Walters Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 20.03% +11.03 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $14.0M | 14,042 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $70.1M | 70,099 | RCOAA224 |
| Recomputed ratio | 20.03% | numerator / denominator | |
| Filed ratio | 20.03% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +11.03 pp | $7.7M | 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 | 2,214 | 2,214 | 2,214 | 2,214 | 2,214 | 2,214 | RCOAP742 |
| Retained earnings | 11,828 | 11,438 | 11,718 | 11,753 | 11,433 | 11,060 | RCOAKW00 |
| Accumulated other comprehensive income | (397) | (317) | (257) | (331) | (469) | (617) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,645 | 13,335 | 13,675 | 13,636 | 13,178 | 12,657 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 397 | 317 | 257 | 331 | 469 | 617 | P859 - P840 |
| Common equity Tier 1 capital | 14,042 | 13,652 | 13,932 | 13,967 | 13,647 | 13,274 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,042 | 13,652 | 13,932 | 13,967 | 13,647 | 13,274 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 70,099 | 69,728 | 67,805 | 65,981 | 65,667 | 65,701 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 20.03% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 19.58% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 20.55% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 21.17% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 20.78% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 20.20% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 21.26% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 21.52% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 20.45% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 20.07% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 20.74% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 20.26% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Walters Bank and Trust Company (this bank) | CBLR | NA | NA | NA | 20.03% | |
| Argentine Federal Savings | $70.4M | CBLR | NA | NA | NA | 11.71% |
| Clinton Bank | $70.4M | Risk-based | 21.81% | 21.81% | 22.98% | 16.82% |
| Genoa Community Bank | $70.5M | Risk-based | 18.04% | 18.04% | 19.16% | 12.92% |
| The Security State Bank | $70.5M | Risk-based | 25.53% | 25.53% | 26.79% | 14.11% |
| Adams State Bank | $70.2M | CBLR | NA | NA | NA | 16.62% |
| Peoples State Bank | $69.9M | CBLR | NA | NA | NA | 13.52% |
| The Bank of Holyrood | $69.8M | Risk-based | 26.92% | 26.92% | 28.17% | 16.68% |
| American Exchange Bank | $69.7M | CBLR | NA | NA | NA | 9.63% |
| Peer 25th percentile | 20.87% | 20.87% | 22.03% | 12.62% | ||
| Peer median | 23.67% | 23.67% | 24.89% | 13.82% | ||
| Peer 75th percentile | 25.88% | 25.88% | 27.14% | 16.64% | ||
| This bank's percentile | NA | NA | NA | 100 |
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/536853/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.