Washington State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.65% (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: 13.65% (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 20.40% +13.90 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 | $79.3M | 79,310 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.8M | 388,803 | RCOAA223 |
| Recomputed ratio | 20.40% | numerator / denominator | |
| Filed ratio | 20.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.90 pp | $54.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.40% +12.40 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 | $79.3M | 79,310 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.8M | 388,803 | RCOAA223 |
| Recomputed ratio | 20.40% | numerator / denominator | |
| Filed ratio | 20.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.40 pp | $48.2M | capital that could be lost first |
Total risk-based capital ratio 21.65% +11.65 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 | $84.2M | 84,171 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $388.8M | 388,803 | RCOAA223 |
| Recomputed ratio | 21.65% | numerator / denominator | |
| Filed ratio | 21.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.65 pp | $45.3M | capital that could be lost first |
Tier 1 leverage ratio 12.48% +7.48 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 | $79.3M | 79,310 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $635.7M | 635,653 | RCOAA224 |
| Recomputed ratio | 12.48% | numerator / denominator | |
| Filed ratio | 12.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.48 pp | $47.5M | 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 | 13,000 | 13,000 | 13,000 | 13,000 | 13,000 | 13,000 | RCOAP742 |
| Retained earnings | 66,310 | 64,659 | 63,040 | 63,875 | 62,186 | 60,233 | RCOAKW00 |
| Accumulated other comprehensive income | (30,305) | (34,653) | (33,089) | (34,567) | (39,689) | (34,096) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 49,005 | 43,006 | 42,951 | 42,308 | 35,497 | 39,137 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 30,305 | 34,653 | 33,089 | 34,567 | 39,689 | 34,096 | P859 - P840 |
| Common equity Tier 1 capital | 79,310 | 77,659 | 76,040 | 76,875 | 75,186 | 73,233 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 79,310 | 77,659 | 76,040 | 76,875 | 75,186 | 73,233 | RCOA8274 |
| Tier 2 capital | 4,861 | 4,845 | 4,696 | 4,726 | 4,645 | 4,620 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,861 | 4,845 | 4,696 | 4,726 | 4,645 | 4,620 | RCOA5310 |
| Total capital | 84,171 | 82,504 | 80,736 | 81,601 | 79,831 | 77,853 | RCOA3792 |
| Total risk-weighted assets | 388,803 | 387,597 | 375,626 | 377,611 | 371,585 | 371,230 | RCOAA223 |
| Average total assets for the leverage ratio | 635,653 | 621,834 | 621,164 | 607,104 | 609,774 | 608,121 | 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 | $12.0M | $1.4M | 11.47% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $237.0M | $60.4M | 25.49% | 15.53% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.0M | $29K | 0.96% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $190.3M | $97.9M | 51.43% | 25.17% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.6M | $9.9M | 150.00% | 2.54% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.7M | $2.6M | 150.00% | 0.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $166.8M | $166.5M | 99.79% | 42.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.7M | $34.1M | 90.49% | 8.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $9.4M | $8.9M | 94.22% | 2.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $7.3M | $7.3M | 100.00% | 1.87% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $500 | 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 | $388.9M | ties to item 31 ($388.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $388.9M | RCONB704 |
| Less: excess allowance for credit losses | $104K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $388.8M | 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 | 20.40% | 20.40% | 21.65% | 12.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.04% | 20.04% | 21.29% | 12.49% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.24% | 20.24% | 21.49% | 12.24% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.36% | 20.36% | 21.61% | 12.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.23% | 20.23% | 21.48% | 12.33% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.73% | 19.73% | 20.97% | 12.04% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.43% | 19.43% | 20.65% | 12.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.28% | 20.28% | 21.50% | 12.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.97% | 19.97% | 21.05% | 12.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.51% | 19.51% | 20.59% | 12.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.41% | 19.41% | 20.51% | 12.13% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.66% | 19.66% | 20.62% | 12.53% | 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 | 20.40% | 20.40% | 21.65% | 12.48% | |
| Wisdom Heritage Bank | $601.3M | Risk-based | 20.69% | 20.69% | 21.82% | 14.22% |
| The Maries County Bank | $600.5M | CBLR | NA | NA | NA | 14.83% |
| Partners Bank of California | $602.2M | Risk-based | 13.70% | 13.70% | 14.96% | 11.67% |
| Grand Valley Bank | $599.4M | CBLR | NA | NA | NA | 11.47% |
| First Federal Community Bank, SSB | $603.6M | CBLR | NA | NA | NA | 13.10% |
| North Shore Bank of Commerce | $598.5M | CBLR | NA | NA | NA | 8.74% |
| The Citizens Bank of Georgia | $598.5M | Risk-based | 18.76% | 18.76% | 19.95% | 11.49% |
| Range Bank | $604.1M | Risk-based | 15.85% | 15.85% | 17.09% | 10.84% |
| Guardian Bank | $597.9M | Risk-based | 17.36% | 17.36% | 18.62% | 11.55% |
| Hatboro Federal Savings | $597.8M | Risk-based | 42.39% | 42.39% | 43.38% | 24.52% |
| Peer 25th percentile | 16.23% | 16.23% | 17.47% | 11.48% | ||
| Peer median | 18.06% | 18.06% | 19.28% | 11.61% | ||
| Peer 75th percentile | 20.20% | 20.20% | 21.35% | 13.94% | ||
| This bank's percentile | 67 | 67 | 67 | 60 |
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/433943/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.