First National Bank in Cimarron: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.28% (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: 9.28% (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 16.23% +9.73 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 | $14.3M | 14,350 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.4M | 88,417 | RCOAA223 |
| Recomputed ratio | 16.23% | numerator / denominator | |
| Filed ratio | 16.23% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.73 pp | $8.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.23% +8.23 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 | $14.3M | 14,350 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.4M | 88,417 | RCOAA223 |
| Recomputed ratio | 16.23% | numerator / denominator | |
| Filed ratio | 16.23% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.23 pp | $7.3M | capital that could be lost first |
Total risk-based capital ratio 17.28% +7.28 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 | $15.3M | 15,282 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $88.4M | 88,417 | RCOAA223 |
| Recomputed ratio | 17.28% | numerator / denominator | |
| Filed ratio | 17.28% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.28 pp | $6.4M | capital that could be lost first |
Tier 1 leverage ratio 9.60% +4.60 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 | $14.3M | 14,350 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $149.6M | 149,554 | RCOAA224 |
| Recomputed ratio | 9.60% | numerator / denominator | |
| Filed ratio | 9.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.60 pp | $6.9M | 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 | 2,550 | 2,550 | 2,550 | 2,550 | 2,550 | 2,550 | RCOAP742 |
| Retained earnings | 11,800 | 11,174 | 10,362 | 10,736 | 10,453 | 10,063 | RCOAKW00 |
| Accumulated other comprehensive income | (4,717) | (4,278) | (4,247) | (4,349) | (5,993) | (6,118) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,633 | 9,446 | 8,665 | 8,937 | 7,010 | 6,495 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,717 | 4,278 | 4,247 | 4,349 | 5,993 | 6,118 | P859 - P840 |
| Common equity Tier 1 capital | 14,350 | 13,724 | 12,912 | 13,286 | 13,003 | 12,613 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,350 | 13,724 | 12,912 | 13,286 | 13,003 | 12,613 | RCOA8274 |
| Tier 2 capital | 932 | 932 | 932 | 939 | 994 | 976 | RCOA5311 |
| Allowance includable in Tier 2 capital | 932 | 932 | 932 | 939 | 994 | 976 | RCOA5310 |
| Total capital | 15,282 | 14,656 | 13,844 | 14,225 | 13,997 | 13,589 | RCOA3792 |
| Total risk-weighted assets | 88,417 | 86,548 | 87,950 | 88,130 | 89,251 | 87,728 | RCOAA223 |
| Average total assets for the leverage ratio | 149,554 | 153,602 | 147,609 | 147,537 | 148,813 | 153,553 | 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 | $2.1M | $206K | 9.84% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $73.2M | $17.7M | 24.26% | 20.07% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $14.1M | $7.1M | 50.26% | 8.01% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $70K | $105K | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $56.8M | $55.4M | 97.67% | 62.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.9M | $2.3M | 78.68% | 2.62% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.9M | $4.9M | 100.00% | 5.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $628K | NA | 0.71% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $87.8M | ties to item 31 ($87.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $88.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $88.4M | 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 | 16.23% | 16.23% | 17.28% | 9.60% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.86% | 15.86% | 16.93% | 8.93% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.68% | 14.68% | 15.74% | 8.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.08% | 15.08% | 16.14% | 9.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.57% | 14.57% | 15.68% | 8.74% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.38% | 14.38% | 15.49% | 8.21% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.33% | 13.33% | 14.33% | 8.27% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.37% | 14.37% | 15.38% | 8.76% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.79% | 14.79% | 15.83% | 8.73% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.84% | 14.84% | 15.78% | 8.36% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.85% | 14.85% | 15.79% | 8.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.55% | 15.55% | 16.46% | 8.52% | 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 |
|---|---|---|---|---|---|---|
| First National Bank in Cimarron (this bank) | Risk-based | 16.23% | 16.23% | 17.28% | 9.60% | |
| Bank of Crocker | $143.3M | Risk-based | 32.79% | 32.79% | 34.04% | 12.81% |
| Community Bank of El Dorado Springs | $143.6M | CBLR | NA | NA | NA | 16.56% |
| National Bank of St. Anne | $143.2M | Risk-based | 11.25% | 11.25% | 12.39% | 9.44% |
| River Falls State Bank | $143.2M | CBLR | NA | NA | NA | 11.40% |
| Farmers and Merchants State Bank | $143.1M | CBLR | NA | NA | NA | 15.70% |
| Bank of Cadiz and Trust Company | $142.9M | Risk-based | 15.30% | 15.30% | 16.12% | 9.07% |
| Bank of Winona | $142.7M | Risk-based | 34.20% | 34.20% | 35.45% | 13.12% |
| Citizens Community Bank | $142.6M | CBLR | NA | NA | NA | 11.56% |
| Peer 25th percentile | 14.29% | 14.29% | 15.19% | 10.91% | ||
| Peer median | 24.04% | 24.04% | 25.08% | 12.19% | ||
| Peer 75th percentile | 33.14% | 33.14% | 34.40% | 13.77% | ||
| This bank's percentile | 50 | 50 | 50 | 25 |
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/677354/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.