Warren-Boynton State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.27% (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: 11.27% (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 18.19% +11.69 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 | $28.7M | 28,719 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.9M | 157,892 | RCOAA223 |
| Recomputed ratio | 18.19% | numerator / denominator | |
| Filed ratio | 18.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.69 pp | $18.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.19% +10.19 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 | $28.7M | 28,719 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.9M | 157,892 | RCOAA223 |
| Recomputed ratio | 18.19% | numerator / denominator | |
| Filed ratio | 18.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.19 pp | $16.1M | capital that could be lost first |
Total risk-based capital ratio 19.27% +9.27 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 | $30.4M | 30,433 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $157.9M | 157,892 | RCOAA223 |
| Recomputed ratio | 19.27% | numerator / denominator | |
| Filed ratio | 19.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.27 pp | $14.6M | capital that could be lost first |
Tier 1 leverage ratio 12.08% +7.08 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 | $28.7M | 28,719 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $237.8M | 237,772 | RCOAA224 |
| Recomputed ratio | 12.08% | numerator / denominator | |
| Filed ratio | 12.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.08 pp | $16.8M | 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 | 8,504 | 8,504 | 8,504 | 8,504 | 8,504 | 8,504 | RCOAP742 |
| Retained earnings | 20,685 | 20,343 | 20,090 | 20,636 | 19,790 | 19,513 | RCOAKW00 |
| Accumulated other comprehensive income | (2,723) | (2,601) | (2,659) | (3,019) | (4,242) | (3,979) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,466 | 26,246 | 25,935 | 26,121 | 24,052 | 24,038 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,253 | 2,114 | 2,156 | 2,499 | 3,705 | 3,426 | P859 - P840 |
| Common equity Tier 1 capital | 28,719 | 28,360 | 28,091 | 28,620 | 27,757 | 27,464 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,719 | 28,360 | 28,091 | 28,620 | 27,757 | 27,464 | RCOA8274 |
| Tier 2 capital | 1,714 | 1,699 | 1,701 | 1,677 | 1,684 | 1,685 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,714 | 1,699 | 1,701 | 1,677 | 1,684 | 1,685 | RCOA5310 |
| Total capital | 30,433 | 30,059 | 29,792 | 30,297 | 29,441 | 29,149 | RCOA3792 |
| Total risk-weighted assets | 157,892 | 159,867 | 158,898 | 159,085 | 164,636 | 164,158 | RCOAA223 |
| Average total assets for the leverage ratio | 237,772 | 240,197 | 239,809 | 253,574 | 256,064 | 259,076 | 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 | $2.6M | $102K | 3.97% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $53.7M | $10.9M | 20.30% | 6.90% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.0M | $1.2M | 20.00% | 0.76% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $80.2M | $42.8M | 53.41% | 27.12% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $403K | $604K | 150.00% | 0.38% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $89.1M | $88.8M | 99.65% | 56.22% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.6M | $5.3M | 80.06% | 3.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.2M | $8.2M | 100.00% | 5.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $157.9M | ties to item 31 ($157.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $157.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $157.9M | 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 | 18.19% | 18.19% | 19.27% | 12.08% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.74% | 17.74% | 18.80% | 11.81% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.68% | 17.68% | 18.75% | 11.71% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.99% | 17.99% | 19.04% | 11.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.86% | 16.86% | 17.88% | 10.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.73% | 16.73% | 17.76% | 10.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.23% | 16.23% | 17.27% | 10.59% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.19% | 16.19% | 17.16% | 10.62% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.07% | 16.07% | 17.06% | 10.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.91% | 15.91% | 16.94% | 10.22% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.59% | 15.59% | 16.64% | 10.20% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.12% | 18.12% | 19.12% | 11.56% | 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 |
|---|---|---|---|---|---|---|
| Warren-Boynton State Bank (this bank) | Risk-based | 18.19% | 18.19% | 19.27% | 12.08% | |
| Crossroads Bank | $234.7M | CBLR | NA | NA | NA | 15.97% |
| First National Bank of Izard County | $234.8M | CBLR | NA | NA | NA | 31.14% |
| Anna-Jonesboro National Bank | $234.2M | Risk-based | 31.95% | 31.95% | 33.21% | 14.57% |
| First Federal Savings and Loan Association of Central Illinois, S.B. | $235.0M | Risk-based | 14.02% | 14.02% | 15.16% | 10.73% |
| Home Loan State Bank | $235.3M | Risk-based | 14.89% | 17.39% | 18.23% | 7.95% |
| United Farmers State Bank | $233.8M | CBLR | NA | NA | NA | 10.33% |
| Loyal Trust Bank | $235.3M | Risk-based | 15.84% | 15.84% | 17.09% | 10.77% |
| Cypress Bank, SSB | $235.5M | Risk-based | 20.50% | 20.50% | 21.49% | 11.44% |
| Peer 25th percentile | 14.89% | 15.84% | 17.09% | 10.63% | ||
| Peer median | 15.84% | 17.39% | 18.23% | 11.10% | ||
| Peer 75th percentile | 20.50% | 20.50% | 21.49% | 14.92% | ||
| This bank's percentile | 60 | 60 | 60 | 62 |
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/837448/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.