Consumers National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.93% (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: 3.93% (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 10.91% +4.41 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 | $105.2M | 105,227 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $964.2M | 964,204 | RCOAA223 |
| Recomputed ratio | 10.91% | numerator / denominator | |
| Filed ratio | 10.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.41 pp | $42.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.91% +2.91 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 | $105.2M | 105,227 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $964.2M | 964,204 | RCOAA223 |
| Recomputed ratio | 10.91% | numerator / denominator | |
| Filed ratio | 10.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.91 pp | $28.1M | capital that could be lost first |
Total risk-based capital ratio 11.93% +1.93 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 | $115.0M | 115,006 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $964.2M | 964,204 | RCOAA223 |
| Recomputed ratio | 11.93% | numerator / denominator | |
| Filed ratio | 11.93% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.93 pp | $18.6M | capital that could be lost first |
Tier 1 leverage ratio 8.35% +3.35 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 | $105.2M | 105,227 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.26B | 1,259,614 | RCOAA224 |
| Recomputed ratio | 8.35% | numerator / denominator | |
| Filed ratio | 8.35% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.35 pp | $42.2M | 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 | 23,918 | 23,918 | 23,918 | 23,918 | 23,918 | 23,918 | RCOAP742 |
| Retained earnings | 83,954 | 81,639 | 79,468 | 77,060 | 74,423 | 72,669 | RCOAKW00 |
| Accumulated other comprehensive income | (17,859) | (18,510) | (17,005) | (19,255) | (22,554) | (23,674) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 90,013 | 87,047 | 86,381 | 81,723 | 75,787 | 72,913 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 15,214 | 15,853 | 14,337 | 16,576 | 19,864 | 20,973 | P859 - P840 |
| Common equity Tier 1 capital | 105,227 | 102,900 | 100,718 | 98,299 | 95,651 | 93,886 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 105,227 | 102,900 | 100,718 | 98,299 | 95,651 | 93,886 | RCOA8274 |
| Tier 2 capital | 9,779 | 9,338 | 9,197 | 8,983 | 8,709 | 8,286 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,779 | 9,338 | 9,197 | 8,983 | 8,709 | 8,286 | RCOA5310 |
| Total capital | 115,006 | 112,238 | 109,915 | 107,282 | 104,360 | 102,172 | RCOA3792 |
| Total risk-weighted assets | 964,204 | 930,016 | 920,675 | 891,688 | 870,001 | 825,033 | RCOAA223 |
| Average total assets for the leverage ratio | 1,259,614 | 1,229,759 | 1,217,133 | 1,193,628 | 1,162,362 | 1,127,328 | 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 | $26.3M | $2.0M | 7.60% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $284.5M | $70.9M | 24.91% | 7.35% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $18.5M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $264.0M | $149.8M | 56.73% | 15.53% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $77K | $40K | 52.08% | 0.00% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $674.5M | $655.1M | 97.12% | 67.94% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $103K | $103K | 100.00% | 0.01% | RC-R Part II, item 7 |
| All other assets | $57.8M | $54.4M | 94.21% | 5.64% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $40.5M | $30.6M | 75.59% | 3.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.3M | NA | 0.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $962.9M | ties to item 31 ($962.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $964.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $964.2M | 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 | 10.91% | 10.91% | 11.93% | 8.35% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.06% | 11.06% | 12.07% | 8.37% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.94% | 10.94% | 11.94% | 8.28% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.02% | 11.02% | 12.03% | 8.24% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.99% | 10.99% | 12.00% | 8.23% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.38% | 11.38% | 12.38% | 8.33% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.34% | 11.34% | 12.33% | 8.15% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.13% | 11.13% | 12.13% | 8.05% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.07% | 11.07% | 12.07% | 7.98% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.13% | 11.13% | 12.15% | 7.97% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.04% | 11.04% | 12.08% | 7.85% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.99% | 10.99% | 12.02% | 7.79% | 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 |
|---|---|---|---|---|---|---|
| Consumers National Bank (this bank) | Risk-based | 10.91% | 10.91% | 11.93% | 8.35% | |
| First Southern National Bank | $1.28B | Risk-based | 18.33% | 18.33% | 19.58% | 10.85% |
| Synergy Bank | $1.28B | CBLR | NA | NA | NA | 11.26% |
| Forward Bank | $1.28B | Risk-based | 10.94% | 11.85% | 12.83% | 9.18% |
| Savings Bank of Mendocino County | $1.28B | CBLR | NA | NA | NA | 17.93% |
| Legend Bank, N. A. | $1.27B | Risk-based | 14.14% | 14.14% | 15.32% | 10.35% |
| First Harrison Bank | $1.29B | CBLR | NA | NA | NA | 11.33% |
| Legacy Bank | $1.27B | Risk-based | 10.03% | 10.03% | 11.28% | 8.85% |
| Adams Bank & Trust | $1.29B | CBLR | NA | NA | NA | 14.11% |
| Merchants National Bank | $1.27B | Risk-based | 12.00% | 12.00% | 13.20% | 8.91% |
| Central Penn Bank & Trust | $1.27B | CBLR | NA | NA | NA | 9.01% |
| Peer 25th percentile | 10.94% | 11.85% | 12.83% | 9.05% | ||
| Peer median | 12.00% | 12.00% | 13.20% | 10.60% | ||
| Peer 75th percentile | 14.14% | 14.14% | 15.32% | 11.31% | ||
| This bank's percentile | 20 | 20 | 20 | 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/477321/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.