Douglas National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.60% (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: 7.60% (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 14.53% +8.03 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 | $34.3M | 34,282 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.9M | 235,921 | RCOAA223 |
| Recomputed ratio | 14.53% | numerator / denominator | |
| Filed ratio | 14.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.03 pp | $18.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.53% +6.53 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 | $34.3M | 34,282 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.9M | 235,921 | RCOAA223 |
| Recomputed ratio | 14.53% | numerator / denominator | |
| Filed ratio | 14.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.53 pp | $15.4M | capital that could be lost first |
Total risk-based capital ratio 15.60% +5.60 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 | $36.8M | 36,809 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $235.9M | 235,921 | RCOAA223 |
| Recomputed ratio | 15.60% | numerator / denominator | |
| Filed ratio | 15.60% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.60 pp | $13.2M | capital that could be lost first |
Tier 1 leverage ratio 10.33% +5.33 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 | $34.3M | 34,282 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $331.9M | 331,883 | RCOAA224 |
| Recomputed ratio | 10.33% | numerator / denominator | |
| Filed ratio | 10.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.33 pp | $17.7M | 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 | 8,500 | 8,500 | 8,500 | 8,500 | 8,500 | 8,500 | RCOAP742 |
| Retained earnings | 25,782 | 24,437 | 26,125 | 24,665 | 23,294 | 21,757 | RCOAKW00 |
| Accumulated other comprehensive income | (2,366) | (2,583) | (2,438) | (2,793) | (3,187) | (3,485) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,916 | 30,354 | 32,187 | 30,372 | 28,607 | 26,772 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,366 | 2,583 | 2,438 | 2,793 | 3,187 | 3,485 | P859 - P840 |
| Common equity Tier 1 capital | 34,282 | 32,937 | 34,625 | 33,165 | 31,794 | 30,257 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,282 | 32,937 | 34,625 | 33,165 | 31,794 | 30,257 | RCOA8274 |
| Tier 2 capital | 2,527 | 2,483 | 2,462 | 2,416 | 2,373 | 2,319 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,527 | 2,483 | 2,462 | 2,416 | 2,373 | 2,319 | RCOA5310 |
| Total capital | 36,809 | 35,420 | 37,087 | 35,581 | 34,167 | 32,576 | RCOA3792 |
| Total risk-weighted assets | 235,921 | 232,048 | 228,191 | 222,538 | 220,161 | 218,755 | RCOAA223 |
| Average total assets for the leverage ratio | 331,883 | 331,733 | 316,299 | 319,047 | 328,333 | 330,811 | 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 | $41.7M | $7.3M | 17.42% | 3.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.0M | $10.1M | 36.11% | 4.28% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $106.8M | $59.5M | 55.68% | 25.20% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $15K | $22K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $145.5M | $145.5M | 100.00% | 61.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.6M | $5.2M | 92.28% | 2.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.2M | $4.2M | 100.00% | 1.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.2M | NA | 1.80% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $231.7M | ties to item 31 ($231.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $235.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $235.9M | 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 | 14.53% | 14.53% | 15.60% | 10.33% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.19% | 14.19% | 15.26% | 9.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.17% | 15.17% | 16.25% | 10.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.90% | 14.90% | 15.99% | 10.39% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.44% | 14.44% | 15.52% | 9.68% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.83% | 13.83% | 14.89% | 9.15% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.76% | 13.76% | 14.79% | 9.56% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.37% | 14.37% | 15.47% | 10.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.00% | 14.00% | 15.09% | 10.26% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.10% | 14.10% | 15.22% | 9.89% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.06% | 15.06% | 16.17% | 10.28% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.83% | 14.83% | 15.93% | 10.18% | 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 |
|---|---|---|---|---|---|---|
| Douglas National Bank (this bank) | Risk-based | 14.53% | 14.53% | 15.60% | 10.33% | |
| The Equitable Bank, S.S.B. | $327.1M | CBLR | NA | NA | NA | 9.70% |
| Columbus State Bank | $326.5M | Risk-based | 61.75% | 61.75% | 62.01% | 14.47% |
| PCSB Bank | $326.1M | CBLR | NA | NA | NA | 11.09% |
| First State Bank of Forrest | $327.8M | Risk-based | 11.68% | 11.68% | 12.70% | 8.92% |
| Elizabethton Federal Savings Bank | $326.0M | CBLR | NA | NA | NA | 42.27% |
| Western Bank | $325.9M | Risk-based | 32.97% | 32.97% | 34.21% | 12.21% |
| First State Bank of Burnet | $325.8M | CBLR | NA | NA | NA | 12.53% |
| State Bank of Newburg | $328.1M | CBLR | NA | NA | NA | 17.27% |
| First State Bank | $328.1M | CBLR | NA | NA | NA | 11.24% |
| Decatur County Bank | $325.6M | Risk-based | 11.01% | 11.01% | 12.00% | 9.03% |
| Peer 25th percentile | 11.51% | 11.51% | 12.53% | 10.05% | ||
| Peer median | 22.33% | 22.33% | 23.46% | 11.72% | ||
| Peer 75th percentile | 40.17% | 40.17% | 41.16% | 13.98% | ||
| This bank's percentile | 50 | 50 | 50 | 30 |
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/3049635/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.