Washington Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.87% (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: 9.87% (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 16.92% +10.42 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 | $29.3M | 29,281 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $173.1M | 173,077 | RCOAA223 |
| Recomputed ratio | 16.92% | numerator / denominator | |
| Filed ratio | 16.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.42 pp | $18.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.92% +8.92 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 | $29.3M | 29,281 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $173.1M | 173,077 | RCOAA223 |
| Recomputed ratio | 16.92% | numerator / denominator | |
| Filed ratio | 16.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.92 pp | $15.4M | capital that could be lost first |
Total risk-based capital ratio 17.87% +7.87 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 | $30.9M | 30,937 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $173.1M | 173,077 | RCOAA223 |
| Recomputed ratio | 17.87% | numerator / denominator | |
| Filed ratio | 17.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.87 pp | $13.6M | capital that could be lost first |
Tier 1 leverage ratio 9.65% +4.65 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 | $29.3M | 29,281 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $303.5M | 303,485 | RCOAA224 |
| Recomputed ratio | 9.65% | numerator / denominator | |
| Filed ratio | 9.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.65 pp | $14.1M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 29,281 | 29,060 | 28,936 | 28,724 | 28,626 | 28,545 | RCOAKW00 |
| Accumulated other comprehensive income | 58 | (1,007) | (915) | (1,057) | (1,264) | (1,516) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,339 | 28,053 | 28,021 | 27,667 | 27,362 | 27,029 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (58) | 1,008 | 915 | 1,057 | 1,264 | 1,516 | P859 - P840 |
| Common equity Tier 1 capital | 29,281 | 29,061 | 28,936 | 28,724 | 28,626 | 28,545 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,281 | 29,061 | 28,936 | 28,724 | 28,626 | 28,545 | RCOA8274 |
| Tier 2 capital | 1,656 | 1,664 | 1,666 | 1,660 | 1,643 | 1,634 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,656 | 1,664 | 1,666 | 1,660 | 1,643 | 1,634 | RCOA5310 |
| Total capital | 30,937 | 30,725 | 30,602 | 30,384 | 30,269 | 30,179 | RCOA3792 |
| Total risk-weighted assets | 173,077 | 172,491 | 174,663 | 172,423 | 172,685 | 171,315 | RCOAA223 |
| Average total assets for the leverage ratio | 303,485 | 303,359 | 299,742 | 298,609 | 296,682 | 288,125 | 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 | $10.8M | $108K | 1.00% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $38.7M | $9.0M | 23.29% | 5.20% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $187.8M | $94.3M | 50.18% | 54.46% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $48.9M | $48.5M | 99.06% | 28.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.8M | $17.3M | 91.91% | 9.97% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $262K | $3.3M | 1250.00% | 1.89% | RC-R Part II, item 9, 10 |
| Market risk and other approaches | NA | $710K | NA | 0.41% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $172.4M | ties to item 31 ($172.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $173.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $173.1M | 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 | 16.92% | 16.92% | 17.87% | 9.65% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.85% | 16.85% | 17.81% | 9.58% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.57% | 16.57% | 17.52% | 9.65% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.66% | 16.66% | 17.62% | 9.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.58% | 16.58% | 17.53% | 9.65% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.66% | 16.66% | 17.62% | 9.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.80% | 16.80% | 17.76% | 10.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.19% | 17.19% | 18.17% | 9.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.33% | 17.33% | 18.33% | 10.03% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.22% | 17.22% | 18.22% | 10.02% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.90% | 16.90% | 17.91% | 10.05% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.22% | 17.22% | 18.26% | 10.06% | 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 |
|---|---|---|---|---|---|---|
| Washington Savings Bank (this bank) | Risk-based | 16.92% | 16.92% | 17.87% | 9.65% | |
| Bank of Franklin | $302.3M | CBLR | NA | NA | NA | 9.88% |
| Hometown Bank of Corbin Inc. | $302.3M | Risk-based | 12.47% | 12.47% | 13.22% | 8.78% |
| Valor Bank | $302.6M | Risk-based | 12.02% | 12.02% | 13.18% | 8.70% |
| The Citizens Bank of Weston, Inc. | $302.7M | CBLR | NA | NA | NA | 10.91% |
| SJN Bank of Kansas | $302.9M | Risk-based | 12.22% | 12.22% | 13.48% | 9.24% |
| Bedford Federal Savings Bank | $303.0M | CBLR | NA | NA | NA | 9.96% |
| DLP Bank | $301.4M | CBLR | NA | NA | NA | 15.32% |
| Citizens National Bank at Brownwood | $303.4M | CBLR | NA | NA | NA | 10.47% |
| Peer 25th percentile | 12.12% | 12.12% | 13.20% | 9.12% | ||
| Peer median | 12.22% | 12.22% | 13.22% | 9.92% | ||
| Peer 75th percentile | 12.35% | 12.35% | 13.35% | 10.58% | ||
| This bank's percentile | 100 | 100 | 100 | 38 |
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/654300/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.