The Commercial Bank of Grayson: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.85% (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: 10.85% (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 17.60% +11.10 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 | $26.9M | 26,919 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.0M | 152,955 | RCOAA223 |
| Recomputed ratio | 17.60% | numerator / denominator | |
| Filed ratio | 17.60% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.10 pp | $17.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.60% +9.60 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 | $26.9M | 26,919 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.0M | 152,955 | RCOAA223 |
| Recomputed ratio | 17.60% | numerator / denominator | |
| Filed ratio | 17.60% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.60 pp | $14.7M | capital that could be lost first |
Total risk-based capital ratio 18.85% +8.85 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 | $28.8M | 28,834 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $153.0M | 152,955 | RCOAA223 |
| Recomputed ratio | 18.85% | numerator / denominator | |
| Filed ratio | 18.85% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.85 pp | $13.5M | capital that could be lost first |
Tier 1 leverage ratio 11.01% +6.01 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 | $26.9M | 26,919 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $244.4M | 244,419 | RCOAA224 |
| Recomputed ratio | 11.01% | numerator / denominator | |
| Filed ratio | 11.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.01 pp | $14.7M | 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 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 | RCOAP742 |
| Retained earnings | 18,919 | 18,344 | 19,907 | 19,980 | 19,669 | 19,400 | RCOAKW00 |
| Accumulated other comprehensive income | (2,201) | (1,957) | (1,852) | (2,080) | (2,801) | (3,084) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 24,718 | 24,387 | 26,055 | 25,900 | 24,868 | 24,316 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,201 | 1,957 | 1,852 | 2,080 | 2,801 | 3,084 | P859 - P840 |
| Common equity Tier 1 capital | 26,919 | 26,344 | 27,907 | 27,980 | 27,669 | 27,400 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,919 | 26,344 | 27,907 | 27,980 | 27,669 | 27,400 | RCOA8274 |
| Tier 2 capital | 1,915 | 1,892 | 1,863 | 1,859 | 1,850 | 1,886 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,915 | 1,892 | 1,863 | 1,859 | 1,850 | 1,886 | RCOA5310 |
| Total capital | 28,834 | 28,236 | 29,770 | 29,839 | 29,519 | 29,286 | RCOA3792 |
| Total risk-weighted assets | 152,955 | 151,174 | 148,788 | 148,489 | 147,780 | 150,754 | RCOAA223 |
| Average total assets for the leverage ratio | 244,419 | 242,532 | 245,005 | 240,392 | 239,778 | 235,388 | 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 | $12.8M | $1.5M | 11.55% | 0.97% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $70.4M | $17.6M | 24.97% | 11.48% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $900K | $180K | 20.00% | 0.12% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $68.4M | $35.4M | 51.71% | 23.08% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.9M | $4.3M | 150.00% | 2.80% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $86.5M | $86.5M | 100.00% | 56.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.3M | $4.8M | 90.68% | 3.15% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.0M | $3.0M | 100.00% | 1.99% | 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 | $153.2M | ties to item 31 ($153.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $153.2M | RCONB704 |
| Less: excess allowance for credit losses | $257K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $153.0M | 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 | 17.60% | 17.60% | 18.85% | 11.01% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.43% | 17.43% | 18.68% | 10.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.76% | 18.76% | 20.01% | 11.39% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.84% | 18.84% | 20.10% | 11.64% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.72% | 18.72% | 19.98% | 11.54% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.18% | 18.18% | 19.43% | 11.64% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.90% | 17.90% | 19.15% | 11.80% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.18% | 18.18% | 19.43% | 12.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.17% | 18.17% | 19.36% | 12.13% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.18% | 18.18% | 19.28% | 12.02% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.86% | 17.86% | 18.91% | 11.88% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.35% | 18.35% | 18.88% | 12.28% | 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 Commercial Bank of Grayson (this bank) | Risk-based | 17.60% | 17.60% | 18.85% | 11.01% | |
| Wells Fargo Delaware Trust Company, N.A. | $242.0M | Risk-based | 497.10% | 497.10% | 497.10% | 99.98% |
| National Bank & Trust | $242.0M | CBLR | NA | NA | NA | 10.83% |
| Arcadian Bank | $242.1M | CBLR | NA | NA | NA | 12.01% |
| Waycross Bank & Trust | $242.2M | CBLR | NA | NA | NA | 12.15% |
| The Idabel National Bank | $242.3M | Risk-based | 23.53% | 23.53% | 24.81% | 16.18% |
| Citizens Bank & Trust Company | $242.3M | CBLR | NA | NA | NA | 11.45% |
| Center National Bank | $242.6M | Risk-based | 16.56% | 16.56% | 17.76% | 11.05% |
| First Farmers & Merchants National Bank | $242.6M | Risk-based | 14.32% | 14.32% | 15.31% | 11.62% |
| Security Savings Bank | $241.4M | CBLR | NA | NA | NA | 12.97% |
| Firstoak Bank | $241.2M | CBLR | NA | NA | NA | 10.48% |
| Peer 25th percentile | 16.00% | 16.00% | 17.15% | 11.15% | ||
| Peer median | 20.05% | 20.05% | 21.28% | 11.81% | ||
| Peer 75th percentile | 141.93% | 141.93% | 142.88% | 12.76% | ||
| This bank's percentile | 50 | 50 | 50 | 20 |
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/812614/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.