Walden Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.74% (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: 7.74% (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 14.49% +7.99 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 | $102.6M | 102,591 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $708.2M | 708,177 | RCOAA223 |
| Recomputed ratio | 14.49% | numerator / denominator | |
| Filed ratio | 14.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.99 pp | $56.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.49% +6.49 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 | $102.6M | 102,591 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $708.2M | 708,177 | RCOAA223 |
| Recomputed ratio | 14.49% | numerator / denominator | |
| Filed ratio | 14.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.49 pp | $45.9M | capital that could be lost first |
Total risk-based capital ratio 15.74% +5.74 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 | $111.5M | 111,458 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $708.2M | 708,177 | RCOAA223 |
| Recomputed ratio | 15.74% | numerator / denominator | |
| Filed ratio | 15.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.74 pp | $40.6M | capital that could be lost first |
Tier 1 leverage ratio 10.19% +5.19 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 | $102.6M | 102,591 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.01B | 1,006,960 | RCOAA224 |
| Recomputed ratio | 10.19% | numerator / denominator | |
| Filed ratio | 10.19% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.19 pp | $52.2M | 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 | 6,028 | 6,028 | 6,028 | 6,028 | 6,028 | 6,028 | RCOAP742 |
| Retained earnings | 96,563 | 94,267 | 91,588 | 89,413 | 86,892 | 84,319 | RCOAKW00 |
| Accumulated other comprehensive income | (8,882) | (9,383) | (9,237) | (10,718) | (12,494) | (13,413) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 93,709 | 90,912 | 88,379 | 84,723 | 80,426 | 76,934 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,882 | 9,383 | 9,237 | 10,718 | 12,494 | 13,413 | P859 - P840 |
| Common equity Tier 1 capital | 102,591 | 100,295 | 97,616 | 95,441 | 92,920 | 90,347 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 102,591 | 100,295 | 97,616 | 95,441 | 92,920 | 90,347 | RCOA8274 |
| Tier 2 capital | 8,867 | 8,427 | 8,237 | 7,999 | 7,872 | 7,657 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,867 | 8,427 | 8,237 | 7,999 | 7,872 | 7,657 | RCOA5310 |
| Total capital | 111,458 | 108,722 | 105,853 | 103,440 | 100,792 | 98,004 | RCOA3792 |
| Total risk-weighted assets | 708,177 | 673,629 | 658,500 | 639,497 | 629,409 | 611,982 | RCOAA223 |
| Average total assets for the leverage ratio | 1,006,960 | 980,724 | 960,496 | 957,198 | 945,396 | 940,231 | 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 | $25.3M | $205K | 0.81% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $159.0M | $29.9M | 18.78% | 4.21% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $370.9M | $194.9M | 52.55% | 27.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.9M | $7.3M | 150.00% | 1.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $422.3M | $421.7M | 99.85% | 59.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $58.3M | $53.2M | 91.27% | 7.51% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.2M | 100.00% | 0.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| 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 | $709.4M | ties to item 31 ($709.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $709.4M | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $708.2M | 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 | 14.49% | 14.49% | 15.74% | 10.19% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.89% | 14.89% | 16.14% | 10.23% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.82% | 14.82% | 16.07% | 10.16% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.92% | 14.92% | 16.18% | 9.97% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.76% | 14.76% | 16.01% | 9.83% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.76% | 14.76% | 16.01% | 9.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.62% | 14.62% | 15.88% | 9.29% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.73% | 14.73% | 15.98% | 9.46% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.82% | 14.82% | 16.07% | 9.42% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.72% | 14.72% | 15.97% | 9.32% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.61% | 14.61% | 15.86% | 9.22% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.84% | 14.84% | 16.09% | 9.14% | 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 |
|---|---|---|---|---|---|---|
| Walden Savings Bank (this bank) | Risk-based | 14.49% | 14.49% | 15.74% | 10.19% | |
| Olympia Federal Savings and Loan Association | $1.02B | CBLR | NA | NA | NA | 12.15% |
| Calvin B. Taylor Banking Company of Berlin, Maryland | $1.02B | CBLR | NA | NA | NA | 13.65% |
| River Bank | $1.02B | Risk-based | 14.39% | 14.39% | 15.64% | 12.02% |
| First Service Bank | $1.02B | CBLR | NA | NA | NA | 9.06% |
| First Central Savings Bank | $1.03B | Risk-based | 14.32% | 14.32% | 15.47% | 10.30% |
| Clear Fork Bank N.A. | $1.03B | CBLR | NA | NA | NA | 10.57% |
| Clear Mountain Bank, Inc. | $1.03B | CBLR | NA | NA | NA | 13.08% |
| Prevail Bank | $1.03B | CBLR | NA | NA | NA | 12.60% |
| First Metro Bank | $1.01B | CBLR | NA | NA | NA | 12.98% |
| Peer 25th percentile | 14.34% | 14.34% | 15.51% | 10.57% | ||
| Peer median | 14.35% | 14.35% | 15.55% | 12.15% | ||
| Peer 75th percentile | 14.37% | 14.37% | 15.60% | 12.98% | ||
| This bank's percentile | 100 | 100 | 100 | 11 |
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/341310/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.