Wells River Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.13% (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: 9.13% (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 16.19% +9.69 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 | $28.8M | 28,798 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.9M | 177,893 | RCOAA223 |
| Recomputed ratio | 16.19% | numerator / denominator | |
| Filed ratio | 16.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.69 pp | $17.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.19% +8.19 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 | $28.8M | 28,798 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.9M | 177,893 | RCOAA223 |
| Recomputed ratio | 16.19% | numerator / denominator | |
| Filed ratio | 16.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.19 pp | $14.6M | capital that could be lost first |
Total risk-based capital ratio 17.13% +7.13 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 | $30.5M | 30,474 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $177.9M | 177,893 | RCOAA223 |
| Recomputed ratio | 17.13% | numerator / denominator | |
| Filed ratio | 17.13% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.13 pp | $12.7M | capital that could be lost first |
Tier 1 leverage ratio 10.75% +5.75 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 | $28.8M | 28,798 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $267.8M | 267,840 | RCOAA224 |
| Recomputed ratio | 10.75% | numerator / denominator | |
| Filed ratio | 10.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.75 pp | $15.4M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 28,798 | 28,405 | 27,992 | 27,528 | 27,040 | 26,701 | RCOAKW00 |
| Accumulated other comprehensive income | (5,207) | (5,626) | (5,207) | (5,682) | (6,344) | (6,691) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,591 | 22,779 | 22,785 | 21,846 | 20,696 | 20,010 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,207 | 5,626 | 5,207 | 5,682 | 6,281 | 6,628 | P859 - P840 |
| Common equity Tier 1 capital | 28,798 | 28,405 | 27,992 | 27,528 | 26,977 | 26,638 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 28,798 | 28,405 | 27,992 | 27,528 | 26,977 | 26,638 | RCOA8274 |
| Tier 2 capital | 1,676 | 1,595 | 1,617 | 1,634 | 1,744 | 1,644 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,676 | 1,595 | 1,617 | 1,634 | 1,744 | 1,644 | RCOA5310 |
| Total capital | 30,474 | 30,000 | 29,609 | 29,162 | 28,721 | 28,282 | RCOA3792 |
| Total risk-weighted assets | 177,893 | 171,335 | 165,425 | 165,155 | 162,657 | 152,289 | RCOAA223 |
| Average total assets for the leverage ratio | 267,840 | 259,732 | 259,963 | 254,079 | 248,003 | 243,525 | 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 | $10.2M | $1.3M | 12.71% | 0.73% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $60.9M | $21.5M | 35.26% | 12.06% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $132.2M | $74.8M | 56.60% | 42.07% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $353K | $530K | 150.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $54.2M | $54.2M | 99.99% | 30.49% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $1.9M | $1.9M | 100.00% | 1.05% | RC-R Part II, item 7 |
| All other assets | $13.6M | $13.6M | 100.00% | 7.64% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $278K | $3.5M | 1250.00% | 1.95% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $3.3M | $3.3M | 100.00% | 1.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.3M | NA | 1.85% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $174.6M | does not tie to item 31 ($176.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $177.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $177.9M | 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 | 16.19% | 16.19% | 17.13% | 10.75% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.58% | 16.58% | 17.51% | 10.94% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.92% | 16.92% | 17.90% | 10.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.67% | 16.67% | 17.66% | 10.83% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.59% | 16.59% | 17.66% | 10.88% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.49% | 17.49% | 18.57% | 10.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.29% | 17.29% | 18.38% | 10.69% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.96% | 16.96% | 18.03% | 10.54% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.72% | 16.72% | 17.87% | 10.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.42% | 16.42% | 17.55% | 10.34% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.32% | 16.32% | 17.57% | 10.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.43% | 16.43% | 17.68% | 10.33% | 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 |
|---|---|---|---|---|---|---|
| Wells River Savings Bank (this bank) | Risk-based | 16.19% | 16.19% | 17.13% | 10.75% | |
| Community First Bank of the Heartland | $266.8M | Risk-based | 13.06% | 13.06% | 14.12% | 10.14% |
| American Bank & Trust Company | $267.0M | CBLR | NA | NA | NA | 11.71% |
| Pillar Bank | $267.0M | CBLR | NA | NA | NA | 9.99% |
| Community Bank of the South | $266.5M | Risk-based | 21.73% | 21.73% | 22.72% | 9.49% |
| Security Trust & Savings Bank | $266.4M | Risk-based | 31.77% | 31.77% | 33.02% | 10.41% |
| Anahuac National Bank | $266.4M | CBLR | NA | NA | NA | 10.08% |
| Clackamas County Bank | $266.4M | Risk-based | 23.53% | 23.53% | 24.63% | 12.80% |
| The Wilmington Savings Bank | $267.3M | CBLR | NA | NA | NA | 14.61% |
| The First National Bank of Dennison, Ohio | $267.4M | CBLR | NA | NA | NA | 10.25% |
| Capital Bank and Trust Company | $266.1M | Risk-based | 202.30% | 202.30% | 202.30% | 79.26% |
| Peer 25th percentile | 21.73% | 21.73% | 22.72% | 10.09% | ||
| Peer median | 23.53% | 23.53% | 24.63% | 10.33% | ||
| Peer 75th percentile | 31.77% | 31.77% | 33.02% | 12.53% | ||
| This bank's percentile | 20 | 20 | 20 | 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/303701/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.