Woodsboro Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.46% (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: 5.46% (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 12.21% +5.71 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 | $42.8M | 42,833 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $350.9M | 350,868 | RCOAA223 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.71 pp | $20.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.21% +4.21 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 | $42.8M | 42,833 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $350.9M | 350,868 | RCOAA223 |
| Recomputed ratio | 12.21% | numerator / denominator | |
| Filed ratio | 12.21% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.21 pp | $14.8M | capital that could be lost first |
Total risk-based capital ratio 13.46% +3.46 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 | $47.2M | 47,223 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $350.9M | 350,868 | RCOAA223 |
| Recomputed ratio | 13.46% | numerator / denominator | |
| Filed ratio | 13.46% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.46 pp | $12.1M | capital that could be lost first |
Tier 1 leverage ratio 8.77% +3.77 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 | $42.8M | 42,833 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $488.5M | 488,462 | RCOAA224 |
| Recomputed ratio | 8.77% | numerator / denominator | |
| Filed ratio | 8.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.77 pp | $18.4M | 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 | 7,900 | 7,900 | 7,900 | 7,939 | 7,939 | 7,939 | RCOAP742 |
| Retained earnings | 34,932 | 33,715 | 32,449 | 31,302 | 30,147 | 29,267 | RCOAKW00 |
| Accumulated other comprehensive income | (8,615) | (8,899) | (8,377) | (9,398) | (10,549) | (11,067) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 34,217 | 32,716 | 31,972 | 29,843 | 27,537 | 26,139 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,616 | 8,899 | 8,377 | 9,398 | 10,549 | 11,067 | P859 - P840 |
| Common equity Tier 1 capital | 42,833 | 41,615 | 40,349 | 39,241 | 38,086 | 37,206 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,833 | 41,615 | 40,349 | 39,241 | 38,086 | 37,206 | RCOA8274 |
| Tier 2 capital | 4,390 | 4,176 | 4,043 | 4,005 | 3,992 | 3,968 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,390 | 4,176 | 4,043 | 4,005 | 3,992 | 3,968 | RCOA5310 |
| Total capital | 47,223 | 45,791 | 44,392 | 43,246 | 42,078 | 41,174 | RCOA3792 |
| Total risk-weighted assets | 350,868 | 333,792 | 323,091 | 320,257 | 319,250 | 317,391 | RCOAA223 |
| Average total assets for the leverage ratio | 488,462 | 475,224 | 472,447 | 471,009 | 464,888 | 453,068 | 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 | $26.4M | $594K | 2.25% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $108.7M | $12.5M | 11.52% | 3.57% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $120.3M | $60.1M | 50.00% | 17.12% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $223.4M | $223.4M | 100.00% | 63.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.5M | $19.5M | 95.14% | 5.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $35.1M | $35.1M | 100.00% | 9.99% | 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 | $351.2M | ties to item 31 ($351.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $351.2M | RCONB704 |
| Less: excess allowance for credit losses | $342K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $350.9M | 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 | 12.21% | 12.21% | 13.46% | 8.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.47% | 12.47% | 13.72% | 8.76% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.49% | 12.49% | 13.74% | 8.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.25% | 12.25% | 13.50% | 8.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.93% | 11.93% | 13.18% | 8.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.72% | 11.72% | 12.97% | 8.21% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.55% | 11.55% | 12.80% | 7.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.45% | 11.45% | 12.64% | 7.55% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.15% | 11.15% | 12.32% | 7.58% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.41% | 11.41% | 12.61% | 7.71% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.57% | 11.57% | 12.79% | 7.57% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.32% | 11.32% | 12.57% | 7.42% | 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 |
|---|---|---|---|---|---|---|
| Woodsboro Bank (this bank) | Risk-based | 12.21% | 12.21% | 13.46% | 8.77% | |
| Southwest Capital Bank | $482.9M | Risk-based | 15.73% | 15.73% | 16.72% | 10.82% |
| Ohio State Bank | $484.0M | CBLR | NA | NA | NA | 11.69% |
| Rolling Hills Bank & Trust | $484.4M | CBLR | NA | NA | NA | 11.85% |
| American Eagle Bank | $484.7M | Risk-based | 9.49% | 9.49% | 9.75% | 8.53% |
| Wallkill Valley Federal Savings and Loan Association | $485.0M | Risk-based | 13.55% | 13.55% | 14.77% | 9.17% |
| Sterling Federal Bank, Federal Savings Bank | $481.6M | Risk-based | 10.61% | 10.61% | 11.80% | 7.67% |
| F & C Bank | $481.0M | CBLR | NA | NA | NA | 11.01% |
| Peoples Independent Bank | $485.7M | Risk-based | 14.06% | 14.06% | 14.67% | 9.41% |
| Eclipse Bank, Inc. | $485.7M | CBLR | NA | NA | NA | 9.47% |
| Peer 25th percentile | 10.61% | 10.61% | 11.80% | 9.17% | ||
| Peer median | 13.55% | 13.55% | 14.67% | 9.47% | ||
| Peer 75th percentile | 14.06% | 14.06% | 14.77% | 11.01% | ||
| This bank's percentile | 40 | 40 | 40 | 22 |
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/406022/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.