Wisdom Heritage Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.82% (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: 13.82% (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 20.69% +14.19 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 | $86.7M | 86,745 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $419.4M | 419,354 | RCOAA223 |
| Recomputed ratio | 20.69% | numerator / denominator | |
| Filed ratio | 20.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.19 pp | $59.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.69% +12.69 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 | $86.7M | 86,745 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $419.4M | 419,354 | RCOAA223 |
| Recomputed ratio | 20.69% | numerator / denominator | |
| Filed ratio | 20.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.69 pp | $53.2M | capital that could be lost first |
Total risk-based capital ratio 21.82% +11.82 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 | $91.5M | 91,516 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $419.4M | 419,354 | RCOAA223 |
| Recomputed ratio | 21.82% | numerator / denominator | |
| Filed ratio | 21.82% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.82 pp | $49.6M | capital that could be lost first |
Tier 1 leverage ratio 14.22% +9.22 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 | $86.7M | 86,745 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $610.1M | 610,140 | RCOAA224 |
| Recomputed ratio | 14.22% | numerator / denominator | |
| Filed ratio | 14.22% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.22 pp | $56.2M | 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 | 19,785 | 19,785 | 19,785 | 19,785 | 19,785 | 19,785 | RCOAP742 |
| Retained earnings | 66,960 | 65,591 | 63,713 | 71,024 | 68,475 | 65,424 | RCOAKW00 |
| Accumulated other comprehensive income | (7,896) | (8,962) | (7,076) | (7,733) | (10,880) | (10,752) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 78,849 | 76,414 | 76,422 | 83,076 | 77,380 | 74,457 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,896 | 8,686 | 6,803 | 7,473 | 10,670 | 10,552 | P859 - P840 |
| Common equity Tier 1 capital | 86,745 | 85,100 | 83,225 | 90,549 | 88,050 | 85,009 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 86,745 | 85,100 | 83,225 | 90,549 | 88,050 | 85,009 | RCOA8274 |
| Tier 2 capital | 4,771 | 4,723 | 4,638 | 4,995 | 4,620 | 4,770 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,771 | 4,723 | 4,638 | 4,995 | 4,620 | 4,770 | RCOA5310 |
| Total capital | 91,516 | 89,823 | 87,863 | 95,544 | 92,670 | 89,779 | RCOA3792 |
| Total risk-weighted assets | 419,354 | 407,878 | 423,268 | 398,896 | 368,668 | 380,644 | RCOAA223 |
| Average total assets for the leverage ratio | 610,140 | 617,825 | 608,556 | 558,513 | 557,004 | 563,080 | 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 | $37.0M | $103K | 0.28% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $233.4M | $40.8M | 17.47% | 9.72% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $5.4M | $2.9M | 53.71% | 0.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.5M | $5.3M | 150.00% | 1.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $296.5M | $296.5M | 100.00% | 70.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.6M | $35.6M | 97.16% | 8.49% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $32.3M | $32.3M | 100.00% | 7.69% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5.9M | NA | 1.40% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $413.5M | does not tie to item 31 ($419.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $419.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $419.4M | 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 | 20.69% | 20.69% | 21.82% | 14.22% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.86% | 20.86% | 22.02% | 13.77% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.66% | 19.66% | 20.76% | 13.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.70% | 22.70% | 23.95% | 16.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.88% | 23.88% | 25.14% | 15.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.33% | 22.33% | 23.59% | 15.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.50% | 20.50% | 21.75% | 14.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.04% | 23.04% | 24.30% | 14.71% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.68% | 20.68% | 21.93% | 14.53% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.61% | 16.61% | 17.86% | 13.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.33% | 16.33% | 17.58% | 13.60% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.69% | 18.69% | 19.95% | 15.21% | 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 |
|---|---|---|---|---|---|---|
| Wisdom Heritage Bank (this bank) | Risk-based | 20.69% | 20.69% | 21.82% | 14.22% | |
| Washington State Bank | $601.1M | Risk-based | 20.40% | 20.40% | 21.65% | 12.48% |
| Partners Bank of California | $602.2M | Risk-based | 13.70% | 13.70% | 14.96% | 11.67% |
| The Maries County Bank | $600.5M | CBLR | NA | NA | NA | 14.83% |
| Grand Valley Bank | $599.4M | CBLR | NA | NA | NA | 11.47% |
| First Federal Community Bank, SSB | $603.6M | CBLR | NA | NA | NA | 13.10% |
| Range Bank | $604.1M | Risk-based | 15.85% | 15.85% | 17.09% | 10.84% |
| North Shore Bank of Commerce | $598.5M | CBLR | NA | NA | NA | 8.74% |
| The Citizens Bank of Georgia | $598.5M | Risk-based | 18.76% | 18.76% | 19.95% | 11.49% |
| American Heritage National Bank | $604.7M | Risk-based | 17.48% | 17.48% | 18.73% | 11.89% |
| Peer 25th percentile | 15.85% | 15.85% | 17.09% | 11.47% | ||
| Peer median | 17.48% | 17.48% | 18.73% | 11.67% | ||
| Peer 75th percentile | 18.76% | 18.76% | 19.95% | 12.48% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/246956/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.