Western State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.04% (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: 7.04% (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 13.78% +7.28 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 | $86.6M | 86,639 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $628.7M | 628,715 | RCOAA223 |
| Recomputed ratio | 13.78% | numerator / denominator | |
| Filed ratio | 13.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.28 pp | $45.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.78% +5.78 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 | $86.6M | 86,639 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $628.7M | 628,715 | RCOAA223 |
| Recomputed ratio | 13.78% | numerator / denominator | |
| Filed ratio | 13.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.78 pp | $36.3M | capital that could be lost first |
Total risk-based capital ratio 15.04% +5.04 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 | $94.6M | 94,568 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $628.7M | 628,715 | RCOAA223 |
| Recomputed ratio | 15.04% | numerator / denominator | |
| Filed ratio | 15.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.04 pp | $31.7M | capital that could be lost first |
Tier 1 leverage ratio 10.69% +5.69 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 | $86.6M | 86,639 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $810.3M | 810,277 | RCOAA224 |
| Recomputed ratio | 10.69% | numerator / denominator | |
| Filed ratio | 10.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.69 pp | $46.1M | 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 | 2,676 | 2,676 | 2,676 | 2,676 | 2,676 | 2,676 | RCOAP742 |
| Retained earnings | 84,006 | 84,282 | 83,394 | 82,268 | 81,002 | 80,776 | RCOAKW00 |
| Accumulated other comprehensive income | (4,464) | (6,016) | (4,072) | (6,061) | (9,934) | (10,333) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 82,218 | 80,942 | 81,998 | 78,883 | 73,744 | 73,119 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,421 | 5,971 | 4,024 | 6,011 | 9,881 | 10,277 | P859 - P840 |
| Common equity Tier 1 capital | 86,639 | 86,913 | 86,022 | 84,894 | 83,625 | 83,396 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 86,639 | 86,913 | 86,022 | 84,894 | 83,625 | 83,396 | RCOA8274 |
| Tier 2 capital | 7,929 | 7,998 | 7,963 | 7,791 | 7,881 | 7,704 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,929 | 7,998 | 7,963 | 7,791 | 7,881 | 7,704 | RCOA5310 |
| Total capital | 94,568 | 94,911 | 93,985 | 92,685 | 91,506 | 91,100 | RCOA3792 |
| Total risk-weighted assets | 628,715 | 635,340 | 632,684 | 619,068 | 626,681 | 612,588 | RCOAA223 |
| Average total assets for the leverage ratio | 810,277 | 817,768 | 812,320 | 796,850 | 794,161 | 789,947 | 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 | $16.2M | $1.6M | 9.65% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $255.0M | $59.3M | 23.26% | 9.35% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $80.1M | $45.1M | 56.28% | 7.11% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $15.8M | $23.7M | 150.00% | 3.73% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $436.5M | $436.5M | 100.00% | 68.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.9M | $15.9M | 100.00% | 2.51% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $899K | $11.2M | 1250.00% | 1.77% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $38.7M | $38.7M | 100.00% | 6.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.4M | NA | 0.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $632.0M | does not tie to item 31 ($634.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $634.3M | RCONB704 |
| Less: excess allowance for credit losses | $5.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $628.7M | 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 | 13.78% | 13.78% | 15.04% | 10.69% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.68% | 13.68% | 14.94% | 10.63% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.60% | 13.60% | 14.86% | 10.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.71% | 13.71% | 14.97% | 10.65% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.34% | 13.34% | 14.60% | 10.53% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.61% | 13.61% | 14.87% | 10.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.25% | 13.25% | 14.51% | 10.50% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.45% | 13.45% | 14.71% | 10.67% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.45% | 12.45% | 13.70% | 10.65% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.36% | 12.36% | 13.62% | 10.25% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.11% | 12.11% | 13.37% | 10.35% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.93% | 12.93% | 14.18% | 10.62% | 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 State Bank (this bank) | Risk-based | 13.78% | 13.78% | 15.04% | 10.69% | |
| Bank of Bridger, N.A. | $802.7M | Risk-based | 19.23% | 19.23% | 20.48% | 10.08% |
| Flagship Bank | $802.8M | CBLR | NA | NA | NA | 11.69% |
| MRV Banks | $803.1M | CBLR | NA | NA | NA | 11.48% |
| Franklin Bank & Trust Company | $803.6M | CBLR | NA | NA | NA | 13.48% |
| Primebank | $800.6M | Risk-based | 12.41% | 12.41% | 13.47% | 10.99% |
| The Citizens Bank | $804.3M | Risk-based | 17.62% | 17.62% | 18.63% | 9.11% |
| Anchor Bank | $805.5M | CBLR | NA | NA | NA | 8.85% |
| CNB Bank, Inc. | $805.7M | Risk-based | 14.56% | 14.56% | 15.81% | 9.50% |
| The New Washington State Bank | $798.1M | CBLR | NA | NA | NA | 9.33% |
| Monson Savings Bank | $806.3M | CBLR | NA | NA | NA | 9.55% |
| Peer 25th percentile | 14.03% | 14.03% | 15.23% | 9.37% | ||
| Peer median | 16.09% | 16.09% | 17.22% | 9.81% | ||
| Peer 75th percentile | 18.02% | 18.02% | 19.09% | 11.35% | ||
| This bank's percentile | 25 | 25 | 25 | 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/988153/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.