Eastern National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.17% (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: 7.17% (RCFAH311).
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 13.92% +7.42 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 | $5.6M | 5,637 | RCFAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $40.5M | 40,509 | RCFAA223 |
| Recomputed ratio | 13.92% | numerator / denominator | |
| Filed ratio | 13.92% | RCFAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.42 pp | $3.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.92% +5.92 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 | $5.6M | 5,637 | RCFA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $40.5M | 40,509 | RCFAA223 |
| Recomputed ratio | 13.92% | numerator / denominator | |
| Filed ratio | 13.92% | RCFA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.92 pp | $2.4M | capital that could be lost first |
Total risk-based capital ratio 15.17% +5.17 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 | $6.1M | 6,147 | RCFA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $40.5M | 40,509 | RCFAA223 |
| Recomputed ratio | 15.17% | numerator / denominator | |
| Filed ratio | 15.17% | RCFA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.17 pp | $2.1M | capital that could be lost first |
Tier 1 leverage ratio 8.01% +3.01 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 | $5.6M | 5,637 | RCFA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $70.3M | 70,334 | RCFAA224 |
| Recomputed ratio | 8.01% | numerator / denominator | |
| Filed ratio | 8.01% | RCFA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.01 pp | $2.1M | 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 | 20,102 | 20,103 | 20,103 | 20,103 | 20,103 | 20,102 | RCFAP742 |
| Retained earnings | (14,465) | (13,434) | (12,021) | (10,786) | (10,195) | (10,041) | RCFAKW00 |
| Accumulated other comprehensive income | (25) | (27) | (29) | (37) | (47) | (53) | RCFAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,612 | 6,642 | 8,053 | 9,280 | 9,861 | 10,008 | RCFAP840 |
| Adjustments and deductions from common equity Tier 1 | 25 | 27 | 29 | 36 | 47 | 53 | P859 - P840 |
| Common equity Tier 1 capital | 5,637 | 6,669 | 8,082 | 9,316 | 9,908 | 10,061 | RCFAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP865 |
| Tier 1 capital | 5,637 | 6,669 | 8,082 | 9,316 | 9,908 | 10,061 | RCFA8274 |
| Tier 2 capital | 510 | 574 | 661 | 689 | 740 | 911 | RCFA5311 |
| Allowance includable in Tier 2 capital | 510 | 574 | 661 | 689 | 740 | 911 | RCFA5310 |
| Total capital | 6,147 | 7,243 | 8,743 | 10,005 | 10,648 | 10,972 | RCFA3792 |
| Total risk-weighted assets | 40,509 | 45,446 | 52,317 | 54,420 | 58,415 | 72,147 | RCFAA223 |
| Average total assets for the leverage ratio | 70,334 | 78,587 | 89,694 | 98,612 | 105,117 | 120,341 | RCFAA224 |
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 | $17.6M | $1.9M | 10.84% | 4.69% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $605K | $121K | 20.00% | 0.30% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $36.7M | $26.5M | 72.13% | 64.87% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $8.7M | $8.5M | 97.94% | 20.88% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.3M | $2.1M | 89.31% | 5.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.7M | $1.7M | 100.00% | 4.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $40.8M | ties to item 31 ($40.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $40.8M | RCFDB704 |
| Less: excess allowance for credit losses | $301K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $40.5M | RCFDG641, 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 | 13.92% | 13.92% | 15.17% | 8.01% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.67% | 14.67% | 15.94% | 8.49% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.45% | 15.45% | 16.71% | 9.01% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 17.12% | 17.12% | 18.38% | 9.45% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 16.96% | 16.96% | 18.23% | 9.43% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 13.95% | 13.95% | 15.21% | 8.36% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 11.95% | 11.95% | 13.20% | 8.02% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 12.54% | 12.54% | 13.80% | 8.06% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 12.80% | 12.80% | 14.06% | 8.23% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 13.90% | 13.90% | 15.16% | 8.38% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 14.02% | 14.02% | 15.28% | 8.51% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 13.28% | 13.28% | 14.54% | 8.21% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Eastern National Bank (this bank) | Risk-based | 13.92% | 13.92% | 15.17% | 8.01% | |
| State Street Bank and Trust Company, N.A. | $65.2M | Risk-based | 343.56% | 343.56% | 343.56% | 101.58% |
| Fairview Savings and Loan Association | $65.1M | CBLR | NA | NA | NA | 20.76% |
| First Security Bank | $65.2M | Risk-based | 18.88% | 18.88% | 20.13% | 12.25% |
| 1st Community Bank | $65.3M | CBLR | NA | NA | NA | 10.04% |
| Farmers and Merchants Bank of Mound City, Kansas | $65.0M | Risk-based | 13.63% | 13.63% | 14.88% | 6.06% |
| Stanton State Bank | $64.8M | Risk-based | 16.45% | 16.45% | 17.63% | 9.65% |
| Latimer State Bank | $65.5M | Risk-based | 72.24% | 72.24% | 73.19% | 25.01% |
| The Security State Bank | $64.8M | Risk-based | 43.35% | 43.35% | 43.97% | 19.51% |
| The Versailles Savings and Loan Company | $65.6M | CBLR | NA | NA | NA | 19.25% |
| Grand Timber Bank | $64.5M | Risk-based | 13.31% | 13.31% | 14.54% | 10.68% |
| Peer 25th percentile | 15.04% | 15.04% | 16.26% | 10.20% | ||
| Peer median | 18.88% | 18.88% | 20.13% | 15.75% | ||
| Peer 75th percentile | 57.80% | 57.80% | 58.58% | 20.45% | ||
| This bank's percentile | 29 | 29 | 29 | 10 |
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/171133/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.