Cogent Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.01% (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: 5.01% (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 11.95% +5.45 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 | $240.6M | 240,556 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.01B | 2,012,457 | RCOAA223 |
| Recomputed ratio | 11.95% | numerator / denominator | |
| Filed ratio | 11.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.45 pp | $109.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.95% +3.95 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 | $240.6M | 240,556 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.01B | 2,012,457 | RCOAA223 |
| Recomputed ratio | 11.95% | numerator / denominator | |
| Filed ratio | 11.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.95 pp | $79.6M | capital that could be lost first |
Total risk-based capital ratio 13.01% +3.01 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 | $261.8M | 261,771 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.01B | 2,012,457 | RCOAA223 |
| Recomputed ratio | 13.01% | numerator / denominator | |
| Filed ratio | 13.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.01 pp | $60.5M | capital that could be lost first |
Tier 1 leverage ratio 9.72% +4.72 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 | $240.6M | 240,556 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.48B | 2,475,941 | RCOAA224 |
| Recomputed ratio | 9.72% | numerator / denominator | |
| Filed ratio | 9.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.72 pp | $116.8M | 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 | 121,522 | 121,370 | 121,235 | 121,099 | 120,964 | 120,838 | RCOAP742 |
| Retained earnings | 121,231 | 107,012 | 94,139 | 81,628 | 73,212 | 63,817 | RCOAKW00 |
| Accumulated other comprehensive income | 742 | 814 | 2,440 | 2,573 | 1,575 | 1,042 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 243,495 | 229,196 | 217,814 | 205,300 | 195,751 | 185,697 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,939) | (3,027) | (4,031) | (4,133) | (3,248) | (2,675) | P859 - P840 |
| Common equity Tier 1 capital | 240,556 | 226,169 | 213,783 | 201,167 | 192,503 | 183,022 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 240,556 | 226,169 | 213,783 | 201,167 | 192,503 | 183,022 | RCOA8274 |
| Tier 2 capital | 21,215 | 21,300 | 21,215 | 22,762 | 18,980 | 17,564 | RCOA5311 |
| Allowance includable in Tier 2 capital | 21,215 | 21,300 | 21,215 | 22,762 | 18,980 | 17,564 | RCOA5310 |
| Total capital | 261,771 | 247,469 | 234,998 | 223,929 | 211,483 | 200,586 | RCOA3792 |
| Total risk-weighted assets | 2,012,457 | 2,082,337 | 2,046,929 | 1,982,113 | 1,815,310 | 1,703,309 | RCOAA223 |
| Average total assets for the leverage ratio | 2,475,941 | 2,459,634 | 2,429,007 | 2,308,958 | 2,187,425 | 2,053,759 | 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 | $161.7M | $170K | 0.11% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $25.5M | $3.7M | 14.37% | 0.18% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $290.9M | $155.4M | 53.41% | 7.72% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.7M | $8.6M | 150.00% | 0.43% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.53B | $1.49B | 97.11% | 73.82% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.8M | $39.7M | 105.11% | 1.97% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $70.3M | $70.3M | 100.00% | 3.49% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $249.2M | NA | 12.38% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.76B | ties to item 31 ($1.76B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.01B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.01B | 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 | 11.95% | 11.95% | 13.01% | 9.72% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.86% | 10.86% | 11.88% | 9.20% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.44% | 10.44% | 11.48% | 8.80% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.15% | 10.15% | 11.30% | 8.71% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.60% | 10.60% | 11.65% | 8.80% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.75% | 10.75% | 11.78% | 8.91% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.86% | 10.86% | 11.88% | 8.88% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.68% | 10.68% | 11.81% | 8.69% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.00% | 10.00% | 11.15% | 8.28% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 9.56% | 9.56% | 10.68% | 8.05% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.87% | 9.87% | 11.07% | 8.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.69% | 10.69% | 11.94% | 8.37% | 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 |
|---|---|---|---|---|---|---|
| Cogent Bank (this bank) | Risk-based | 11.95% | 11.95% | 13.01% | 9.72% | |
| Somerset Trust Company | $2.47B | Risk-based | 12.72% | 12.72% | 13.97% | 9.10% |
| Traditional Bank, Inc. | $2.44B | Risk-based | 14.02% | 14.02% | 15.11% | 10.56% |
| Credit One Bank, N.A. | $2.44B | CBLR | NA | NA | NA | 28.17% |
| El Dorado Savings Bank, F.S.B. | $2.44B | Risk-based | 53.22% | 53.22% | 54.20% | 13.43% |
| Newtek Bank, N.A. | $2.47B | Risk-based | 11.52% | 11.52% | 12.79% | 8.66% |
| TexasBank | $2.48B | Risk-based | 17.39% | 17.39% | 18.64% | 12.87% |
| Western State Bank | $2.49B | CBLR | NA | NA | NA | 13.19% |
| First County Bank | $2.42B | Risk-based | 12.08% | 12.08% | 13.02% | 9.55% |
| Peoples Bank | $2.42B | CBLR | NA | NA | NA | 13.27% |
| Peer 25th percentile | 12.24% | 12.24% | 13.26% | 9.55% | ||
| Peer median | 13.37% | 13.37% | 14.54% | 12.87% | ||
| Peer 75th percentile | 16.55% | 16.55% | 17.76% | 13.27% | ||
| This bank's percentile | 17 | 17 | 17 | 33 |
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/2847142/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.