Wellington State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.79% (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: 9.79% (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 16.54% +10.04 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 | $63.6M | 63,578 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $384.4M | 384,391 | RCOAA223 |
| Recomputed ratio | 16.54% | numerator / denominator | |
| Filed ratio | 16.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.04 pp | $38.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.54% +8.54 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 | $63.6M | 63,578 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $384.4M | 384,391 | RCOAA223 |
| Recomputed ratio | 16.54% | numerator / denominator | |
| Filed ratio | 16.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.54 pp | $32.8M | capital that could be lost first |
Total risk-based capital ratio 17.79% +7.79 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 | $68.4M | 68,386 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $384.4M | 384,391 | RCOAA223 |
| Recomputed ratio | 17.79% | numerator / denominator | |
| Filed ratio | 17.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.79 pp | $29.9M | capital that could be lost first |
Tier 1 leverage ratio 9.55% +4.55 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 | $63.6M | 63,578 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $665.8M | 665,785 | RCOAA224 |
| Recomputed ratio | 9.55% | numerator / denominator | |
| Filed ratio | 9.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.55 pp | $30.3M | 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 | 32,517 | 32,517 | 32,517 | 32,517 | 32,517 | 32,517 | RCOAP742 |
| Retained earnings | 33,461 | 31,803 | 31,587 | 30,259 | 29,285 | 28,394 | RCOAKW00 |
| Accumulated other comprehensive income | (15,708) | (14,136) | (13,723) | (14,097) | (19,729) | (19,558) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 50,270 | 50,184 | 50,381 | 48,679 | 42,073 | 41,353 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 13,308 | 11,736 | 11,323 | 11,685 | 17,306 | 17,123 | P859 - P840 |
| Common equity Tier 1 capital | 63,578 | 61,920 | 61,704 | 60,364 | 59,379 | 58,476 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 63,578 | 61,920 | 61,704 | 60,364 | 59,379 | 58,476 | RCOA8274 |
| Tier 2 capital | 4,808 | 4,865 | 4,753 | 4,748 | 4,567 | 4,961 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,808 | 4,865 | 4,753 | 4,748 | 4,567 | 4,961 | RCOA5310 |
| Total capital | 68,386 | 66,785 | 66,457 | 65,112 | 63,946 | 63,437 | RCOA3792 |
| Total risk-weighted assets | 384,391 | 389,195 | 396,933 | 413,256 | 396,352 | 396,766 | RCOAA223 |
| Average total assets for the leverage ratio | 665,785 | 660,245 | 654,000 | 617,261 | 606,050 | 608,525 | 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 | $79.2M | $1.4M | 1.78% | 0.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $222.0M | $32.2M | 14.50% | 8.37% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $57.0M | $28.8M | 50.46% | 7.48% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $17.6M | $26.4M | 150.00% | 6.85% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $269.0M | $258.5M | 96.11% | 67.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.6M | $28.4M | 95.90% | 7.38% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.0M | $4.0M | 100.00% | 1.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.0M | NA | 1.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $379.7M | does not tie to item 31 ($381.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $384.7M | RCONB704 |
| Less: excess allowance for credit losses | $270K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $384.4M | 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 | 16.54% | 16.54% | 17.79% | 9.55% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.91% | 15.91% | 17.16% | 9.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.55% | 15.55% | 16.74% | 9.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.61% | 14.61% | 15.76% | 9.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.98% | 14.98% | 16.13% | 9.80% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.74% | 14.74% | 15.99% | 9.61% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.04% | 14.04% | 15.24% | 9.56% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.84% | 13.84% | 15.05% | 9.53% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.63% | 12.63% | 13.76% | 9.37% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.00% | 13.00% | 14.15% | 9.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.85% | 12.85% | 13.96% | 9.38% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.12% | 13.12% | 14.19% | 9.78% | 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 |
|---|---|---|---|---|---|---|
| Wellington State Bank (this bank) | Risk-based | 16.54% | 16.54% | 17.79% | 9.55% | |
| South Louisiana Bank | $659.8M | CBLR | NA | NA | NA | 15.30% |
| Bruning Bank | $659.9M | CBLR | NA | NA | NA | 10.01% |
| First State Bank and Trust Company, Inc. | $659.0M | CBLR | NA | NA | NA | 12.57% |
| The Hometown Bank of Alabama | $660.7M | Risk-based | 18.97% | 18.97% | 20.07% | 11.08% |
| GBC International Bank | $658.5M | CBLR | NA | NA | NA | 15.94% |
| Bank of Oak Ridge | $658.1M | CBLR | NA | NA | NA | 12.53% |
| Homeland Federal Savings Bank | $657.8M | CBLR | NA | NA | NA | 9.21% |
| The Bank of Bennington | $661.9M | Risk-based | 18.77% | 18.77% | 20.02% | 11.43% |
| CCB Community Bank | $661.9M | CBLR | NA | NA | NA | 10.53% |
| Peer 25th percentile | 18.82% | 18.82% | 20.04% | 10.53% | ||
| Peer median | 18.87% | 18.87% | 20.05% | 11.43% | ||
| Peer 75th percentile | 18.92% | 18.92% | 20.06% | 12.57% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/371362/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.