Community Bank of Mississippi: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.40% (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: 6.40% (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 13.15% +6.65 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 | $424.4M | 424,440 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.23B | 3,228,512 | RCOAA223 |
| Recomputed ratio | 13.15% | numerator / denominator | |
| Filed ratio | 13.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.65 pp | $214.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.15% +5.15 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 | $424.4M | 424,440 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.23B | 3,228,512 | RCOAA223 |
| Recomputed ratio | 13.15% | numerator / denominator | |
| Filed ratio | 13.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.15 pp | $166.2M | capital that could be lost first |
Total risk-based capital ratio 14.40% +4.40 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 | $464.8M | 464,798 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.23B | 3,228,512 | RCOAA223 |
| Recomputed ratio | 14.40% | numerator / denominator | |
| Filed ratio | 14.40% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.40 pp | $141.9M | capital that could be lost first |
Tier 1 leverage ratio 8.32% +3.32 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 | $424.4M | 424,440 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $5.10B | 5,099,984 | RCOAA224 |
| Recomputed ratio | 8.32% | numerator / denominator | |
| Filed ratio | 8.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.32 pp | $169.4M | 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 | 144,390 | 144,324 | 144,259 | 144,141 | 144,034 | 143,916 | RCOAP742 |
| Retained earnings | 297,517 | 288,859 | 282,899 | 275,968 | 270,312 | 266,004 | RCOAKW00 |
| Accumulated other comprehensive income | (11,702) | (12,151) | (12,687) | (18,141) | (24,626) | (31,332) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 430,205 | 421,032 | 414,471 | 401,968 | 389,720 | 378,588 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,765) | (5,316) | (4,780) | 484 | 6,969 | 13,675 | P859 - P840 |
| Common equity Tier 1 capital | 424,440 | 415,716 | 409,691 | 402,452 | 396,689 | 392,263 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 424,440 | 415,716 | 409,691 | 402,452 | 396,689 | 392,263 | RCOA8274 |
| Tier 2 capital | 40,358 | 39,208 | 36,712 | 35,383 | 33,931 | 32,784 | RCOA5311 |
| Allowance includable in Tier 2 capital | 40,358 | 39,208 | 36,712 | 35,383 | 33,931 | 32,784 | RCOA5310 |
| Total capital | 464,798 | 454,924 | 446,403 | 437,835 | 430,620 | 425,047 | RCOA3792 |
| Total risk-weighted assets | 3,228,512 | 3,136,450 | 3,084,666 | 3,035,002 | 2,986,425 | 2,890,838 | RCOAA223 |
| Average total assets for the leverage ratio | 5,099,984 | 5,062,420 | 5,006,462 | 4,878,591 | 4,807,022 | 4,757,597 | 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 | $396.7M | $5.1M | 1.29% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $962.6M | $8.0M | 0.83% | 0.25% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.7M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $1.59B | $957.4M | 60.09% | 29.65% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.5M | $15.7M | 150.00% | 0.49% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.4M | $3.6M | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.90B | $1.84B | 97.16% | 57.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $263.4M | $260.7M | 98.99% | 8.07% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $133.0M | $133.0M | 100.00% | 4.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $754K | $491K | 65.09% | 0.02% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $800 | 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 | $3.23B | ties to item 31 ($3.23B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.23B | RCONB704 |
| Less: excess allowance for credit losses | $196K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.23B | 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 | 13.15% | 13.15% | 14.40% | 8.32% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.25% | 13.25% | 14.50% | 8.21% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.28% | 13.28% | 14.47% | 8.18% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.26% | 13.26% | 14.43% | 8.25% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.28% | 13.28% | 14.42% | 8.25% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.57% | 13.57% | 14.70% | 8.24% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.81% | 13.81% | 14.91% | 8.08% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.81% | 13.81% | 14.92% | 7.92% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.31% | 14.31% | 15.43% | 8.06% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.56% | 14.56% | 15.70% | 7.95% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.87% | 14.87% | 16.00% | 8.21% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.91% | 14.91% | 16.05% | 8.30% | 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 |
|---|---|---|---|---|---|---|
| Community Bank of Mississippi (this bank) | Risk-based | 13.15% | 13.15% | 14.40% | 8.32% | |
| First National Bank Alaska | $5.12B | Risk-based | 18.52% | 18.52% | 19.25% | 11.95% |
| Vantage Bank Texas | $5.14B | Risk-based | 10.13% | 10.13% | 11.38% | 9.02% |
| Community West Bank | $5.02B | Risk-based | 12.55% | 12.55% | 13.79% | 10.98% |
| Barrington Bank & Trust Company, N.A. | $5.17B | Risk-based | 10.91% | 10.91% | 11.53% | 10.08% |
| Bank of Stockton | $4.99B | Risk-based | 18.81% | 18.81% | 20.07% | 19.95% |
| Southern Bank | $5.19B | Risk-based | 12.12% | 12.12% | 13.37% | 10.45% |
| Northeast Bank | $5.23B | Risk-based | 13.46% | 13.46% | 14.71% | 11.90% |
| John Deere Financial, F.S.B. | $4.93B | CBLR | NA | NA | NA | 19.36% |
| Peer 25th percentile | 11.51% | 11.51% | 12.45% | 10.35% | ||
| Peer median | 12.55% | 12.55% | 13.79% | 11.44% | ||
| Peer 75th percentile | 15.99% | 15.99% | 16.98% | 13.80% | ||
| This bank's percentile | 57 | 57 | 57 | 0 |
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/460033/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.