Brazos National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 91.49% (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: 91.49% (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 99.13% +92.63 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 | $15.2M | 15,214 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $15.3M | 15,348 | RCOAA223 |
| Recomputed ratio | 99.13% | numerator / denominator | |
| Filed ratio | 99.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +92.63 pp | $14.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 99.13% +91.13 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 | $15.2M | 15,214 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $15.3M | 15,348 | RCOAA223 |
| Recomputed ratio | 99.13% | numerator / denominator | |
| Filed ratio | 99.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +91.13 pp | $14.0M | capital that could be lost first |
Total risk-based capital ratio 99.49% +89.49 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 | $15.3M | 15,269 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $15.3M | 15,348 | RCOAA223 |
| Recomputed ratio | 99.49% | numerator / denominator | |
| Filed ratio | 99.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +89.49 pp | $13.7M | capital that could be lost first |
Tier 1 leverage ratio 56.08% +51.08 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 | $15.2M | 15,214 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $27.1M | 27,130 | RCOAA224 |
| Recomputed ratio | 56.08% | numerator / denominator | |
| Filed ratio | 56.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +51.08 pp | $13.9M | 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 | 3,606 | 3,606 | 3,606 | 3,606 | 3,606 | 3,606 | RCOAP742 |
| Retained earnings | 12,821 | 12,673 | 12,614 | 12,362 | 12,065 | 12,054 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,427 | 16,279 | 16,220 | 15,968 | 15,671 | 15,660 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,213) | (1,213) | (1,213) | (1,213) | (1,213) | (1,213) | P859 - P840 |
| Common equity Tier 1 capital | 15,214 | 15,066 | 15,007 | 14,755 | 14,458 | 14,447 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,214 | 15,066 | 15,007 | 14,755 | 14,458 | 14,447 | RCOA8274 |
| Tier 2 capital | 55 | NA | 86 | 102 | 232 | 212 | RCOA5311 |
| Allowance includable in Tier 2 capital | 55 | NA | 86 | 102 | 232 | 212 | RCOA5310 |
| Total capital | 15,269 | NA | 15,093 | 14,857 | 14,690 | 14,659 | RCOA3792 |
| Total risk-weighted assets | 15,348 | NA | 17,231 | 17,626 | 18,554 | 16,940 | RCOAA223 |
| Average total assets for the leverage ratio | 27,130 | 29,632 | 30,277 | 30,677 | 29,571 | 26,561 | 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 | $7.7M | $1.5M | 20.00% | 9.98% | RC-R Part II, item 1 |
| Loans: residential mortgage | $14.1M | $7.4M | 52.78% | 48.43% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $1.4M | $1.4M | 100.00% | 8.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.9M | $2.9M | 100.00% | 18.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3K | $3K | 100.00% | 0.02% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.2M | NA | 14.18% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $13.2M | does not tie to item 31 ($15.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $15.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $15.3M | 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 | 99.13% | 99.13% | 99.49% | 56.08% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 50.84% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 87.09% | 87.09% | 87.59% | 49.57% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 83.71% | 83.71% | 84.29% | 48.10% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 77.92% | 77.92% | 79.17% | 48.89% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 85.28% | 85.28% | 86.53% | 54.39% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 85.75% | 85.75% | 86.99% | 49.23% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 81.76% | 81.76% | 83.01% | 46.89% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 76.40% | 76.40% | 77.65% | 47.45% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 78.08% | 78.08% | 79.32% | 49.57% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 78.45% | 78.45% | 79.70% | 51.05% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 86.61% | 86.61% | 87.76% | 50.27% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Brazos National Bank (this bank) | Risk-based | 99.13% | 99.13% | 99.49% | 56.08% | |
| The Philadelphia Trust Company | $27.7M | CBLR | NA | NA | NA | 71.82% |
| American Trust & Savings Bank | $27.8M | Risk-based | 39.96% | 39.96% | 41.23% | 15.65% |
| Bank of Vici | $27.3M | CBLR | NA | NA | NA | 5.23% |
| Milford Building and Loan Association, SB | $28.1M | CBLR | NA | NA | NA | 12.29% |
| The Liberty Savings Association, FSA | $28.2M | CBLR | NA | NA | NA | 24.05% |
| Andes State Bank | $28.2M | Risk-based | 29.17% | 29.17% | 30.42% | 13.32% |
| State Bank of Easton | $28.4M | Risk-based | 19.20% | 19.20% | 20.45% | 13.76% |
| Peer 25th percentile | 24.18% | 24.18% | 25.44% | 12.80% | ||
| Peer median | 29.17% | 29.17% | 30.42% | 13.76% | ||
| Peer 75th percentile | 34.56% | 34.56% | 35.83% | 19.85% | ||
| This bank's percentile | 100 | 100 | 100 | 86 |
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/863362/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.