The City National Bank of Sulphur Springs: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.00% (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: 7.00% (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 13.75% +7.25 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 | $133.9M | 133,910 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $973.8M | 973,827 | RCOAA223 |
| Recomputed ratio | 13.75% | numerator / denominator | |
| Filed ratio | 13.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.25 pp | $70.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.75% +5.75 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 | $133.9M | 133,910 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $973.8M | 973,827 | RCOAA223 |
| Recomputed ratio | 13.75% | numerator / denominator | |
| Filed ratio | 13.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.75 pp | $56.0M | capital that could be lost first |
Total risk-based capital ratio 15.00% +5.00 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 | $146.1M | 146,118 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $973.8M | 973,827 | RCOAA223 |
| Recomputed ratio | 15.00% | numerator / denominator | |
| Filed ratio | 15.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.00 pp | $48.7M | capital that could be lost first |
Tier 1 leverage ratio 9.78% +4.78 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 | $133.9M | 133,910 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.37B | 1,369,555 | RCOAA224 |
| Recomputed ratio | 9.78% | numerator / denominator | |
| Filed ratio | 9.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.78 pp | $65.4M | 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 | 49,148 | 49,148 | 49,148 | 49,148 | 49,148 | 49,148 | RCOAP742 |
| Retained earnings | 95,685 | 95,394 | 95,201 | 93,571 | 90,112 | 88,339 | RCOAKW00 |
| Accumulated other comprehensive income | (12,109) | (13,185) | (11,606) | (14,791) | (18,706) | (20,842) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 132,724 | 131,357 | 132,743 | 127,928 | 120,554 | 116,645 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,186 | 2,199 | 558 | 3,680 | 7,532 | 9,606 | P859 - P840 |
| Common equity Tier 1 capital | 133,910 | 133,556 | 133,301 | 131,608 | 128,086 | 126,251 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 133,910 | 133,556 | 133,301 | 131,608 | 128,086 | 126,251 | RCOA8274 |
| Tier 2 capital | 12,208 | 11,889 | 11,675 | 11,499 | 11,225 | 11,295 | RCOA5311 |
| Allowance includable in Tier 2 capital | 12,208 | 11,889 | 11,675 | 11,499 | 11,225 | 11,295 | RCOA5310 |
| Total capital | 146,118 | 145,445 | 144,976 | 143,107 | 139,311 | 137,546 | RCOA3792 |
| Total risk-weighted assets | 973,827 | 948,043 | 931,090 | 916,257 | 894,329 | 900,258 | RCOAA223 |
| Average total assets for the leverage ratio | 1,369,555 | 1,354,320 | 1,352,088 | 1,332,893 | 1,323,253 | 1,308,929 | 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 | $79.7M | $3.1M | 3.94% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $285.0M | $51.4M | 18.05% | 5.27% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.6M | $326K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $335.5M | $173.3M | 51.65% | 17.74% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $698K | $1.0M | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $625.4M | $621.0M | 99.29% | 63.58% | RC-R Part II, item 4.d, 5.d |
| All other assets | $51.4M | $52.0M | 101.10% | 5.32% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $91.4M | $63.5M | 69.48% | 6.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $11.0M | NA | 1.13% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $965.6M | ties to item 31 ($965.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $976.6M | RCONB704 |
| Less: excess allowance for credit losses | $2.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $973.8M | 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 | 13.75% | 13.75% | 15.00% | 9.78% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.09% | 14.09% | 15.34% | 9.86% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.32% | 14.32% | 15.57% | 9.86% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.36% | 14.36% | 15.62% | 9.87% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.32% | 14.32% | 15.58% | 9.68% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.02% | 14.02% | 15.28% | 9.65% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.63% | 13.63% | 14.88% | 9.34% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.61% | 13.61% | 14.87% | 9.42% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.16% | 14.16% | 15.41% | 9.59% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.60% | 13.60% | 14.85% | 9.54% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.12% | 13.12% | 14.38% | 9.21% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.08% | 13.08% | 14.33% | 9.11% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| The City National Bank of Sulphur Springs (this bank) | Risk-based | 13.75% | 13.75% | 15.00% | 9.78% | |
| Texas Security Bank | $1.38B | Risk-based | 13.35% | 13.35% | 14.55% | 9.57% |
| The Bank of New York Mellon Trust Company, N.A. | $1.37B | Risk-based | 283.37% | 283.37% | 284.22% | 63.50% |
| Community Financial Services Bank | $1.37B | Risk-based | 13.52% | 13.52% | 14.77% | 10.33% |
| First National Bank of Tennessee | $1.38B | CBLR | NA | NA | NA | 11.55% |
| Southstar Bank, S.S.B. | $1.37B | CBLR | NA | NA | NA | 13.28% |
| Ballston Spa National Bank | $1.37B | Risk-based | 12.52% | 12.52% | 14.66% | 8.74% |
| First American Bank and Trust | $1.38B | Risk-based | 24.75% | 24.75% | 26.00% | 13.81% |
| State Bank of India (California) | $1.38B | Risk-based | 15.94% | 15.94% | 17.19% | 14.05% |
| Truxton Trust Company | $1.37B | Risk-based | 14.02% | 14.02% | 14.92% | 9.27% |
| Wallis Bank | $1.38B | CBLR | NA | NA | NA | 10.10% |
| Peer 25th percentile | 13.44% | 13.44% | 14.72% | 9.70% | ||
| Peer median | 14.02% | 14.02% | 14.92% | 10.94% | ||
| Peer 75th percentile | 20.35% | 20.35% | 21.60% | 13.68% | ||
| This bank's percentile | 43 | 43 | 57 | 30 |
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/596062/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.