0M | $80.4M | 55.45% | 36.97% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $9.3M | $14.0M | 150.00% | 6.44% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1K | $2K | 150.00% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $109.5M | $107.5M | 98.20% | 49.42% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.1M | $5.2M | 85.32% | 2.41% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.3M | $10.0M | 97.65% | 4.60% | 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 | $217.5M | ties to item 31 ($217.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $217.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $217.5M | 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 | 12.02% | 12.02% | 13.18% | 8.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.82% | 11.82% | 12.96% | 8.97% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.02% | 12.02% | 13.14% | 9.05% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.44% | 12.44% | 13.60% | 8.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.38% | 11.38% | 12.50% | 8.12% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.05% | 11.05% | 12.16% | 8.16% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.52% | 11.52% | 12.62% | 8.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.17% | 11.17% | 12.31% | 8.07% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.54% | 11.54% | 12.69% | 8.10% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.40% | 11.40% | 12.51% | 8.04% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.28% | 11.28% | 12.37% | 8.02% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.14% | 11.14% | 12.23% | 8.25% | 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 |
|---|---|---|---|---|---|---|
| Valor Bank (this bank) | Risk-based | 12.02% | 12.02% | 13.18% | 8.70% | |
| The Citizens Bank of Weston, Inc. | $302.7M | CBLR | NA | NA | NA | 10.91% |
| Washington Savings Bank | $302.3M | Risk-based | 16.92% | 16.92% | 17.87% | 9.65% |
| Bank of Franklin | $302.3M | CBLR | NA | NA | NA | 9.88% |
| Hometown Bank of Corbin Inc. | $302.3M | Risk-based | 12.47% | 12.47% | 13.22% | 8.78% |
| SJN Bank of Kansas | $302.9M | Risk-based | 12.22% | 12.22% | 13.48% | 9.24% |
| Bedford Federal Savings Bank | $303.0M | CBLR | NA | NA | NA | 9.96% |
| Citizens National Bank at Brownwood | $303.4M | CBLR | NA | NA | NA | 10.47% |
| First Heritage Bank | $303.4M | CBLR | NA | NA | NA | 9.05% |
| Peer 25th percentile | 12.35% | 12.35% | 13.35% | 9.19% | ||
| Peer median | 12.47% | 12.47% | 13.48% | 9.77% | ||
| Peer 75th percentile | 14.69% | 14.69% | 15.68% | 10.09% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/129358/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.