Washington State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.91% (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: 7.91% (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 14.96% +8.46 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 | $33.5M | 33,451 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $223.6M | 223,576 | RCOAA223 |
| Recomputed ratio | 14.96% | numerator / denominator | |
| Filed ratio | 14.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.46 pp | $18.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.96% +6.96 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 | $33.5M | 33,451 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $223.6M | 223,576 | RCOAA223 |
| Recomputed ratio | 14.96% | numerator / denominator | |
| Filed ratio | 14.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.96 pp | $15.6M | capital that could be lost first |
Total risk-based capital ratio 15.91% +5.91 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 | $35.6M | 35,578 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $223.6M | 223,576 | RCOAA223 |
| Recomputed ratio | 15.91% | numerator / denominator | |
| Filed ratio | 15.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.91 pp | $13.2M | capital that could be lost first |
Tier 1 leverage ratio 10.81% +5.81 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 | $33.5M | 33,451 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $309.5M | 309,478 | RCOAA224 |
| Recomputed ratio | 10.81% | numerator / denominator | |
| Filed ratio | 10.81% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.81 pp | $18.0M | 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 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | RCOAP742 |
| Retained earnings | 19,451 | 19,860 | 18,816 | 19,056 | 18,131 | 17,467 | RCOAKW00 |
| Accumulated other comprehensive income | (1,157) | (1,152) | (972) | (1,161) | (1,567) | (1,788) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,294 | 32,708 | 31,844 | 31,895 | 30,564 | 29,679 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,157 | 1,152 | 972 | 1,161 | 1,567 | 1,788 | P859 - P840 |
| Common equity Tier 1 capital | 33,451 | 33,860 | 32,816 | 33,056 | 32,131 | 31,467 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,451 | 33,860 | 32,816 | 33,056 | 32,131 | 31,467 | RCOA8274 |
| Tier 2 capital | 2,127 | 2,291 | 2,091 | 2,755 | 2,828 | 2,750 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,127 | 2,291 | 2,091 | 2,755 | 2,828 | 2,750 | RCOA5310 |
| Total capital | 35,578 | 36,151 | 34,907 | 35,811 | 34,959 | 34,217 | RCOA3792 |
| Total risk-weighted assets | 223,576 | 223,440 | 220,312 | 220,120 | 226,056 | 219,688 | RCOAA223 |
| Average total assets for the leverage ratio | 309,478 | 305,148 | 301,143 | 304,036 | 305,490 | 300,155 | 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 | $21.7M | $136K | 0.62% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $48.2M | $12.2M | 25.25% | 5.44% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $73.5M | $37.7M | 51.38% | 16.88% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 0.79% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $152.1M | $147.2M | 96.78% | 65.85% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.8M | $14.9M | 94.11% | 6.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.7M | $9.7M | 100.00% | 4.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $223.6M | ties to item 31 ($223.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $223.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $223.6M | 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 | 14.96% | 14.96% | 15.91% | 10.81% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.15% | 15.15% | 16.18% | 11.10% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.90% | 14.90% | 15.84% | 10.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.02% | 15.02% | 16.27% | 10.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.21% | 14.21% | 15.46% | 10.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.32% | 14.32% | 15.58% | 10.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.96% | 13.96% | 15.21% | 10.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.38% | 14.38% | 15.63% | 10.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.87% | 13.87% | 15.11% | 10.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.49% | 14.49% | 15.74% | 10.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.57% | 13.57% | 14.82% | 10.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.33% | 14.33% | 15.58% | 10.66% | 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 State Bank (this bank) | Risk-based | 14.96% | 14.96% | 15.91% | 10.81% | |
| The Pecos County State Bank | $309.4M | CBLR | NA | NA | NA | 11.57% |
| First State Bank | $308.8M | Risk-based | 17.14% | 17.14% | 18.08% | 10.08% |
| First National Bank of South Carolina | $309.7M | Risk-based | 24.80% | 24.80% | 26.01% | 12.42% |
| The Stock Exchange Bank | $309.7M | CBLR | NA | NA | NA | 18.02% |
| Farmers & Merchants Bank | $308.7M | Risk-based | 17.02% | 17.02% | 17.87% | 12.73% |
| The First National Bank of Bellevue | $309.7M | CBLR | NA | NA | NA | 9.39% |
| United National Bank | $308.7M | Risk-based | 21.05% | 21.05% | 22.32% | 14.77% |
| Citizens Bank | $309.8M | CBLR | NA | NA | NA | 10.07% |
| Bank of Montana | $308.6M | Risk-based | 35.70% | 35.70% | 36.22% | 8.89% |
| Security Bank | $309.9M | Risk-based | 15.81% | 15.81% | 16.79% | 13.28% |
| Peer 25th percentile | 17.05% | 17.05% | 17.92% | 10.07% | ||
| Peer median | 19.10% | 19.10% | 20.20% | 11.99% | ||
| Peer 75th percentile | 23.86% | 23.86% | 25.09% | 13.14% | ||
| This bank's percentile | 0 | 0 | 0 | 40 |
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/311939/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.