Worthington Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.61% (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: 5.61% (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 12.56% +6.06 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 | $62.8M | 62,774 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $499.8M | 499,774 | RCOAA223 |
| Recomputed ratio | 12.56% | numerator / denominator | |
| Filed ratio | 12.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.06 pp | $30.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.56% +4.56 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 | $62.8M | 62,774 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $499.8M | 499,774 | RCOAA223 |
| Recomputed ratio | 12.56% | numerator / denominator | |
| Filed ratio | 12.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.56 pp | $22.8M | capital that could be lost first |
Total risk-based capital ratio 13.61% +3.61 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 | $68.0M | 68,010 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $499.8M | 499,774 | RCOAA223 |
| Recomputed ratio | 13.61% | numerator / denominator | |
| Filed ratio | 13.61% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.61 pp | $18.0M | capital that could be lost first |
Tier 1 leverage ratio 9.31% +4.31 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 | $62.8M | 62,774 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $674.5M | 674,491 | RCOAA224 |
| Recomputed ratio | 9.31% | numerator / denominator | |
| Filed ratio | 9.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.31 pp | $29.1M | 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 | 40,850 | 40,732 | 40,705 | 40,652 | 40,560 | 40,465 | RCOAP742 |
| Retained earnings | 21,924 | 20,093 | 18,207 | 15,790 | 13,805 | 12,096 | RCOAKW00 |
| Accumulated other comprehensive income | (1) | (15) | (39) | (91) | (195) | (288) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 62,773 | 60,810 | 58,873 | 56,351 | 54,170 | 52,273 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1 | 15 | 39 | 91 | 195 | 288 | P859 - P840 |
| Common equity Tier 1 capital | 62,774 | 60,825 | 58,912 | 56,442 | 54,365 | 52,561 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 62,774 | 60,825 | 58,912 | 56,442 | 54,365 | 52,561 | RCOA8274 |
| Tier 2 capital | 5,236 | 4,924 | 4,668 | 4,592 | 4,552 | 4,339 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,236 | 4,924 | 4,668 | 4,592 | 4,552 | 4,339 | RCOA5310 |
| Total capital | 68,010 | 65,749 | 63,580 | 61,034 | 58,917 | 56,900 | RCOA3792 |
| Total risk-weighted assets | 499,774 | 495,744 | 488,695 | 481,985 | 486,823 | 470,318 | RCOAA223 |
| Average total assets for the leverage ratio | 674,491 | 646,075 | 614,548 | 599,742 | 621,627 | 617,464 | 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 | $145.3M | $9.3M | 6.37% | 1.85% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $871K | $174K | 20.00% | 0.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $124.9M | $63.8M | 51.11% | 12.78% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.8M | $4.2M | 150.00% | 0.85% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $804K | $1.2M | 150.00% | 0.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $367.8M | $355.4M | 96.65% | 71.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.2M | $15.7M | 86.47% | 3.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $52.4M | $49.9M | 95.24% | 9.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $499.8M | ties to item 31 ($499.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $499.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $499.8M | 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 | 12.56% | 12.56% | 13.61% | 9.31% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.27% | 12.27% | 13.26% | 9.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.05% | 12.05% | 13.01% | 9.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.71% | 11.71% | 12.66% | 9.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.17% | 11.17% | 12.10% | 8.75% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.18% | 11.18% | 12.10% | 8.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.20% | 11.20% | 12.12% | 8.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.34% | 11.34% | 12.27% | 8.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.94% | 10.94% | 11.85% | 8.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.16% | 11.16% | 12.10% | 8.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.36% | 11.36% | 12.30% | 8.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.88% | 11.88% | 12.87% | 8.88% | 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 |
|---|---|---|---|---|---|---|
| Worthington Bank (this bank) | Risk-based | 12.56% | 12.56% | 13.61% | 9.31% | |
| Middlesex Federal Savings, F.A. | $654.4M | CBLR | NA | NA | NA | 9.97% |
| Peoples Bank & Trust | $656.6M | Risk-based | 16.48% | 16.48% | 17.52% | 10.73% |
| First Hope Bank, a National Banking Association | $656.7M | Risk-based | 14.13% | 14.13% | 15.38% | 10.02% |
| Midstates Bank, N.A. | $653.9M | Risk-based | 16.79% | 16.79% | 18.05% | 11.60% |
| Classic Bank, N.A. | $657.5M | Risk-based | 15.44% | 15.44% | 16.70% | 11.58% |
| First Southwest Bank | $657.5M | Risk-based | 26.56% | 26.56% | 27.81% | 15.31% |
| Pacific Valley Bank | $653.3M | CBLR | NA | NA | NA | 12.60% |
| Homeland Federal Savings Bank | $657.8M | CBLR | NA | NA | NA | 9.21% |
| Citizens State Bank | $653.0M | Risk-based | 12.02% | 12.02% | 13.27% | 10.07% |
| Peer 25th percentile | 14.46% | 14.46% | 15.71% | 10.02% | ||
| Peer median | 15.96% | 15.96% | 17.11% | 10.73% | ||
| Peer 75th percentile | 16.72% | 16.72% | 17.92% | 11.60% | ||
| This bank's percentile | 17 | 17 | 17 | 11 |
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/3150205/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.