West Plains Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.91% (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: 3.91% (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 11.06% +4.56 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 | $64.6M | 64,589 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $584.2M | 584,206 | RCOAA223 |
| Recomputed ratio | 11.06% | numerator / denominator | |
| Filed ratio | 11.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.56 pp | $26.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.06% +3.06 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 | $64.6M | 64,589 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $584.2M | 584,206 | RCOAA223 |
| Recomputed ratio | 11.06% | numerator / denominator | |
| Filed ratio | 11.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.06 pp | $17.9M | capital that could be lost first |
Total risk-based capital ratio 11.91% +1.91 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 | $69.6M | 69,588 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $584.2M | 584,206 | RCOAA223 |
| Recomputed ratio | 11.91% | numerator / denominator | |
| Filed ratio | 11.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.91 pp | $11.2M | capital that could be lost first |
Tier 1 leverage ratio 8.32% +3.32 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 | $64.6M | 64,589 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $776.7M | 776,685 | RCOAA224 |
| Recomputed ratio | 8.32% | numerator / denominator | |
| Filed ratio | 8.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.32 pp | $25.8M | 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 | 2,922 | 2,922 | 2,922 | 2,137 | 2,137 | 2,137 | RCOAP742 |
| Retained earnings | 61,667 | 60,410 | 58,971 | 57,413 | 56,238 | 54,745 | RCOAKW00 |
| Accumulated other comprehensive income | (8,006) | (8,639) | (8,437) | (9,637) | (11,873) | (13,486) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 56,583 | 54,693 | 53,456 | 49,913 | 46,502 | 43,396 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,006 | 8,639 | 8,437 | 9,637 | 11,873 | 13,486 | P859 - P840 |
| Common equity Tier 1 capital | 64,589 | 63,332 | 61,893 | 59,550 | 58,375 | 56,882 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 64,589 | 63,332 | 61,893 | 59,550 | 58,375 | 56,882 | RCOA8274 |
| Tier 2 capital | 4,999 | 4,556 | 4,532 | 4,301 | 4,151 | 4,120 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,999 | 4,556 | 4,532 | 4,301 | 4,151 | 4,120 | RCOA5310 |
| Total capital | 69,588 | 67,888 | 66,425 | 63,851 | 62,526 | 61,002 | RCOA3792 |
| Total risk-weighted assets | 584,206 | 559,302 | 540,937 | 523,220 | 485,714 | 497,986 | RCOAA223 |
| Average total assets for the leverage ratio | 776,685 | 755,321 | 717,370 | 705,451 | 708,524 | 694,471 | 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 | $81.5M | $164K | 0.20% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $129.8M | $28.9M | 22.23% | 4.94% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.4M | $885K | 20.00% | 0.15% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $95.0M | $60.2M | 63.34% | 10.30% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $1.7M | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $438.0M | $438.0M | 100.00% | 74.97% | RC-R Part II, item 4.d, 5.d |
| All other assets | $33.9M | $33.8M | 99.74% | 5.79% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $19.5M | $19.5M | 100.00% | 3.33% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.1M | NA | 0.20% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $583.1M | ties to item 31 ($583.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $584.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $584.2M | 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 | 11.06% | 11.06% | 11.91% | 8.32% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.32% | 11.32% | 12.14% | 8.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.44% | 11.44% | 12.28% | 8.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.38% | 11.38% | 12.20% | 8.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.02% | 12.02% | 12.87% | 8.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.42% | 11.42% | 12.25% | 8.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.86% | 10.86% | 11.62% | 8.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.45% | 10.45% | 11.19% | 8.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.54% | 10.54% | 11.29% | 7.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.73% | 10.73% | 11.51% | 8.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.84% | 10.84% | 11.64% | 8.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.88% | 10.88% | 11.79% | 8.20% | 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 |
|---|---|---|---|---|---|---|
| West Plains Bank and Trust Company (this bank) | Risk-based | 11.06% | 11.06% | 11.91% | 8.32% | |
| Liberty Capital Bank | $767.9M | Risk-based | 12.55% | 12.55% | 13.70% | 10.89% |
| Midwest Heritage Bank, FSB | $768.3M | Risk-based | 14.55% | 14.55% | 15.81% | 12.82% |
| Sage Capital Bank | $768.9M | Risk-based | 14.63% | 14.63% | 15.73% | 10.38% |
| Primary Bank | $769.5M | Risk-based | 16.36% | 16.36% | 17.40% | 16.32% |
| The North Salem State Bank | $769.6M | Risk-based | 11.60% | 11.60% | 12.85% | 8.98% |
| FNB Bank, Inc. | $770.0M | Risk-based | 12.17% | 12.17% | 13.43% | 8.48% |
| Schertz Bank & Trust | $770.1M | CBLR | NA | NA | NA | 15.17% |
| The Peoples Bank, Biloxi, Mississippi | $770.7M | CBLR | NA | NA | NA | 15.22% |
| Peer 25th percentile | 12.27% | 12.27% | 13.49% | 10.03% | ||
| Peer median | 13.55% | 13.55% | 14.71% | 11.86% | ||
| Peer 75th percentile | 14.61% | 14.61% | 15.79% | 15.18% | ||
| 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/317258/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.