Warsaw Federal Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.74% (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 CET1. The bank clears the requirement. Filed figure: 10.74% (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 15.24% +8.74 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 | $10.1M | 10,087 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.2M | 66,193 | RCOAA223 |
| Recomputed ratio | 15.24% | numerator / denominator | |
| Filed ratio | 15.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.74 pp | $5.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.68% +10.68 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 | $12.4M | 12,365 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.2M | 66,193 | RCOAA223 |
| Recomputed ratio | 18.68% | numerator / denominator | |
| Filed ratio | 18.68% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.68 pp | $7.1M | capital that could be lost first |
Total risk-based capital ratio 19.50% +9.50 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 | $12.9M | 12,909 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $66.2M | 66,193 | RCOAA223 |
| Recomputed ratio | 19.50% | numerator / denominator | |
| Filed ratio | 19.50% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.50 pp | $6.3M | capital that could be lost first |
Tier 1 leverage ratio 12.10% +7.10 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 | $12.4M | 12,365 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $102.2M | 102,165 | RCOAA224 |
| Recomputed ratio | 12.10% | numerator / denominator | |
| Filed ratio | 12.10% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.10 pp | $7.3M | 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 | 12,974 | 12,974 | 12,974 | 12,974 | 9,974 | 9,974 | RCOAP742 |
| Retained earnings | (2,328) | (2,331) | (2,286) | (2,386) | (2,407) | (2,391) | RCOAKW00 |
| Accumulated other comprehensive income | (1,581) | (1,597) | (1,563) | (1,637) | (1,796) | (1,818) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,065 | 9,046 | 9,125 | 8,951 | 5,771 | 5,765 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,022 | 1,036 | 1,000 | 1,071 | 1,228 | 1,247 | P859 - P840 |
| Common equity Tier 1 capital | 10,087 | 10,082 | 10,125 | 10,022 | 6,999 | 7,012 | RCOAP859 |
| Additional Tier 1 capital | 2,278 | 2,278 | 2,278 | 2,278 | 2,028 | 2,028 | RCOAP865 |
| Tier 1 capital | 12,365 | 12,360 | 12,403 | 12,300 | 9,027 | 9,040 | RCOA8274 |
| Tier 2 capital | 544 | 514 | 492 | 496 | 511 | 504 | RCOA5311 |
| Allowance includable in Tier 2 capital | 544 | 514 | 492 | 496 | 511 | 504 | RCOA5310 |
| Total capital | 12,909 | 12,874 | 12,895 | 12,796 | 9,538 | 9,544 | RCOA3792 |
| Total risk-weighted assets | 66,193 | 58,024 | 55,090 | 59,733 | 56,228 | 60,059 | RCOAA223 |
| Average total assets for the leverage ratio | 102,165 | 98,648 | 102,750 | 95,873 | 94,201 | 94,095 | 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 | $3.5M | $602K | 17.43% | 0.91% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $10.0M | $3.1M | 30.84% | 4.68% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $81.3M | $46.7M | 57.42% | 70.54% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $733K | $1.1M | 150.00% | 1.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $7.6M | $7.0M | 92.31% | 10.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.3M | $5.8M | 79.41% | 8.77% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.6M | $1.9M | 51.54% | 2.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $66.2M | ties to item 31 ($66.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $66.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $66.2M | 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 | 15.24% | 18.68% | 19.50% | 12.10% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.38% | 21.30% | 22.19% | 12.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.38% | 22.51% | 23.41% | 12.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.78% | 20.59% | 21.42% | 12.83% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.45% | 16.05% | 16.96% | 9.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.68% | 15.05% | 15.89% | 9.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.47% | 14.05% | 14.92% | 8.88% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.55% | 11.40% | 12.28% | 7.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.71% | 10.71% | 11.60% | 6.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.27% | 10.27% | 11.19% | 6.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.36% | 11.36% | 12.30% | 7.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.27% | 12.27% | 13.22% | 7.86% | 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 |
|---|---|---|---|---|---|---|
| Warsaw Federal Savings and Loan Association (this bank) | Risk-based | 15.24% | 18.68% | 19.50% | 12.10% | |
| Bank of Bozeman | $108.4M | Risk-based | 12.55% | 12.55% | 13.80% | 10.20% |
| The Cowboy Bank of Texas | $108.6M | CBLR | NA | NA | NA | 17.51% |
| Maynard Savings Bank | $108.4M | CBLR | NA | NA | NA | 15.08% |
| First Bank and Trust of Fullerton | $108.3M | CBLR | NA | NA | NA | 14.20% |
| Home Savings Bank | $108.8M | CBLR | NA | NA | NA | 15.73% |
| Citizens National Bank | $108.8M | CBLR | NA | NA | NA | 12.82% |
| First Naturalstate Bank | $108.8M | Risk-based | 24.36% | 24.36% | 25.62% | 15.55% |
| The First State Bank of Healy | $108.8M | CBLR | NA | NA | NA | 16.77% |
| Anderson State Bank | $108.9M | CBLR | NA | NA | NA | 17.31% |
| White State Bank | $109.0M | CBLR | NA | NA | NA | 11.16% |
| Peer 25th percentile | 15.50% | 15.50% | 16.76% | 13.17% | ||
| Peer median | 18.45% | 18.45% | 19.71% | 15.32% | ||
| Peer 75th percentile | 21.41% | 21.41% | 22.67% | 16.51% | ||
| This bank's percentile | 50 | 50 | 50 | 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/875879/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.