Western Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 26.21% (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: 26.21% (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 32.97% +26.47 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 | $39.5M | 39,479 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.7M | 119,734 | RCOAA223 |
| Recomputed ratio | 32.97% | numerator / denominator | |
| Filed ratio | 32.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +26.47 pp | $31.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 32.97% +24.97 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 | $39.5M | 39,479 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.7M | 119,734 | RCOAA223 |
| Recomputed ratio | 32.97% | numerator / denominator | |
| Filed ratio | 32.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +24.97 pp | $29.9M | capital that could be lost first |
Total risk-based capital ratio 34.21% +24.21 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 | $41.0M | 40,960 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $119.7M | 119,734 | RCOAA223 |
| Recomputed ratio | 34.21% | numerator / denominator | |
| Filed ratio | 34.21% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +24.21 pp | $29.0M | capital that could be lost first |
Tier 1 leverage ratio 12.21% +7.21 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 | $39.5M | 39,479 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $323.4M | 323,438 | RCOAA224 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.21 pp | $23.3M | 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 | 5,115 | 5,115 | 5,115 | 5,115 | 5,115 | 5,115 | RCOAP742 |
| Retained earnings | 34,364 | 33,545 | 32,856 | 32,094 | 31,395 | 34,959 | RCOAKW00 |
| Accumulated other comprehensive income | (2,899) | (2,654) | (2,068) | (2,569) | (2,910) | (3,386) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 36,580 | 36,006 | 35,903 | 34,640 | 33,600 | 36,688 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,899 | 2,654 | 2,068 | 2,569 | 2,910 | 3,386 | P859 - P840 |
| Common equity Tier 1 capital | 39,479 | 38,660 | 37,971 | 37,209 | 36,510 | 40,074 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 39,479 | 38,660 | 37,971 | 37,209 | 36,510 | 40,074 | RCOA8274 |
| Tier 2 capital | 1,481 | 1,464 | 1,452 | 1,414 | 1,407 | 1,364 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,481 | 1,464 | 1,452 | 1,414 | 1,407 | 1,364 | RCOA5310 |
| Total capital | 40,960 | 40,124 | 39,423 | 38,623 | 37,917 | 41,438 | RCOA3792 |
| Total risk-weighted assets | 119,734 | 119,057 | 116,970 | 113,024 | 112,486 | 108,930 | RCOAA223 |
| Average total assets for the leverage ratio | 323,438 | 323,247 | 323,561 | 313,052 | 305,328 | 296,646 | 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 | $29.6M | $2.4M | 8.23% | 2.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $207.5M | $35.0M | 16.88% | 29.25% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $11.0M | $5.5M | 50.02% | 4.61% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $483K | $483K | 100.00% | 0.40% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $64.8M | $57.5M | 88.82% | 48.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.7M | $10.5M | 89.23% | 8.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.1M | $6.1M | 100.00% | 5.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.1M | NA | 1.76% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $117.6M | ties to item 31 ($117.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $119.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $119.7M | 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 | 32.97% | 32.97% | 34.21% | 12.21% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 32.47% | 32.47% | 33.70% | 11.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 32.46% | 32.46% | 33.70% | 11.74% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 32.92% | 32.92% | 34.17% | 11.89% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.46% | 32.46% | 33.71% | 11.96% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 36.79% | 36.79% | 38.04% | 13.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 36.35% | 36.35% | 37.60% | 13.56% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 37.82% | 37.82% | 39.07% | 13.58% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 35.06% | 35.06% | 36.31% | 13.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 36.12% | 36.12% | 37.37% | 12.97% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 34.16% | 34.16% | 35.41% | 13.11% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 32.32% | 32.32% | 33.58% | 12.66% | 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 |
|---|---|---|---|---|---|---|
| Western Bank (this bank) | Risk-based | 32.97% | 32.97% | 34.21% | 12.21% | |
| First State Bank of Burnet | $325.8M | CBLR | NA | NA | NA | 12.53% |
| Elizabethton Federal Savings Bank | $326.0M | CBLR | NA | NA | NA | 42.27% |
| PCSB Bank | $326.1M | CBLR | NA | NA | NA | 11.09% |
| Decatur County Bank | $325.6M | Risk-based | 11.01% | 11.01% | 12.00% | 9.03% |
| Columbus State Bank | $326.5M | Risk-based | 61.75% | 61.75% | 62.01% | 14.47% |
| The First National Bank of River Falls | $325.3M | Risk-based | 16.79% | 16.79% | 18.04% | 10.06% |
| Heritage Bank | $324.9M | Risk-based | 12.99% | 12.99% | 14.24% | 9.94% |
| Douglas National Bank | $326.9M | Risk-based | 14.53% | 14.53% | 15.60% | 10.33% |
| FMS Bank | $324.8M | Risk-based | 10.79% | 10.79% | 12.04% | 9.85% |
| Peer 25th percentile | 11.51% | 11.51% | 12.59% | 9.94% | ||
| Peer median | 13.76% | 13.76% | 14.92% | 10.33% | ||
| Peer 75th percentile | 16.22% | 16.22% | 17.43% | 12.53% | ||
| This bank's percentile | 83 | 83 | 83 | 67 |
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/723653/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.