Williamsville State Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 32.60% (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: 32.60% (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 40.04% +33.54 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 | $13.4M | 13,386 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.4M | 33,435 | RCOAA223 |
| Recomputed ratio | 40.04% | numerator / denominator | |
| Filed ratio | 40.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +33.54 pp | $11.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 40.04% +32.04 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 | $13.4M | 13,386 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.4M | 33,435 | RCOAA223 |
| Recomputed ratio | 40.04% | numerator / denominator | |
| Filed ratio | 40.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +32.04 pp | $10.7M | capital that could be lost first |
Total risk-based capital ratio 40.60% +30.60 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 | $13.6M | 13,575 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $33.4M | 33,435 | RCOAA223 |
| Recomputed ratio | 40.60% | numerator / denominator | |
| Filed ratio | 40.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +30.60 pp | $10.2M | capital that could be lost first |
Tier 1 leverage ratio 14.53% +9.53 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 | $13.4M | 13,386 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $92.1M | 92,109 | RCOAA224 |
| Recomputed ratio | 14.53% | numerator / denominator | |
| Filed ratio | 14.53% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.53 pp | $8.8M | 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 | 5,823 | 5,823 | 5,823 | 5,823 | 5,823 | 5,823 | RCOAP742 |
| Retained earnings | 7,569 | 7,759 | 7,737 | 7,752 | 7,677 | 7,416 | RCOAKW00 |
| Accumulated other comprehensive income | (3,130) | (3,106) | (2,841) | (2,959) | (3,706) | (3,556) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,262 | 10,476 | 10,719 | 10,616 | 9,794 | 9,683 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,124 | 3,100 | 2,788 | 2,906 | 3,653 | 3,503 | P859 - P840 |
| Common equity Tier 1 capital | 13,386 | 13,576 | 13,507 | 13,522 | 13,447 | 13,186 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,386 | 13,576 | 13,507 | 13,522 | 13,447 | 13,186 | RCOA8274 |
| Tier 2 capital | 189 | 198 | 258 | 272 | 374 | 210 | RCOA5311 |
| Allowance includable in Tier 2 capital | 189 | 198 | 258 | 272 | 374 | 210 | RCOA5310 |
| Total capital | 13,575 | 13,774 | 13,765 | 13,794 | 13,821 | 13,396 | RCOA3792 |
| Total risk-weighted assets | 33,435 | 33,564 | 33,540 | 35,615 | 36,746 | 36,290 | RCOAA223 |
| Average total assets for the leverage ratio | 92,109 | 91,386 | 95,178 | 96,365 | 93,733 | 92,292 | 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 | $2.0M | $113K | 5.74% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.5M | $8.3M | 19.21% | 24.97% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $24.2M | $4.8M | 20.00% | 14.50% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $17.5M | $8.9M | 50.67% | 26.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $19K | $19K | 100.00% | 0.06% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.9M | $6.9M | 100.00% | 20.73% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.5M | $4.2M | 93.46% | 12.51% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $5K | $62K | 1250.00% | 0.19% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $65K | $65K | 100.00% | 0.19% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $33.4M | does not tie to item 31 ($33.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $33.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $33.4M | 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 | 40.04% | 40.04% | 40.60% | 14.53% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 40.45% | 40.45% | 41.04% | 14.86% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 40.27% | 40.27% | 41.04% | 14.19% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 37.97% | 37.97% | 38.73% | 14.03% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 36.59% | 36.59% | 37.61% | 14.35% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 36.34% | 36.34% | 36.91% | 14.29% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 36.54% | 36.54% | 37.16% | 13.92% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 35.58% | 35.58% | 36.20% | 13.76% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 34.47% | 34.47% | 34.95% | 13.74% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 32.44% | 32.44% | 32.99% | 13.55% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 32.53% | 32.53% | 33.08% | 13.26% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 30.85% | 30.85% | 31.32% | 12.89% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Williamsville State Bank and Trust (this bank) | Risk-based | 40.04% | 40.04% | 40.60% | 14.53% | |
| The Ottoville Bank Company | $93.8M | CBLR | NA | NA | NA | 21.40% |
| Massmutual Private Wealth & Trust, FSB | $93.7M | Risk-based | 58.94% | 58.94% | 58.94% | 32.24% |
| Community Bank of Missouri | $94.1M | Risk-based | 16.21% | 16.21% | 17.06% | 13.86% |
| Miners Exchange Bank | $93.5M | Risk-based | 20.90% | 20.90% | 22.01% | 12.40% |
| Integrity Bank Plus | $93.4M | Risk-based | 14.97% | 14.97% | 16.23% | 11.52% |
| Triumph State Bank | $93.3M | Risk-based | 16.57% | 16.57% | 17.70% | 12.87% |
| First Federal Savings Bank of Washington | $94.4M | CBLR | NA | NA | NA | 10.98% |
| Ladysmith Federal Savings & Loan Association | $93.2M | CBLR | NA | NA | NA | 9.18% |
| First Security Bank of Roundup | $94.5M | Risk-based | 27.14% | 27.14% | 27.30% | 13.36% |
| Riverside Savings Bank, SSB | $94.5M | CBLR | NA | NA | NA | 18.78% |
| Peer 25th percentile | 16.30% | 16.30% | 17.22% | 11.74% | ||
| Peer median | 18.74% | 18.74% | 19.85% | 13.11% | ||
| Peer 75th percentile | 25.58% | 25.58% | 25.98% | 17.55% | ||
| This bank's percentile | 83 | 83 | 83 | 70 |
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/365848/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.