WCF Financial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.71% (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: 4.71% (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 11.46% +4.96 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 | $18.5M | 18,506 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.5M | 161,482 | RCOAA223 |
| Recomputed ratio | 11.46% | numerator / denominator | |
| Filed ratio | 11.46% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.96 pp | $8.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.46% +3.46 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 | $18.5M | 18,506 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.5M | 161,482 | RCOAA223 |
| Recomputed ratio | 11.46% | numerator / denominator | |
| Filed ratio | 11.46% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.46 pp | $5.6M | capital that could be lost first |
Total risk-based capital ratio 12.71% +2.71 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 | $20.5M | 20,524 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $161.5M | 161,482 | RCOAA223 |
| Recomputed ratio | 12.71% | numerator / denominator | |
| Filed ratio | 12.71% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.71 pp | $4.4M | capital that could be lost first |
Tier 1 leverage ratio 8.31% +3.31 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 | $18.5M | 18,506 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $222.7M | 222,660 | RCOAA224 |
| Recomputed ratio | 8.31% | numerator / denominator | |
| Filed ratio | 8.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.31 pp | $7.4M | 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 | 17,474 | 17,460 | 17,385 | 17,366 | 17,347 | 17,328 | RCOAP742 |
| Retained earnings | 1,087 | 944 | 976 | 3,730 | 4,181 | 4,561 | RCOAKW00 |
| Accumulated other comprehensive income | (917) | (834) | (789) | (901) | (1,259) | (1,278) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,644 | 17,570 | 17,572 | 20,195 | 20,269 | 20,611 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 862 | 779 | 734 | 846 | 1,204 | 1,223 | P859 - P840 |
| Common equity Tier 1 capital | 18,506 | 18,349 | 18,306 | 21,041 | 21,473 | 21,834 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,506 | 18,349 | 18,306 | 21,041 | 21,473 | 21,834 | RCOA8274 |
| Tier 2 capital | 2,018 | 2,017 | 1,980 | 1,394 | 1,364 | 1,334 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,018 | 2,017 | 1,980 | 1,394 | 1,364 | 1,334 | RCOA5310 |
| Total capital | 20,524 | 20,366 | 20,286 | 22,435 | 22,837 | 23,168 | RCOA3792 |
| Total risk-weighted assets | 161,482 | 161,990 | 162,021 | 160,796 | 155,911 | 156,552 | RCOAA223 |
| Average total assets for the leverage ratio | 222,660 | 226,970 | 227,074 | 218,675 | 215,856 | 215,603 | 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 | $10.7M | $891K | 8.32% | 0.55% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.0M | $7.1M | 29.77% | 4.42% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.2M | $233K | 20.00% | 0.14% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $85.1M | $45.9M | 53.97% | 28.44% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $7.3M | $11.0M | 150.00% | 6.82% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $83.9M | $83.8M | 99.96% | 51.90% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.4M | $10.7M | 69.13% | 6.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 1.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $161.5M | ties to item 31 ($161.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $161.5M | RCONB704 |
| Less: excess allowance for credit losses | $35K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $161.5M | 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 | 11.46% | 11.46% | 12.71% | 8.31% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.33% | 11.33% | 12.57% | 8.08% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.30% | 11.30% | 12.52% | 8.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.09% | 13.09% | 13.95% | 9.62% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.77% | 13.77% | 14.65% | 9.95% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.95% | 13.95% | 14.80% | 10.13% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.72% | 13.72% | 14.55% | 10.14% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.86% | 13.86% | 14.63% | 10.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.71% | 13.71% | 14.45% | 10.98% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.67% | 15.67% | 16.49% | 11.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.43% | 15.43% | 16.18% | 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 |
|---|---|---|---|---|---|---|
| WCF Financial Bank (this bank) | Risk-based | 11.46% | 11.46% | 12.71% | 8.31% | |
| The Citizens National Bank of Hillsboro | $224.4M | Risk-based | 32.91% | 32.91% | 33.70% | 12.53% |
| Sanger Bank | $224.4M | Risk-based | 26.99% | 26.99% | 28.21% | 16.53% |
| Franklin State Bank & Trust Company | $224.7M | Risk-based | 21.95% | 21.95% | 23.20% | 10.03% |
| Security Bank | $224.1M | Risk-based | 14.22% | 14.22% | 14.99% | 10.53% |
| MCS Bank | $224.7M | CBLR | NA | NA | NA | 11.69% |
| The National Bank of Malvern | $224.0M | CBLR | NA | NA | NA | 16.55% |
| The Seymour Bank | $224.7M | CBLR | NA | NA | NA | 11.30% |
| First State Bank of Bedias | $224.8M | CBLR | NA | NA | NA | 17.94% |
| Tbo Bank | $224.8M | Risk-based | 11.73% | 11.73% | 13.00% | 10.87% |
| Peer 25th percentile | 14.22% | 14.22% | 14.99% | 10.87% | ||
| Peer median | 21.95% | 21.95% | 23.20% | 11.69% | ||
| Peer 75th percentile | 26.99% | 26.99% | 28.21% | 16.53% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/935577/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.