Waypoint Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.12% (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: 6.12% (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 12.86% +6.36 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 | $43.0M | 42,998 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.3M | 334,264 | RCOAA223 |
| Recomputed ratio | 12.86% | numerator / denominator | |
| Filed ratio | 12.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.36 pp | $21.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.86% +4.86 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 | $43.0M | 42,998 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.3M | 334,264 | RCOAA223 |
| Recomputed ratio | 12.86% | numerator / denominator | |
| Filed ratio | 12.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.86 pp | $16.3M | capital that could be lost first |
Total risk-based capital ratio 14.12% +4.12 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 | $47.2M | 47,206 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $334.3M | 334,264 | RCOAA223 |
| Recomputed ratio | 14.12% | numerator / denominator | |
| Filed ratio | 14.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.12 pp | $13.8M | capital that could be lost first |
Tier 1 leverage ratio 10.87% +5.87 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 | $43.0M | 42,998 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $395.4M | 395,425 | RCOAA224 |
| Recomputed ratio | 10.87% | numerator / denominator | |
| Filed ratio | 10.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.87 pp | $23.2M | 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 | 18,613 | 18,613 | 18,613 | 18,613 | 18,613 | 18,613 | RCOAP742 |
| Retained earnings | 29,449 | 28,421 | 28,218 | 27,677 | 27,263 | 26,315 | RCOAKW00 |
| Accumulated other comprehensive income | (3,788) | (4,213) | (4,061) | (4,871) | (5,983) | (6,823) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 44,274 | 42,821 | 42,770 | 41,419 | 39,893 | 38,105 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,276) | (877) | (1,054) | 2,159 | 3,271 | 4,111 | P859 - P840 |
| Common equity Tier 1 capital | 42,998 | 41,944 | 41,716 | 43,578 | 43,164 | 42,216 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,998 | 41,944 | 41,716 | 43,578 | 43,164 | 42,216 | RCOA8274 |
| Tier 2 capital | 4,208 | 4,282 | 4,316 | 4,116 | 4,070 | 3,991 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,208 | 4,282 | 4,316 | 4,116 | 4,070 | 3,991 | RCOA5310 |
| Total capital | 47,206 | 46,226 | 46,032 | 47,694 | 47,234 | 46,207 | RCOA3792 |
| Total risk-weighted assets | 334,264 | 340,328 | 343,153 | 327,087 | 323,407 | 316,990 | RCOAA223 |
| Average total assets for the leverage ratio | 395,425 | 400,485 | 394,289 | 379,014 | 372,890 | 366,723 | 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 | $9.9M | $2.0M | 20.00% | 0.59% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $85.4M | $23.0M | 26.98% | 6.84% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.1M | $411K | 20.00% | 0.12% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $20.3M | $11.4M | 56.24% | 3.39% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.6M | $2.5M | 150.00% | 0.73% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $258.5M | $256.1M | 99.07% | 76.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.3M | $14.3M | 100.00% | 4.26% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $19.0M | $19.0M | 100.00% | 5.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.9M | NA | 2.35% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $328.8M | does not tie to item 31 ($333.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $336.7M | RCONB704 |
| Less: excess allowance for credit losses | $2.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $334.3M | 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 | 12.86% | 12.86% | 14.12% | 10.87% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.32% | 12.32% | 13.58% | 10.47% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.16% | 12.16% | 13.41% | 10.58% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.32% | 13.32% | 14.58% | 11.50% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.35% | 13.35% | 14.61% | 11.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.32% | 13.32% | 14.58% | 11.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.78% | 13.78% | 15.04% | 11.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.47% | 13.47% | 14.73% | 11.15% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.15% | 13.15% | 14.41% | 11.01% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.93% | 12.93% | 14.19% | 10.89% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.30% | 13.30% | 14.56% | 10.86% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.11% | 13.11% | 14.37% | 10.63% | 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 |
|---|---|---|---|---|---|---|
| Waypoint Bank (this bank) | Risk-based | 12.86% | 12.86% | 14.12% | 10.87% | |
| Farmers State Bank | $391.5M | Risk-based | 20.19% | 20.19% | 21.38% | 14.41% |
| Alliance Bank | $391.3M | CBLR | NA | NA | NA | 13.57% |
| First Exchange Bank | $391.1M | Risk-based | 12.76% | 12.76% | 14.02% | 8.96% |
| Great Plains State Bank | $392.0M | CBLR | NA | NA | NA | 10.81% |
| The Exchange Bank of Alabama | $392.5M | CBLR | NA | NA | NA | 15.30% |
| San Luis Valley Federal Bank | $390.2M | Risk-based | 29.43% | 29.43% | 30.68% | 17.98% |
| Bloomsdale Bank | $390.2M | Risk-based | 12.39% | 12.39% | 13.43% | 8.94% |
| Iowa State Bank | $392.9M | Risk-based | 15.52% | 15.52% | 16.80% | 11.03% |
| Unibank | $393.0M | Risk-based | 10.25% | 10.25% | 11.30% | 7.31% |
| The First Citizens National Bank of Upper Sandusky | $389.9M | CBLR | NA | NA | NA | 12.59% |
| Peer 25th percentile | 12.48% | 12.48% | 13.58% | 9.42% | ||
| Peer median | 14.14% | 14.14% | 15.41% | 11.81% | ||
| Peer 75th percentile | 19.02% | 19.02% | 20.23% | 14.20% | ||
| This bank's percentile | 50 | 50 | 50 | 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/244158/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.