The Claxton Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.65% (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: 8.65% (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 15.39% +8.89 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 | $37.2M | 37,160 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.4M | 241,384 | RCOAA223 |
| Recomputed ratio | 15.39% | numerator / denominator | |
| Filed ratio | 15.39% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.89 pp | $21.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.39% +7.39 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 | $37.2M | 37,160 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.4M | 241,384 | RCOAA223 |
| Recomputed ratio | 15.39% | numerator / denominator | |
| Filed ratio | 15.39% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.39 pp | $17.8M | capital that could be lost first |
Total risk-based capital ratio 16.65% +6.65 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 | $40.2M | 40,180 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $241.4M | 241,384 | RCOAA223 |
| Recomputed ratio | 16.65% | numerator / denominator | |
| Filed ratio | 16.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.65 pp | $16.0M | capital that could be lost first |
Tier 1 leverage ratio 12.60% +7.60 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 | $37.2M | 37,160 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $294.9M | 294,851 | RCOAA224 |
| Recomputed ratio | 12.60% | numerator / denominator | |
| Filed ratio | 12.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.60 pp | $22.4M | 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 | 27,448 | 27,398 | 27,427 | 27,354 | 27,276 | 27,197 | RCOAP742 |
| Retained earnings | 9,712 | 9,319 | 9,227 | 9,034 | 8,805 | 8,419 | RCOAKW00 |
| Accumulated other comprehensive income | (1,556) | (1,525) | (1,378) | (1,590) | (1,949) | (2,042) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,604 | 35,192 | 35,276 | 34,798 | 34,132 | 33,574 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,556 | 1,525 | 1,378 | 1,603 | 1,938 | 2,042 | P859 - P840 |
| Common equity Tier 1 capital | 37,160 | 36,717 | 36,654 | 36,401 | 36,070 | 35,616 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 37,160 | 36,717 | 36,654 | 36,401 | 36,070 | 35,616 | RCOA8274 |
| Tier 2 capital | 3,020 | 2,926 | 2,704 | 2,318 | 2,233 | 1,936 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,020 | 2,926 | 2,704 | 2,318 | 2,233 | 1,936 | RCOA5310 |
| Total capital | 40,180 | 39,643 | 39,358 | 38,719 | 38,303 | 37,552 | RCOA3792 |
| Total risk-weighted assets | 241,384 | 233,818 | 216,151 | 185,027 | 178,213 | 154,412 | RCOAA223 |
| Average total assets for the leverage ratio | 294,851 | 273,862 | 259,003 | 242,078 | 230,488 | 222,281 | 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 | $26.1M | $876K | 3.36% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.8M | $17.5M | 31.87% | 7.23% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $37.0M | $22.0M | 59.58% | 9.11% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.0M | $7.4M | 150.00% | 3.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $173.5M | $173.5M | 100.00% | 71.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $13.6M | $12.7M | 92.91% | 5.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.0M | $7.7M | 95.53% | 3.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $241.6M | ties to item 31 ($241.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $241.6M | RCONB704 |
| Less: excess allowance for credit losses | $234K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $241.4M | 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 | 15.39% | 15.39% | 16.65% | 12.60% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.70% | 15.70% | 16.95% | 13.41% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.96% | 16.96% | 18.21% | 14.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.67% | 19.67% | 20.93% | 15.04% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.24% | 20.24% | 21.49% | 15.65% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.07% | 23.07% | 24.32% | 16.02% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.54% | 24.54% | 25.80% | 17.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 27.58% | 27.58% | 28.84% | 18.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 28.33% | 28.33% | 29.59% | 20.15% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.04% | 14.04% | 15.32% | 10.10% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.07% | 14.07% | 15.34% | 10.29% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.74% | 13.74% | 15.00% | 9.73% | 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 |
|---|---|---|---|---|---|---|
| The Claxton Bank (this bank) | Risk-based | 15.39% | 15.39% | 16.65% | 12.60% | |
| Savings Bank | $304.8M | CBLR | NA | NA | NA | 13.60% |
| Holcomb Bank | $304.8M | Risk-based | 11.58% | 11.58% | 12.83% | 8.84% |
| The Farmers Bank of Milton | $305.1M | Risk-based | 19.43% | 19.43% | 20.24% | 12.57% |
| Century Bank of the Ozarks | $305.3M | CBLR | NA | NA | NA | 8.84% |
| Global Bank | $304.2M | CBLR | NA | NA | NA | 12.11% |
| Security Bank Midwest | $304.1M | CBLR | NA | NA | NA | 10.52% |
| Valley Bank of Commerce | $304.1M | Risk-based | 23.30% | 23.30% | 24.56% | 14.47% |
| First Secure State Bank | $305.6M | Risk-based | 17.48% | 17.48% | 18.53% | 13.03% |
| Bank Irvine | $305.6M | CBLR | NA | NA | NA | 22.76% |
| Peer 25th percentile | 16.01% | 16.01% | 17.11% | 10.52% | ||
| Peer median | 18.46% | 18.46% | 19.39% | 12.57% | ||
| Peer 75th percentile | 20.40% | 20.40% | 21.32% | 13.60% | ||
| This bank's percentile | 25 | 25 | 25 | 56 |
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/452739/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.