Winter Hill Bank, FSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.63% (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: 9.63% (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 16.87% +10.37 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 | $41.4M | 41,432 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $245.6M | 245,620 | RCOAA223 |
| Recomputed ratio | 16.87% | numerator / denominator | |
| Filed ratio | 16.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.37 pp | $25.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.87% +8.87 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 | $41.4M | 41,432 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $245.6M | 245,620 | RCOAA223 |
| Recomputed ratio | 16.87% | numerator / denominator | |
| Filed ratio | 16.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.87 pp | $21.8M | capital that could be lost first |
Total risk-based capital ratio 17.63% +7.63 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 | $43.3M | 43,296 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $245.6M | 245,620 | RCOAA223 |
| Recomputed ratio | 17.63% | numerator / denominator | |
| Filed ratio | 17.63% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.63 pp | $18.7M | capital that could be lost first |
Tier 1 leverage ratio 10.04% +5.04 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 | $41.4M | 41,432 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $412.5M | 412,506 | RCOAA224 |
| Recomputed ratio | 10.04% | numerator / denominator | |
| Filed ratio | 10.04% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.04 pp | $20.8M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 41,432 | 41,287 | 41,180 | 41,035 | 40,903 | 40,711 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,432 | 41,287 | 41,180 | 41,035 | 40,903 | 40,711 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 41,432 | 41,287 | 41,180 | 41,035 | 40,903 | 40,711 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,432 | 41,287 | 41,180 | 41,035 | 40,903 | 40,711 | RCOA8274 |
| Tier 2 capital | 1,864 | 1,881 | 1,926 | 1,945 | 1,963 | 1,988 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,864 | 1,881 | 1,926 | 1,945 | 1,963 | 1,988 | RCOA5310 |
| Total capital | 43,296 | 43,168 | 43,106 | 42,980 | 42,866 | 42,699 | RCOA3792 |
| Total risk-weighted assets | 245,620 | 245,835 | 251,131 | 255,187 | 254,410 | 255,689 | RCOAA223 |
| Average total assets for the leverage ratio | 412,506 | 414,945 | 417,793 | 421,311 | 422,932 | 429,672 | 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 | $23.5M | $227K | 0.96% | 0.09% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $77.0M | $15.1M | 19.60% | 6.14% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $259.7M | $152.3M | 58.65% | 62.02% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.4M | $6.6M | 150.00% | 2.67% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $34.3M | $34.3M | 100.00% | 13.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.9M | $8.2M | 75.23% | 3.33% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.3M | $29.0M | 1250.00% | 11.79% | RC-R Part II, item 9, 10 |
| Market risk and other approaches | NA | $900 | 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 | $245.6M | ties to item 31 ($245.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $245.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $245.6M | 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 | 16.87% | 16.87% | 17.63% | 10.04% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.79% | 16.79% | 17.56% | 9.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.40% | 16.40% | 17.16% | 9.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.08% | 16.08% | 16.84% | 9.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.08% | 16.08% | 16.85% | 9.67% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.92% | 15.92% | 16.70% | 9.47% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.49% | 15.49% | 16.26% | 9.35% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.49% | 15.49% | 16.27% | 9.26% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.54% | 15.54% | 16.33% | 9.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.49% | 15.49% | 16.27% | 9.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.63% | 15.63% | 16.36% | 9.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.59% | 15.59% | 16.82% | 9.31% | 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 |
|---|---|---|---|---|---|---|
| Winter Hill Bank, FSB (this bank) | Risk-based | 16.87% | 16.87% | 17.63% | 10.04% | |
| Southern Bank | $407.9M | CBLR | NA | NA | NA | 8.18% |
| First National Bank of Elmer | $407.8M | Risk-based | 13.55% | 13.55% | 14.80% | 10.00% |
| Highlands Bank, Inc. | $407.1M | CBLR | NA | NA | NA | 11.00% |
| Pike National Bank | $408.8M | CBLR | NA | NA | NA | 11.73% |
| Bank of the Bluegrass and Trust Co. | $407.0M | CBLR | NA | NA | NA | 10.80% |
| Commercial Banking Company | $409.5M | Risk-based | 14.43% | 14.43% | 15.68% | 10.32% |
| First Trust Bank of Illinois | $406.3M | Risk-based | 15.16% | 15.16% | 15.80% | 10.26% |
| Founders Bank | $406.0M | CBLR | NA | NA | NA | 14.18% |
| Waterfall Bank | $409.9M | Risk-based | 13.45% | 13.45% | 14.27% | 12.64% |
| First State Bank Southwest | $409.9M | Risk-based | 16.28% | 16.28% | 17.53% | 9.69% |
| Peer 25th percentile | 13.55% | 13.55% | 14.80% | 10.06% | ||
| Peer median | 14.43% | 14.43% | 15.68% | 10.56% | ||
| Peer 75th percentile | 15.16% | 15.16% | 15.80% | 11.55% | ||
| This bank's percentile | 100 | 100 | 100 | 30 |
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/822275/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.