Bank of the Flint Hills: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.22% (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: 3.22% (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 10.03% +3.53 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 | $45.3M | 45,264 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $451.4M | 451,361 | RCOAA223 |
| Recomputed ratio | 10.03% | numerator / denominator | |
| Filed ratio | 10.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.53 pp | $15.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.03% +2.03 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 | $45.3M | 45,264 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $451.4M | 451,361 | RCOAA223 |
| Recomputed ratio | 10.03% | numerator / denominator | |
| Filed ratio | 10.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.03 pp | $9.2M | capital that could be lost first |
Total risk-based capital ratio 11.22% +1.22 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 | $50.6M | 50,648 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $451.4M | 451,361 | RCOAA223 |
| Recomputed ratio | 11.22% | numerator / denominator | |
| Filed ratio | 11.22% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.22 pp | $5.5M | capital that could be lost first |
Tier 1 leverage ratio 8.65% +3.65 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 | $45.3M | 45,264 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $523.5M | 523,534 | RCOAA224 |
| Recomputed ratio | 8.65% | numerator / denominator | |
| Filed ratio | 8.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.65 pp | $19.1M | 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 | 21,804 | 21,804 | 21,804 | 21,804 | 21,804 | 21,804 | RCOAP742 |
| Retained earnings | 23,646 | 22,683 | 21,912 | 20,964 | 20,186 | 19,687 | RCOAKW00 |
| Accumulated other comprehensive income | (3,577) | (3,059) | (2,790) | (3,073) | (3,829) | (4,279) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,873 | 41,428 | 40,926 | 39,695 | 38,161 | 37,212 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,391 | 3,043 | 2,771 | 3,051 | 3,804 | 4,251 | P859 - P840 |
| Common equity Tier 1 capital | 45,264 | 44,471 | 43,697 | 42,746 | 41,965 | 41,463 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 45,264 | 44,471 | 43,697 | 42,746 | 41,965 | 41,463 | RCOA8274 |
| Tier 2 capital | 5,384 | 5,269 | 5,132 | 5,041 | 4,886 | 4,736 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,384 | 5,269 | 5,132 | 5,041 | 4,886 | 4,736 | RCOA5310 |
| Total capital | 50,648 | 49,740 | 48,829 | 47,787 | 46,851 | 46,199 | RCOA3792 |
| Total risk-weighted assets | 451,361 | 424,678 | 424,983 | 412,983 | 407,474 | 399,983 | RCOAA223 |
| Average total assets for the leverage ratio | 523,534 | 519,905 | 508,829 | 492,471 | 476,997 | 467,246 | 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 | $22.4M | $2.3M | 10.19% | 0.51% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $68.4M | $15.3M | 22.33% | 3.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $136.4M | $72.5M | 53.17% | 16.07% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $262K | $393K | 150.00% | 0.09% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $134K | $201K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $295.3M | $294.5M | 99.73% | 65.26% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $5.7M | $2.8M | 48.79% | 0.62% | RC-R Part II, item 7 |
| All other assets | $24.0M | $19.5M | 81.39% | 4.33% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $2.1M | $26.5M | 1250.00% | 5.87% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $2.1M | $2.1M | 100.00% | 0.47% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $15.2M | NA | 3.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $436.1M | does not tie to item 31 ($436.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $451.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $451.4M | 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 | 10.03% | 10.03% | 11.22% | 8.65% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.47% | 10.47% | 11.71% | 8.55% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.28% | 10.28% | 11.49% | 8.59% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.35% | 10.35% | 11.57% | 8.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.30% | 10.30% | 11.50% | 8.80% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.37% | 10.37% | 11.55% | 8.87% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.59% | 10.59% | 11.80% | 9.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.05% | 11.05% | 12.29% | 8.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.60% | 10.60% | 11.76% | 9.05% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.67% | 10.67% | 11.81% | 9.15% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.50% | 10.50% | 11.60% | 8.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.21% | 10.21% | 11.38% | 8.77% | 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 the Flint Hills (this bank) | Risk-based | 10.03% | 10.03% | 11.22% | 8.65% | |
| Lisle Savings Bank | $544.5M | CBLR | NA | NA | NA | 26.10% |
| Labette Bank | $544.4M | CBLR | NA | NA | NA | 13.06% |
| 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% |
| The Friendship State Bank | $543.8M | Risk-based | 15.47% | 15.47% | 16.62% | 8.79% |
| Bank of Texas | $543.6M | Risk-based | 15.09% | 15.09% | 16.33% | 13.01% |
| Eaton Community Bank | $543.5M | CBLR | NA | NA | NA | 12.89% |
| Austin County State Bank | $543.0M | CBLR | NA | NA | NA | 9.55% |
| Magnolia Bank, Inc | $546.3M | CBLR | NA | NA | NA | 10.96% |
| First State Bank & Trust | $542.6M | Risk-based | 28.50% | 28.50% | 29.63% | 15.38% |
| Peer 25th percentile | 14.35% | 14.35% | 15.59% | 10.45% | ||
| Peer median | 15.28% | 15.28% | 16.47% | 12.41% | ||
| Peer 75th percentile | 18.73% | 18.73% | 19.87% | 13.05% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/552059/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.