Bank of Texas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.33% (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: 8.33% (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 15.09% +8.59 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 | $69.9M | 69,937 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $463.6M | 463,567 | RCOAA223 |
| Recomputed ratio | 15.09% | numerator / denominator | |
| Filed ratio | 15.09% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.59 pp | $39.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.09% +7.09 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 | $69.9M | 69,937 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $463.6M | 463,567 | RCOAA223 |
| Recomputed ratio | 15.09% | numerator / denominator | |
| Filed ratio | 15.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.09 pp | $32.9M | capital that could be lost first |
Total risk-based capital ratio 16.33% +6.33 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 | $75.7M | 75,689 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $463.6M | 463,567 | RCOAA223 |
| Recomputed ratio | 16.33% | numerator / denominator | |
| Filed ratio | 16.33% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.33 pp | $29.3M | capital that could be lost first |
Tier 1 leverage ratio 13.01% +8.01 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 | $69.9M | 69,937 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $537.7M | 537,695 | RCOAA224 |
| Recomputed ratio | 13.01% | numerator / denominator | |
| Filed ratio | 13.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.01 pp | $43.1M | 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 | 27,906 | 27,905 | 27,905 | 27,905 | 27,905 | 27,904 | RCOAP742 |
| Retained earnings | 42,288 | 40,225 | 40,850 | 38,318 | 35,179 | 32,436 | RCOAKW00 |
| Accumulated other comprehensive income | (14) | (5) | (1) | 1 | (5) | 2 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 70,180 | 68,125 | 68,754 | 66,224 | 63,079 | 60,342 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (243) | (252) | (256) | (258) | (252) | (259) | P859 - P840 |
| Common equity Tier 1 capital | 69,937 | 67,873 | 68,498 | 65,966 | 62,827 | 60,083 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 69,937 | 67,873 | 68,498 | 65,966 | 62,827 | 60,083 | RCOA8274 |
| Tier 2 capital | 5,752 | 5,753 | 5,753 | 5,753 | 5,753 | 5,753 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,752 | 5,753 | 5,753 | 5,753 | 5,753 | 5,753 | RCOA5310 |
| Total capital | 75,689 | 73,626 | 74,251 | 71,719 | 68,580 | 65,836 | RCOA3792 |
| Total risk-weighted assets | 463,567 | 478,446 | 479,191 | 467,193 | 485,302 | 519,585 | RCOAA223 |
| Average total assets for the leverage ratio | 537,695 | 520,359 | 544,226 | 528,619 | 540,363 | 531,297 | 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 | $142.3M | $1.5M | 1.04% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $6.0M | $1.2M | 20.00% | 0.26% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $200K | $40K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $9.6M | $7.2M | 75.00% | 1.56% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $28.7M | $43.0M | 150.00% | 9.28% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.9M | $2.8M | 150.00% | 0.61% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $351.0M | $351.0M | 100.00% | 75.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.4M | $7.6M | 81.03% | 1.64% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $49.2M | $49.2M | 100.00% | 10.61% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $463.6M | ties to item 31 ($463.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $463.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $463.6M | 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 | 15.09% | 15.09% | 16.33% | 13.01% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.19% | 14.19% | 15.39% | 13.04% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.29% | 14.29% | 15.50% | 12.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.12% | 14.12% | 15.35% | 12.48% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.95% | 12.95% | 14.13% | 11.63% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.56% | 11.56% | 12.67% | 11.31% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.49% | 10.49% | 11.56% | 10.94% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.40% | 10.40% | 11.52% | 10.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.97% | 13.97% | 15.13% | 13.16% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.93% | 12.93% | 14.01% | 13.45% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.67% | 12.67% | 13.73% | 12.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.87% | 12.87% | 13.97% | 12.37% | 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 |
|---|---|---|---|---|---|---|
| Bank of Texas (this bank) | Risk-based | 15.09% | 15.09% | 16.33% | 13.01% | |
| Eaton Community Bank | $543.5M | CBLR | NA | NA | NA | 12.89% |
| The Friendship State Bank | $543.8M | Risk-based | 15.47% | 15.47% | 16.62% | 8.79% |
| Austin County State Bank | $543.0M | CBLR | NA | NA | NA | 9.55% |
| Labette Bank | $544.4M | CBLR | NA | NA | NA | 13.06% |
| Bank of the Flint Hills | $544.5M | Risk-based | 10.03% | 10.03% | 11.22% | 8.65% |
| Lisle Savings Bank | $544.5M | CBLR | NA | NA | NA | 26.10% |
| First State Bank & Trust | $542.6M | Risk-based | 28.50% | 28.50% | 29.63% | 15.38% |
| Milford Federal Bank | $545.1M | CBLR | NA | NA | NA | 11.94% |
| Glenwood State Bank (Incorporated) | $545.2M | Risk-based | 12.14% | 12.14% | 13.39% | 10.28% |
| Merchants & Farmers Bank & Trust Company | $541.4M | CBLR | NA | NA | NA | 11.17% |
| Peer 25th percentile | 11.61% | 11.61% | 12.85% | 9.73% | ||
| Peer median | 13.81% | 13.81% | 15.01% | 11.56% | ||
| Peer 75th percentile | 18.73% | 18.73% | 19.87% | 13.02% | ||
| This bank's percentile | 50 | 50 | 50 | 70 |
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/925653/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.