CNB Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.81% (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: 7.81% (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 14.56% +8.06 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 | $76.6M | 76,577 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $525.9M | 525,852 | RCOAA223 |
| Recomputed ratio | 14.56% | numerator / denominator | |
| Filed ratio | 14.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.06 pp | $42.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.56% +6.56 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 | $76.6M | 76,577 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $525.9M | 525,852 | RCOAA223 |
| Recomputed ratio | 14.56% | numerator / denominator | |
| Filed ratio | 14.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.56 pp | $34.5M | capital that could be lost first |
Total risk-based capital ratio 15.81% +5.81 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 | $83.2M | 83,154 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $525.9M | 525,852 | RCOAA223 |
| Recomputed ratio | 15.81% | numerator / denominator | |
| Filed ratio | 15.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.81 pp | $30.6M | capital that could be lost first |
Tier 1 leverage ratio 9.50% +4.50 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 | $76.6M | 76,577 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $806.0M | 806,021 | RCOAA224 |
| Recomputed ratio | 9.50% | numerator / denominator | |
| Filed ratio | 9.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.50 pp | $36.3M | 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 | 22,121 | 22,121 | 22,121 | 22,121 | 4,621 | 4,621 | RCOAP742 |
| Retained earnings | 54,456 | 52,335 | 51,271 | 49,467 | 47,892 | 46,843 | RCOAKW00 |
| Accumulated other comprehensive income | (7,874) | (7,279) | (7,277) | (7,703) | (10,056) | (9,464) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 68,703 | 67,177 | 66,115 | 63,885 | 42,457 | 42,000 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,874 | 7,279 | 7,277 | 7,703 | 9,844 | 9,464 | P859 - P840 |
| Common equity Tier 1 capital | 76,577 | 74,456 | 73,392 | 71,588 | 52,301 | 51,464 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 76,577 | 74,456 | 73,392 | 71,588 | 52,301 | 51,464 | RCOA8274 |
| Tier 2 capital | 6,577 | 6,384 | 6,237 | 6,059 | 5,767 | 5,555 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,577 | 6,384 | 6,237 | 6,059 | 5,767 | 5,555 | RCOA5310 |
| Total capital | 83,154 | 80,840 | 79,629 | 77,647 | 58,068 | 57,019 | RCOA3792 |
| Total risk-weighted assets | 525,852 | 510,471 | 498,623 | 484,513 | 461,000 | 444,005 | RCOAA223 |
| Average total assets for the leverage ratio | 806,021 | 791,866 | 786,375 | 707,547 | 664,199 | 653,265 | 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 | $11.8M | $182K | 1.54% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $193.4M | $40.6M | 21.00% | 7.72% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $340.3M | $170.6M | 50.12% | 32.41% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $91K | $102K | 111.54% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $244.4M | $244.4M | 100.00% | 46.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $30.2M | $26.2M | 86.83% | 4.99% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $58.5M | $44.1M | 75.38% | 8.38% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $2.9M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| 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 | $526.2M | ties to item 31 ($526.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $526.2M | RCONB704 |
| Less: excess allowance for credit losses | $334K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $525.9M | 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 | 14.56% | 14.56% | 15.81% | 9.50% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.59% | 14.59% | 15.84% | 9.40% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.72% | 14.72% | 15.97% | 9.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.78% | 14.78% | 16.03% | 10.12% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.35% | 11.35% | 12.60% | 7.87% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.59% | 11.59% | 12.84% | 7.88% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.81% | 11.81% | 13.06% | 7.91% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.03% | 12.03% | 13.28% | 7.93% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.82% | 11.82% | 13.07% | 7.85% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.87% | 11.87% | 13.12% | 7.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.74% | 11.74% | 12.99% | 7.88% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.95% | 11.95% | 13.20% | 7.87% | 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 |
|---|---|---|---|---|---|---|
| CNB Bank, Inc. (this bank) | Risk-based | 14.56% | 14.56% | 15.81% | 9.50% | |
| Anchor Bank | $805.5M | CBLR | NA | NA | NA | 8.85% |
| Monson Savings Bank | $806.3M | CBLR | NA | NA | NA | 9.55% |
| The Citizens Bank | $804.3M | Risk-based | 17.62% | 17.62% | 18.63% | 9.11% |
| Franklin Bank & Trust Company | $803.6M | CBLR | NA | NA | NA | 13.48% |
| MRV Banks | $803.1M | CBLR | NA | NA | NA | 11.48% |
| Flagship Bank | $802.8M | CBLR | NA | NA | NA | 11.69% |
| Bank of Bridger, N.A. | $802.7M | Risk-based | 19.23% | 19.23% | 20.48% | 10.08% |
| Maverick Bank | $809.1M | CBLR | NA | NA | NA | 8.81% |
| Platte Valley Bank | $809.2M | CBLR | NA | NA | NA | 9.73% |
| Western State Bank | $802.1M | Risk-based | 13.78% | 13.78% | 15.04% | 10.69% |
| Peer 25th percentile | 15.70% | 15.70% | 16.83% | 9.22% | ||
| Peer median | 17.62% | 17.62% | 18.63% | 9.90% | ||
| Peer 75th percentile | 18.42% | 18.42% | 19.55% | 11.28% | ||
| This bank's percentile | 33 | 33 | 33 | 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/944627/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.