Waterman Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 13.20% +4.20 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $22.3M | 22,347 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $169.3M | 169,319 | RCOAA224 |
| Recomputed ratio | 13.20% | numerator / denominator | |
| Filed ratio | 13.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.20 pp | $7.1M | 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 | 21,322 | 21,322 | 21,322 | 21,322 | 21,322 | 21,322 | RCOAP742 |
| Retained earnings | 4,476 | 4,293 | 4,071 | 3,781 | 3,542 | 3,383 | RCOAKW00 |
| Accumulated other comprehensive income | (66) | (46) | 0 | 1 | (40) | (66) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,732 | 25,569 | 25,393 | 25,104 | 24,824 | 24,639 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (3,385) | (3,457) | (3,564) | (3,610) | (3,622) | (3,649) | P859 - P840 |
| Common equity Tier 1 capital | 22,347 | 22,112 | 21,829 | 21,494 | 21,202 | 20,990 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,347 | 22,112 | 21,829 | 21,494 | 21,202 | 20,990 | RCOA8274 |
| Tier 2 capital | NA | NA | 657 | 597 | 548 | 488 | |
| Allowance includable in Tier 2 capital | NA | NA | 657 | 597 | 548 | 488 | |
| Total capital | NA | NA | 22,486 | 22,091 | 21,750 | 21,478 | |
| Total risk-weighted assets | NA | NA | 113,215 | 102,172 | 101,815 | 91,476 | |
| Average total assets for the leverage ratio | 169,319 | 166,269 | 163,001 | 160,638 | 161,217 | 155,218 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 13.20% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.30% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.28% | 19.28% | 19.86% | 13.39% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.04% | 21.04% | 21.62% | 13.38% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.82% | 20.82% | 21.36% | 13.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.95% | 22.95% | 23.48% | 13.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.61% | 18.61% | 19.23% | 13.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.07% | 18.07% | 18.65% | 13.53% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.01% | 18.01% | 18.54% | 13.43% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.24% | 18.24% | 18.74% | 13.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.42% | 18.42% | 18.90% | 13.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.40% | 19.40% | 19.86% | 12.28% | 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 |
|---|---|---|---|---|---|---|
| Waterman Bank (this bank) | CBLR | NA | NA | NA | 13.20% | |
| The Community Bank | $173.5M | Risk-based | 20.63% | 20.63% | 21.88% | 12.83% |
| The First National Bank of Scott City | $173.8M | CBLR | NA | NA | NA | 14.48% |
| The Goose River Bank | $173.4M | CBLR | NA | NA | NA | 11.48% |
| Baybank | $173.4M | CBLR | NA | NA | NA | 10.71% |
| The Warrington Bank | $173.9M | CBLR | NA | NA | NA | 16.72% |
| Dewitt Savings Bank | $173.2M | Risk-based | 20.72% | 20.72% | 21.22% | 10.47% |
| Twin River Bank | $173.0M | Risk-based | 19.44% | 19.44% | 20.47% | 12.76% |
| First National Bank of Hartford | $173.0M | CBLR | NA | NA | NA | 12.88% |
| Citizens Bank and Trust of Lebanon, Inc. | $173.0M | CBLR | NA | NA | NA | 11.33% |
| First State Bank | $174.3M | CBLR | NA | NA | NA | 14.14% |
| Peer 25th percentile | 20.03% | 20.03% | 20.84% | 11.37% | ||
| Peer median | 20.63% | 20.63% | 21.22% | 12.79% | ||
| Peer 75th percentile | 20.67% | 20.67% | 21.55% | 13.83% | ||
| This bank's percentile | NA | NA | NA | 70 |
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/604640/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.