Community Bank & Trust, Waco, Texas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 19.23% (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: 19.23% (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 25.98% +19.48 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 | $105.4M | 105,400 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.8M | 405,762 | RCOAA223 |
| Recomputed ratio | 25.98% | numerator / denominator | |
| Filed ratio | 25.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.48 pp | $79.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 25.98% +17.98 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 | $105.4M | 105,400 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.8M | 405,762 | RCOAA223 |
| Recomputed ratio | 25.98% | numerator / denominator | |
| Filed ratio | 25.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +17.98 pp | $72.9M | capital that could be lost first |
Total risk-based capital ratio 27.23% +17.23 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 | $110.5M | 110,476 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $405.8M | 405,762 | RCOAA223 |
| Recomputed ratio | 27.23% | numerator / denominator | |
| Filed ratio | 27.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +17.23 pp | $69.9M | capital that could be lost first |
Tier 1 leverage ratio 15.45% +10.45 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 | $105.4M | 105,400 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $682.2M | 682,166 | RCOAA224 |
| Recomputed ratio | 15.45% | numerator / denominator | |
| Filed ratio | 15.45% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.45 pp | $71.3M | 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 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | RCOAP742 |
| Retained earnings | 75,400 | 73,737 | 71,813 | 70,763 | 69,235 | 67,654 | RCOAKW00 |
| Accumulated other comprehensive income | (21,420) | (23,246) | (21,710) | (23,011) | (29,670) | (25,909) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 83,980 | 80,491 | 80,103 | 77,752 | 69,565 | 71,745 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 21,420 | 23,246 | 21,710 | 23,011 | 29,670 | 25,909 | P859 - P840 |
| Common equity Tier 1 capital | 105,400 | 103,737 | 101,813 | 100,763 | 99,235 | 97,654 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 105,400 | 103,737 | 101,813 | 100,763 | 99,235 | 97,654 | RCOA8274 |
| Tier 2 capital | 5,076 | 5,329 | 5,243 | 5,180 | 5,301 | 5,123 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,076 | 5,329 | 5,243 | 5,180 | 5,301 | 5,123 | RCOA5310 |
| Total capital | 110,476 | 109,066 | 107,056 | 105,943 | 104,536 | 102,777 | RCOA3792 |
| Total risk-weighted assets | 405,762 | 425,267 | 418,442 | 413,521 | 423,640 | 409,864 | RCOAA223 |
| Average total assets for the leverage ratio | 682,166 | 671,665 | 656,022 | 657,544 | 669,712 | 667,741 | 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 | $54.0M | $849K | 1.57% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $227.8M | $40.3M | 17.71% | 9.93% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $159.3M | $81.0M | 50.87% | 19.96% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $17.2M | $25.8M | 150.00% | 6.36% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $38K | $57K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $200.8M | $198.3M | 98.78% | 48.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $21.9M | $21.7M | 98.74% | 5.33% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $38.0M | $38.0M | 100.00% | 9.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| 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 | $406.1M | ties to item 31 ($406.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $406.1M | RCONB704 |
| Less: excess allowance for credit losses | $332K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $405.8M | 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 | 25.98% | 25.98% | 27.23% | 15.45% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.39% | 24.39% | 25.65% | 15.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.33% | 24.33% | 25.58% | 15.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.37% | 24.37% | 25.62% | 15.32% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.42% | 23.42% | 24.68% | 14.82% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.83% | 23.83% | 25.08% | 14.62% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.55% | 22.55% | 23.62% | 14.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.88% | 22.88% | 24.13% | 14.60% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.44% | 22.44% | 23.69% | 14.51% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.64% | 22.64% | 23.90% | 14.32% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.49% | 22.49% | 23.74% | 14.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.75% | 22.75% | 24.00% | 14.42% | 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 |
|---|---|---|---|---|---|---|
| Community Bank & Trust, Waco, Texas (this bank) | Risk-based | 25.98% | 25.98% | 27.23% | 15.45% | |
| Reliance Savings Bank | $648.9M | Risk-based | 15.35% | 15.35% | 16.27% | 12.24% |
| Clear Lake Bank and Trust Company | $649.3M | Risk-based | 11.28% | 11.28% | 12.53% | 8.53% |
| Outdoor Bank | $648.8M | CBLR | NA | NA | NA | 9.24% |
| Modern Bank, N.A. | $648.5M | Risk-based | 12.96% | 12.96% | 14.21% | 9.56% |
| First Eagle Bank | $649.6M | CBLR | NA | NA | NA | 21.29% |
| Citizens State Bank - La Crosse | $648.5M | CBLR | NA | NA | NA | 13.36% |
| The Bank of Tescott | $648.3M | CBLR | NA | NA | NA | 10.62% |
| Phoenixville Federal Bank and Trust | $648.0M | CBLR | NA | NA | NA | 12.62% |
| Northeast Georgia Bank | $650.6M | CBLR | NA | NA | NA | 13.41% |
| Dominion Bank | $647.4M | Risk-based | 13.08% | 13.08% | 14.03% | 11.17% |
| Peer 25th percentile | 12.54% | 12.54% | 13.66% | 9.83% | ||
| Peer median | 13.02% | 13.02% | 14.12% | 11.71% | ||
| Peer 75th percentile | 13.65% | 13.65% | 14.73% | 13.18% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/549862/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.