Wilson Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.60% (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: 7.60% (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 14.35% +7.85 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 | $659.4M | 659,415 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.60B | 4,596,042 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.85 pp | $360.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.35% +6.35 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 | $659.4M | 659,415 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.60B | 4,596,042 | RCOAA223 |
| Recomputed ratio | 14.35% | numerator / denominator | |
| Filed ratio | 14.35% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.35 pp | $291.7M | capital that could be lost first |
Total risk-based capital ratio 15.60% +5.60 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 | $716.9M | 716,908 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $4.60B | 4,596,042 | RCOAA223 |
| Recomputed ratio | 15.60% | numerator / denominator | |
| Filed ratio | 15.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.60 pp | $257.3M | capital that could be lost first |
Tier 1 leverage ratio 10.85% +5.85 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 | $659.4M | 659,415 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $6.08B | 6,079,016 | RCOAA224 |
| Recomputed ratio | 10.85% | numerator / denominator | |
| Filed ratio | 10.85% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.85 pp | $355.5M | 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 | 22,393 | 22,393 | 22,393 | 22,393 | 22,393 | 22,393 | RCOAP742 |
| Retained earnings | 643,271 | 621,694 | 611,270 | 588,775 | 570,335 | 556,656 | RCOAKW00 |
| Accumulated other comprehensive income | (62,193) | (59,385) | (55,165) | (59,903) | (69,494) | (74,871) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 603,471 | 584,702 | 578,498 | 551,265 | 523,234 | 504,178 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 55,944 | 53,124 | 48,893 | 53,631 | 63,222 | 70,065 | P859 - P840 |
| Common equity Tier 1 capital | 659,415 | 637,826 | 627,391 | 604,896 | 586,456 | 574,243 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 208 | RCOAP865 |
| Tier 1 capital | 659,415 | 637,826 | 627,391 | 604,896 | 586,456 | 574,451 | RCOA8274 |
| Tier 2 capital | 57,493 | 55,840 | 54,849 | 55,456 | 55,080 | 53,642 | RCOA5311 |
| Allowance includable in Tier 2 capital | 57,493 | 55,840 | 54,849 | 55,456 | 55,080 | 53,642 | RCOA5310 |
| Total capital | 716,908 | 693,666 | 682,240 | 660,352 | 641,536 | 628,093 | RCOA3792 |
| Total risk-weighted assets | 4,596,042 | 4,463,285 | 4,385,419 | 4,434,597 | 4,405,346 | 4,306,279 | RCOAA223 |
| Average total assets for the leverage ratio | 6,079,016 | 5,960,052 | 5,936,775 | 5,832,800 | 5,661,755 | 5,511,528 | 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 | $240.5M | $18.3M | 7.61% | 0.40% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.07B | $208.5M | 19.43% | 4.53% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $4.7M | $941K | 20.00% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.63B | $815.6M | 50.00% | 17.73% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $129.5M | $194.3M | 150.00% | 4.22% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $28.0M | $19.0M | 67.83% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.70B | $2.68B | 99.45% | 58.29% | RC-R Part II, item 4.d, 5.d |
| All other assets | $238.3M | $231.2M | 97.01% | 5.03% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $441.0M | $359.4M | 81.50% | 7.82% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $71.0M | NA | 1.54% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $4.53B | ties to item 31 ($4.53B) |
|---|---|---|
| Risk-weighted assets before deductions | $4.60B | RCONB704 |
| Less: excess allowance for credit losses | $3.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $4.60B | 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 | 14.35% | 14.35% | 15.60% | 10.85% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.29% | 14.29% | 15.54% | 10.70% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.31% | 14.31% | 15.56% | 10.57% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.64% | 13.64% | 14.89% | 10.37% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.31% | 13.31% | 14.56% | 10.36% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.34% | 13.34% | 14.59% | 10.42% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.16% | 13.16% | 14.39% | 10.28% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.10% | 13.11% | 14.33% | 10.39% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.37% | 13.37% | 14.58% | 10.44% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.48% | 13.48% | 14.72% | 10.43% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.26% | 13.26% | 14.51% | 10.57% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.71% | 12.71% | 13.93% | 10.62% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Wilson Bank & Trust (this bank) | Risk-based | 14.35% | 14.35% | 15.60% | 10.85% | |
| Banesco USA | $5.98B | CBLR | NA | NA | NA | 11.46% |
| Fremont Bank | $5.97B | Risk-based | 10.69% | 10.69% | 11.95% | 8.35% |
| Bank First, N.A. | $5.94B | Risk-based | 10.93% | 10.93% | 12.08% | 9.27% |
| River City Bank | $6.04B | Risk-based | 13.18% | 13.18% | 14.44% | 9.22% |
| CTBC Bank Corp. (USA) | $5.87B | CBLR | NA | NA | NA | 14.67% |
| Bradesco Bank | $6.10B | Risk-based | 13.93% | 13.93% | 14.95% | 10.09% |
| SmartBank | $6.11B | Risk-based | 11.38% | 11.38% | 12.30% | 9.86% |
| CFG Bank | $6.12B | Risk-based | 12.50% | 12.50% | 13.71% | 11.29% |
| Farmers & Merchants Bank of Central California | $5.83B | Risk-based | 14.74% | 14.74% | 16.00% | 11.65% |
| Shore United Bank, N.A. | $6.15B | Risk-based | 12.31% | 12.31% | 13.56% | 10.00% |
| Peer 25th percentile | 11.27% | 11.27% | 12.25% | 9.42% | ||
| Peer median | 12.40% | 12.40% | 13.64% | 10.05% | ||
| Peer 75th percentile | 13.37% | 13.37% | 14.57% | 11.42% | ||
| This bank's percentile | 88 | 88 | 88 | 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/159636/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.