Village Bank & Trust, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.88% (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: 3.88% (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 10.97% +4.47 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 | $340.7M | 340,697 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.11B | 3,105,018 | RCOAA223 |
| Recomputed ratio | 10.97% | numerator / denominator | |
| Filed ratio | 10.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.47 pp | $138.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.97% +2.97 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 | $340.7M | 340,697 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.11B | 3,105,018 | RCOAA223 |
| Recomputed ratio | 10.97% | numerator / denominator | |
| Filed ratio | 10.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.97 pp | $92.3M | capital that could be lost first |
Total risk-based capital ratio 11.88% +1.88 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 | $368.8M | 368,849 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.11B | 3,105,018 | RCOAA223 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.88 pp | $58.3M | capital that could be lost first |
Tier 1 leverage ratio 9.53% +4.53 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 | $340.7M | 340,697 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.57B | 3,574,603 | RCOAA224 |
| Recomputed ratio | 9.53% | numerator / denominator | |
| Filed ratio | 9.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.53 pp | $162.0M | 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 | 131,805 | 131,516 | 131,247 | 130,982 | 130,750 | 130,516 | RCOAP742 |
| Retained earnings | 241,967 | 240,015 | 220,150 | 204,885 | 204,700 | 202,873 | RCOAKW00 |
| Accumulated other comprehensive income | (11,054) | (9,540) | (5,331) | (6,478) | (9,044) | (9,346) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 362,718 | 361,991 | 346,066 | 329,389 | 326,406 | 324,043 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (22,021) | (23,535) | (27,744) | (26,597) | (24,031) | (23,729) | P859 - P840 |
| Common equity Tier 1 capital | 340,697 | 338,456 | 318,322 | 302,792 | 302,375 | 300,314 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 340,697 | 338,456 | 318,322 | 302,792 | 302,375 | 300,314 | RCOA8274 |
| Tier 2 capital | 28,152 | 26,771 | 29,670 | 24,502 | 22,901 | 26,063 | RCOA5311 |
| Allowance includable in Tier 2 capital | 28,152 | 26,771 | 29,670 | 24,502 | 22,901 | 26,063 | RCOA5310 |
| Total capital | 368,849 | 365,227 | 347,992 | 327,294 | 325,276 | 326,377 | RCOA3792 |
| Total risk-weighted assets | 3,105,018 | 2,999,053 | 3,001,270 | 2,846,544 | 2,721,057 | 2,678,663 | RCOAA223 |
| Average total assets for the leverage ratio | 3,574,603 | 3,439,340 | 3,376,771 | 3,257,014 | 3,050,835 | 3,021,256 | 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 | $64.2M | $3.9M | 6.04% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $659.6M | $134.1M | 20.33% | 4.32% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4K | $800 | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $289.4M | $156.2M | 53.97% | 5.03% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.8M | $11.8M | 150.00% | 0.38% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $12.1M | $18.1M | 150.00% | 0.58% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.49B | $2.43B | 97.51% | 78.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $107.3M | $90.1M | 83.98% | 2.90% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $280.8M | $259.2M | 92.31% | 8.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $9.2M | $4.3M | 46.12% | 0.14% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1K | 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 | $3.11B | ties to item 31 ($3.11B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.11B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.11B | 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 | 10.97% | 10.97% | 11.88% | 9.53% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.29% | 11.29% | 12.18% | 9.84% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.61% | 10.61% | 11.59% | 9.43% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.64% | 10.64% | 11.50% | 9.30% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.11% | 11.11% | 11.95% | 9.91% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.21% | 11.21% | 12.18% | 9.94% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.60% | 10.60% | 11.46% | 9.62% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.77% | 10.77% | 11.68% | 9.70% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.06% | 11.06% | 12.07% | 9.85% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.30% | 11.30% | 12.33% | 10.16% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.97% | 10.97% | 11.94% | 9.83% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.34% | 11.34% | 12.32% | 10.21% | 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 |
|---|---|---|---|---|---|---|
| Village Bank & Trust, N.A. (this bank) | Risk-based | 10.97% | 10.97% | 11.88% | 9.53% | |
| First Community Bank | $3.63B | Risk-based | 10.61% | 10.61% | 11.59% | 9.04% |
| Colony Bank | $3.61B | Risk-based | 13.55% | 13.55% | 14.42% | 9.97% |
| First Premier Bank | $3.64B | Risk-based | 19.95% | 19.95% | 21.18% | 13.67% |
| First Community Bank | $3.61B | Risk-based | 15.32% | 15.32% | 16.58% | 10.23% |
| Home Bank, N.A. | $3.60B | Risk-based | 14.41% | 14.41% | 15.61% | 12.11% |
| Parkway Bank and Trust Company | $3.66B | Risk-based | 12.59% | 12.59% | 13.75% | 11.50% |
| Frandsen Bank & Trust | $3.66B | Risk-based | 13.89% | 13.89% | 15.14% | 10.02% |
| Manasquan Bank | $3.59B | Risk-based | 11.00% | 11.00% | 11.94% | 9.69% |
| Cornerstone Capital Bank, SSB | $3.67B | CBLR | NA | NA | NA | 10.26% |
| Southeast Bank | $3.58B | Risk-based | 12.52% | 12.52% | 13.30% | 8.51% |
| Peer 25th percentile | 12.52% | 12.52% | 13.30% | 9.76% | ||
| Peer median | 13.55% | 13.55% | 14.42% | 10.12% | ||
| Peer 75th percentile | 14.41% | 14.41% | 15.61% | 11.19% | ||
| This bank's percentile | 11 | 11 | 11 | 20 |
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/2298995/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.