Worthington Federal Savings Bank, F.S.B.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 23.89% (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: 23.89% (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 31.06% +24.56 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 | $20.1M | 20,052 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $64.6M | 64,566 | RCOAA223 |
| Recomputed ratio | 31.06% | numerator / denominator | |
| Filed ratio | 31.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +24.56 pp | $15.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 31.06% +23.06 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 | $20.1M | 20,052 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $64.6M | 64,566 | RCOAA223 |
| Recomputed ratio | 31.06% | numerator / denominator | |
| Filed ratio | 31.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +23.06 pp | $14.9M | capital that could be lost first |
Total risk-based capital ratio 31.89% +21.89 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 | $20.6M | 20,587 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $64.6M | 64,566 | RCOAA223 |
| Recomputed ratio | 31.89% | numerator / denominator | |
| Filed ratio | 31.89% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +21.89 pp | $14.1M | capital that could be lost first |
Tier 1 leverage ratio 14.83% +9.83 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 | $20.1M | 20,052 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $135.2M | 135,217 | RCOAA224 |
| Recomputed ratio | 14.83% | numerator / denominator | |
| Filed ratio | 14.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.83 pp | $13.3M | 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 | 20,334 | 20,126 | 19,921 | 19,859 | 14,734 | 14,659 | RCOAKW00 |
| Accumulated other comprehensive income | (494) | (447) | (461) | (588) | (926) | (1,091) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,840 | 19,679 | 19,460 | 19,271 | 13,808 | 13,568 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 212 | 165 | 145 | 234 | 926 | 1,091 | P859 - P840 |
| Common equity Tier 1 capital | 20,052 | 19,844 | 19,605 | 19,505 | 14,734 | 14,659 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,052 | 19,844 | 19,605 | 19,505 | 14,734 | 14,659 | RCOA8274 |
| Tier 2 capital | 535 | 533 | 518 | 503 | 410 | 400 | RCOA5311 |
| Allowance includable in Tier 2 capital | 535 | 533 | 518 | 503 | 410 | 400 | RCOA5310 |
| Total capital | 20,587 | 20,377 | 20,123 | 20,008 | 15,144 | 15,059 | RCOA3792 |
| Total risk-weighted assets | 64,566 | 65,475 | 61,636 | 60,659 | 45,953 | 44,998 | RCOAA223 |
| Average total assets for the leverage ratio | 135,217 | 137,503 | 132,806 | 125,662 | 106,039 | 105,312 | 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 | $12.7M | $635K | 5.00% | 0.98% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.1M | $2.5M | 17.61% | 3.85% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $13.5M | $2.7M | 20.00% | 4.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $79.9M | $40.2M | 50.33% | 62.31% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $52K | $78K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $8.9M | $8.9M | 100.00% | 13.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.2M | $7.1M | 98.58% | 10.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.5M | $2.5M | 100.00% | 3.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $64.6M | ties to item 31 ($64.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $64.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $64.6M | 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 | 31.06% | 31.06% | 31.89% | 14.83% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 30.31% | 30.31% | 31.12% | 14.43% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 31.81% | 31.81% | 32.65% | 14.76% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 32.16% | 32.16% | 32.98% | 15.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 32.06% | 32.06% | 32.96% | 13.89% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 32.58% | 32.58% | 33.47% | 13.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 32.11% | 32.11% | 32.99% | 14.12% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 32.39% | 32.39% | 33.28% | 13.98% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 31.97% | 31.97% | 32.85% | 13.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 31.99% | 31.99% | 32.87% | 13.78% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 33.48% | 33.48% | 34.41% | 14.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 32.11% | 32.11% | 33.00% | 14.36% | 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 Federal Savings Bank, F.S.B. (this bank) | Risk-based | 31.06% | 31.06% | 31.89% | 14.83% | |
| Acb Bank | $135.5M | CBLR | NA | NA | NA | 12.24% |
| The Peoples Bank | $135.3M | CBLR | NA | NA | NA | 11.55% |
| F&M Bank | $135.3M | CBLR | NA | NA | NA | 11.63% |
| Chillicothe State Bank | $135.2M | Risk-based | 17.10% | 17.10% | 18.36% | 7.89% |
| Stoughton Co-Operative Bank | $135.2M | CBLR | NA | NA | NA | 10.00% |
| The Litchfield National Bank | $135.7M | Risk-based | 16.10% | 16.10% | 17.24% | 8.94% |
| Western National Bank | $135.8M | Risk-based | 12.27% | 12.27% | 13.22% | 8.52% |
| Merchants & Farmers Bank of Greene County | $135.9M | CBLR | NA | NA | NA | 11.69% |
| Clay County Bank, Inc. | $135.9M | CBLR | NA | NA | NA | 14.80% |
| The Miners State Bank | $134.8M | CBLR | NA | NA | NA | 12.19% |
| Peer 25th percentile | 14.19% | 14.19% | 15.23% | 9.21% | ||
| Peer median | 16.10% | 16.10% | 17.24% | 11.59% | ||
| Peer 75th percentile | 16.60% | 16.60% | 17.80% | 12.06% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/258874/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.