West Point Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.30% (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: 4.30% (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 11.73% +5.23 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 | $48.9M | 48,897 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $416.7M | 416,749 | RCOAA223 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.23 pp | $21.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.73% +3.73 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 | $48.9M | 48,897 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $416.7M | 416,749 | RCOAA223 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.73 pp | $15.6M | capital that could be lost first |
Total risk-based capital ratio 12.30% +2.30 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 | $51.3M | 51,271 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $416.7M | 416,749 | RCOAA223 |
| Recomputed ratio | 12.30% | numerator / denominator | |
| Filed ratio | 12.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.30 pp | $9.6M | capital that could be lost first |
Tier 1 leverage ratio 8.55% +3.55 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 | $48.9M | 48,897 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $572.0M | 571,986 | RCOAA224 |
| Recomputed ratio | 8.55% | numerator / denominator | |
| Filed ratio | 8.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.55 pp | $20.3M | 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 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | 7,055 | RCOAP742 |
| Retained earnings | 41,842 | 40,622 | 39,064 | 37,922 | 36,602 | 35,466 | RCOAKW00 |
| Accumulated other comprehensive income | (7,358) | (7,898) | (7,390) | (8,211) | (9,440) | (9,555) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,539 | 39,779 | 38,729 | 36,766 | 34,217 | 32,966 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,358 | 7,898 | 7,390 | 8,211 | 9,440 | 9,555 | P859 - P840 |
| Common equity Tier 1 capital | 48,897 | 47,677 | 46,119 | 44,977 | 43,657 | 42,521 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 48,897 | 47,677 | 46,119 | 44,977 | 43,657 | 42,521 | RCOA8274 |
| Tier 2 capital | 2,374 | 2,283 | 2,280 | 2,277 | 2,273 | 2,127 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,374 | 2,283 | 2,280 | 2,277 | 2,273 | 2,127 | RCOA5310 |
| Total capital | 51,271 | 49,960 | 48,399 | 47,254 | 45,930 | 44,648 | RCOA3792 |
| Total risk-weighted assets | 416,749 | 417,194 | 409,789 | 407,615 | 402,561 | 399,207 | RCOAA223 |
| Average total assets for the leverage ratio | 571,986 | 563,347 | 556,973 | 550,868 | 546,782 | 543,676 | 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 | $20.8M | $705K | 3.38% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $83.3M | $17.1M | 20.55% | 4.11% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $186.3M | $100.7M | 54.06% | 24.16% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.4M | $6.6M | 150.00% | 1.59% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.1M | $4.7M | 150.00% | 1.13% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $249.5M | $249.5M | 100.00% | 59.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.2M | $22.7M | 90.21% | 5.45% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.5M | $14.5M | 100.00% | 3.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $136K | NA | 0.03% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $416.6M | ties to item 31 ($416.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $416.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $416.7M | 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 | 11.73% | 11.73% | 12.30% | 8.55% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.43% | 11.43% | 11.98% | 8.46% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.25% | 11.25% | 11.81% | 8.28% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.03% | 11.03% | 11.59% | 8.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.84% | 10.84% | 11.41% | 7.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.65% | 10.65% | 11.18% | 7.82% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.54% | 10.54% | 11.08% | 7.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.80% | 10.80% | 11.34% | 7.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.92% | 10.92% | 11.46% | 7.94% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.06% | 11.06% | 11.60% | 8.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.39% | 11.39% | 11.92% | 8.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.71% | 11.71% | 12.19% | 9.00% | 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 Point Bank (this bank) | Risk-based | 11.73% | 11.73% | 12.30% | 8.55% | |
| United Mississippi Bank | $560.7M | CBLR | NA | NA | NA | 11.04% |
| First Choice Bank | $561.0M | CBLR | NA | NA | NA | 9.52% |
| Kodabank | $559.8M | CBLR | NA | NA | NA | 10.28% |
| CBBC Bank | $562.1M | Risk-based | 21.06% | 21.06% | 22.31% | 14.22% |
| Tristar Bank | $562.7M | Risk-based | 11.79% | 11.79% | 12.49% | 9.85% |
| Jonah Bank of Wyoming | $562.8M | CBLR | NA | NA | NA | 9.59% |
| Home Federal Savings and Loan Association of Grand Island | $562.9M | Risk-based | 16.38% | 16.38% | 17.63% | 13.38% |
| Bank of Belleville | $562.9M | Risk-based | 11.16% | 11.16% | 12.13% | 8.37% |
| First Bank | $562.9M | CBLR | NA | NA | NA | 12.96% |
| Peer 25th percentile | 11.63% | 11.63% | 12.40% | 9.59% | ||
| Peer median | 14.08% | 14.08% | 15.06% | 10.28% | ||
| Peer 75th percentile | 17.55% | 17.55% | 18.80% | 12.96% | ||
| This bank's percentile | 25 | 25 | 25 | 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/79042/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.