Westside State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.32% (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: 5.32% (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 12.29% +5.79 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 | $23.7M | 23,700 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.8M | 192,833 | RCOAA223 |
| Recomputed ratio | 12.29% | numerator / denominator | |
| Filed ratio | 12.29% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.79 pp | $11.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.29% +4.29 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 | $23.7M | 23,700 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.8M | 192,833 | RCOAA223 |
| Recomputed ratio | 12.29% | numerator / denominator | |
| Filed ratio | 12.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.29 pp | $8.3M | capital that could be lost first |
Total risk-based capital ratio 13.32% +3.32 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 | $25.7M | 25,681 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $192.8M | 192,833 | RCOAA223 |
| Recomputed ratio | 13.32% | numerator / denominator | |
| Filed ratio | 13.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.32 pp | $6.4M | capital that could be lost first |
Tier 1 leverage ratio 8.82% +3.82 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 | $23.7M | 23,700 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $268.7M | 268,721 | RCOAA224 |
| Recomputed ratio | 8.82% | numerator / denominator | |
| Filed ratio | 8.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.82 pp | $10.3M | 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 | 13,661 | 11,013 | 11,013 | 10,363 | 10,363 | 9,363 | RCOAP742 |
| Retained earnings | 10,805 | 10,084 | 9,432 | 9,546 | 8,765 | 8,507 | RCOAKW00 |
| Accumulated other comprehensive income | (286) | (330) | (275) | (333) | (560) | (644) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,180 | 20,767 | 20,170 | 19,576 | 18,568 | 17,226 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (480) | (436) | (491) | (433) | (206) | (122) | P859 - P840 |
| Common equity Tier 1 capital | 23,700 | 20,331 | 19,679 | 19,143 | 18,362 | 17,104 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 23,700 | 20,331 | 19,679 | 19,143 | 18,362 | 17,104 | RCOA8274 |
| Tier 2 capital | 1,981 | 1,823 | 1,680 | 1,337 | 1,256 | 1,170 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,981 | 1,823 | 1,680 | 1,337 | 1,256 | 1,170 | RCOA5310 |
| Total capital | 25,681 | 22,154 | 21,359 | 20,480 | 19,618 | 18,274 | RCOA3792 |
| Total risk-weighted assets | 192,833 | 189,796 | 185,751 | 182,221 | 176,320 | 165,821 | RCOAA223 |
| Average total assets for the leverage ratio | 268,721 | 256,826 | 254,059 | 248,597 | 235,112 | 224,147 | 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 | $11.5M | $1.2M | 10.73% | 0.64% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $13.3M | $2.6M | 19.65% | 1.36% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.3M | $251K | 20.00% | 0.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $109.1M | $56.0M | 51.35% | 29.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.3M | $5.0M | 150.00% | 2.60% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $122.7M | $113.6M | 92.53% | 58.90% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.9M | $7.3M | 81.56% | 3.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.8M | $6.8M | 100.00% | 3.55% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $192.8M | ties to item 31 ($192.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $192.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $192.8M | 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 | 12.29% | 12.29% | 13.32% | 8.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.71% | 10.71% | 11.67% | 7.92% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.59% | 10.59% | 11.50% | 7.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.51% | 10.51% | 11.24% | 7.70% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.41% | 10.41% | 11.13% | 7.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.31% | 10.31% | 11.02% | 7.63% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.16% | 10.16% | 10.84% | 7.40% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.01% | 10.01% | 10.73% | 7.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.47% | 9.47% | 10.18% | 7.34% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.10% | 10.10% | 10.84% | 7.73% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.72% | 9.72% | 10.48% | 7.28% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.35% | 10.35% | 11.12% | 7.70% | 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 |
|---|---|---|---|---|---|---|
| Westside State Bank (this bank) | Risk-based | 12.29% | 12.29% | 13.32% | 8.82% | |
| North Valley Bank | $268.6M | CBLR | NA | NA | NA | 13.52% |
| Patriots Bank | $268.8M | CBLR | NA | NA | NA | 9.20% |
| Riverside Bank of Dublin | $269.0M | CBLR | NA | NA | NA | 9.14% |
| Lamar Bank and Trust Company | $269.0M | CBLR | NA | NA | NA | 10.20% |
| Arlo Bank | $269.1M | CBLR | NA | NA | NA | 13.53% |
| The Bank of Deerfield | $268.3M | Risk-based | 12.95% | 12.95% | 14.20% | 10.49% |
| Freedom Financial Bank | $269.3M | Risk-based | 10.36% | 10.36% | 11.62% | 9.30% |
| The Harrison Building and Loan Association | $268.0M | CBLR | NA | NA | NA | 17.62% |
| The First National Bank and Trust Company of Broken Arrow | $269.5M | Risk-based | 19.97% | 19.97% | 21.22% | 16.42% |
| Community Bank of Georgia | $269.5M | CBLR | NA | NA | NA | 10.99% |
| Peer 25th percentile | 11.66% | 11.66% | 12.91% | 9.53% | ||
| Peer median | 12.95% | 12.95% | 14.20% | 10.74% | ||
| Peer 75th percentile | 16.46% | 16.46% | 17.71% | 13.53% | ||
| This bank's percentile | 33 | 33 | 33 | 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/972143/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.