Woodsfield Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.48% (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: 7.48% (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 14.23% +7.73 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 | $10.6M | 10,649 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.9M | 74,852 | RCOAA223 |
| Recomputed ratio | 14.23% | numerator / denominator | |
| Filed ratio | 14.23% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.73 pp | $5.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.23% +6.23 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 | $10.6M | 10,649 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.9M | 74,852 | RCOAA223 |
| Recomputed ratio | 14.23% | numerator / denominator | |
| Filed ratio | 14.23% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.23 pp | $4.7M | capital that could be lost first |
Total risk-based capital ratio 15.48% +5.48 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 | $11.6M | 11,586 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.9M | 74,852 | RCOAA223 |
| Recomputed ratio | 15.48% | numerator / denominator | |
| Filed ratio | 15.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.48 pp | $4.1M | capital that could be lost first |
Tier 1 leverage ratio 8.61% +3.61 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 | $10.6M | 10,649 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $123.7M | 123,698 | RCOAA224 |
| Recomputed ratio | 8.61% | numerator / denominator | |
| Filed ratio | 8.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.61 pp | $4.5M | 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 | 3,240 | 3,240 | 3,240 | 3,240 | 3,240 | 3,240 | RCOAP742 |
| Retained earnings | 7,409 | 7,137 | 6,902 | 6,794 | 6,534 | 6,374 | RCOAKW00 |
| Accumulated other comprehensive income | (605) | (553) | (456) | (534) | (695) | (782) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,044 | 9,824 | 9,686 | 9,500 | 9,079 | 8,832 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 605 | 553 | 456 | 534 | 695 | 782 | P859 - P840 |
| Common equity Tier 1 capital | 10,649 | 10,377 | 10,142 | 10,034 | 9,774 | 9,614 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,649 | 10,377 | 10,142 | 10,034 | 9,774 | 9,614 | RCOA8274 |
| Tier 2 capital | 937 | 905 | 886 | 854 | 845 | 805 | RCOA5311 |
| Allowance includable in Tier 2 capital | 937 | 905 | 886 | 854 | 845 | 805 | RCOA5310 |
| Total capital | 11,586 | 11,282 | 11,028 | 10,888 | 10,619 | 10,419 | RCOA3792 |
| Total risk-weighted assets | 74,852 | 72,297 | 70,872 | 68,304 | 67,639 | 67,025 | RCOAA223 |
| Average total assets for the leverage ratio | 123,698 | 118,934 | 115,204 | 113,930 | 113,982 | 111,016 | 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 | $7.1M | $1.1M | 16.06% | 1.52% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.9M | $4.1M | 17.79% | 5.44% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $56.4M | $28.6M | 50.65% | 38.11% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $91K | $136K | 150.00% | 0.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $33.0M | $32.3M | 98.02% | 43.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.1M | $4.7M | 91.92% | 6.25% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.8M | $3.9M | 82.79% | 5.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100K | NA | 0.13% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $74.8M | ties to item 31 ($74.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $74.9M | RCONB704 |
| Less: excess allowance for credit losses | $69K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $74.9M | 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 | 14.23% | 14.23% | 15.48% | 8.61% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.35% | 14.35% | 15.61% | 8.72% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.31% | 14.31% | 15.56% | 8.80% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.69% | 14.69% | 15.94% | 8.81% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.45% | 14.45% | 15.70% | 8.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.34% | 14.34% | 15.54% | 8.66% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.40% | 14.40% | 15.60% | 8.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.32% | 14.32% | 15.57% | 8.72% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.32% | 14.32% | 15.53% | 8.72% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.92% | 14.92% | 16.16% | 8.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.81% | 15.81% | 17.03% | 9.18% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.45% | 15.45% | 16.61% | 9.24% | 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 |
|---|---|---|---|---|---|---|
| Woodsfield Savings Bank (this bank) | Risk-based | 14.23% | 14.23% | 15.48% | 8.61% | |
| Wilson State Bank | $123.1M | Risk-based | 12.52% | 12.52% | 13.31% | 9.48% |
| First State Bank of Golva | $123.5M | Risk-based | 15.38% | 15.38% | 16.30% | 9.02% |
| Progressive National Bank | $122.9M | CBLR | NA | NA | NA | 10.59% |
| Farmers Building and Savings Bank | $122.9M | Risk-based | 46.82% | 46.82% | 47.81% | 20.46% |
| First Central Bank McCook | $122.8M | Risk-based | 13.11% | 13.11% | 14.37% | 11.30% |
| G.W. Jones Exchange Bank | $122.8M | Risk-based | 42.43% | 42.43% | 43.40% | 10.36% |
| Connect Bank | $123.9M | CBLR | NA | NA | NA | 15.92% |
| Home Banking Company | $124.0M | CBLR | NA | NA | NA | 10.08% |
| Midwest National Bank | $122.6M | Risk-based | 11.38% | 11.38% | 12.63% | 8.06% |
| Pocahontas State Bank | $122.6M | CBLR | NA | NA | NA | 26.35% |
| Peer 25th percentile | 12.67% | 12.67% | 13.57% | 9.63% | ||
| Peer median | 14.25% | 14.25% | 15.33% | 10.47% | ||
| Peer 75th percentile | 35.67% | 35.67% | 36.63% | 14.76% | ||
| This bank's percentile | 50 | 50 | 50 | 10 |
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/97279/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.