First National Bank of Central Texas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.80% (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: 7.80% (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 14.55% +8.05 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 | $196.4M | 196,352 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.35B | 1,349,203 | RCOAA223 |
| Recomputed ratio | 14.55% | numerator / denominator | |
| Filed ratio | 14.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.05 pp | $108.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.55% +6.55 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 | $196.4M | 196,352 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.35B | 1,349,203 | RCOAA223 |
| Recomputed ratio | 14.55% | numerator / denominator | |
| Filed ratio | 14.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.55 pp | $88.4M | capital that could be lost first |
Total risk-based capital ratio 15.80% +5.80 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 | $213.2M | 213,241 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.35B | 1,349,203 | RCOAA223 |
| Recomputed ratio | 15.80% | numerator / denominator | |
| Filed ratio | 15.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.80 pp | $78.3M | capital that could be lost first |
Tier 1 leverage ratio 10.83% +5.83 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 | $196.4M | 196,352 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.81B | 1,813,467 | RCOAA224 |
| Recomputed ratio | 10.83% | numerator / denominator | |
| Filed ratio | 10.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.83 pp | $105.7M | 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 | 58,896 | 58,896 | 58,896 | 58,896 | 58,896 | 58,896 | RCOAP742 |
| Retained earnings | 138,499 | 140,427 | 136,832 | 136,089 | 131,929 | 132,962 | RCOAKW00 |
| Accumulated other comprehensive income | (6,220) | (6,130) | (6,276) | (6,847) | (9,052) | (9,483) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 191,175 | 193,193 | 189,452 | 188,138 | 181,773 | 182,375 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,177 | 5,087 | 5,233 | 5,804 | 8,009 | 8,440 | P859 - P840 |
| Common equity Tier 1 capital | 196,352 | 198,280 | 194,685 | 193,942 | 189,782 | 190,815 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 196,352 | 198,280 | 194,685 | 193,942 | 189,782 | 190,815 | RCOA8274 |
| Tier 2 capital | 16,889 | 16,524 | 15,959 | 15,192 | 14,927 | 14,873 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,889 | 16,524 | 15,959 | 15,192 | 14,927 | 14,873 | RCOA5310 |
| Total capital | 213,241 | 214,804 | 210,644 | 209,134 | 204,709 | 205,688 | RCOA3792 |
| Total risk-weighted assets | 1,349,203 | 1,320,251 | 1,274,682 | 1,213,489 | 1,192,208 | 1,188,091 | RCOAA223 |
| Average total assets for the leverage ratio | 1,813,467 | 1,742,058 | 1,731,347 | 1,659,252 | 1,634,675 | 1,594,693 | 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 | $256.3M | $3.5M | 1.36% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $80.5M | $18.3M | 22.68% | 1.35% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $385.0M | $192.5M | 50.00% | 14.25% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $11.2M | $16.8M | 150.00% | 1.24% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.3M | $2.0M | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $980.8M | $962.0M | 98.08% | 71.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $82.0M | $81.6M | 99.60% | 6.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $74.5M | $74.5M | 100.00% | 5.51% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $1.35B | ties to item 31 ($1.35B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.35B | RCONB704 |
| Less: excess allowance for credit losses | $1.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.35B | 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 | 14.55% | 14.55% | 15.80% | 10.83% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.02% | 15.02% | 16.27% | 11.38% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.27% | 15.27% | 16.53% | 11.24% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.98% | 15.98% | 17.23% | 11.69% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.92% | 15.92% | 17.17% | 11.61% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.06% | 16.06% | 17.31% | 11.97% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.07% | 16.07% | 17.33% | 11.46% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.86% | 15.86% | 17.11% | 10.79% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.36% | 15.36% | 16.61% | 10.55% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.27% | 15.27% | 16.52% | 10.87% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.98% | 12.98% | 14.23% | 9.33% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.16% | 11.16% | 12.37% | 9.29% | 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 |
|---|---|---|---|---|---|---|
| First National Bank of Central Texas (this bank) | Risk-based | 14.55% | 14.55% | 15.80% | 10.83% | |
| Waterford Bank, N.A. | $1.77B | Risk-based | 11.43% | 11.43% | 12.61% | 10.45% |
| Column N.A. | $1.77B | Risk-based | 25.03% | 25.03% | 25.37% | 8.43% |
| Peoples Bank | $1.76B | Risk-based | 14.55% | 14.55% | 15.42% | 11.50% |
| Androscoggin Savings Bank | $1.76B | Risk-based | 13.15% | 13.15% | 14.19% | 10.76% |
| First Farmers and Merchants Bank | $1.76B | Risk-based | 17.56% | 17.56% | 18.33% | 11.19% |
| Hawthorn Bank | $1.76B | Risk-based | 13.23% | 13.23% | 14.49% | 11.26% |
| Old Dominion National Bank | $1.80B | Risk-based | 13.99% | 13.99% | 14.92% | 11.75% |
| Chelsea Groton Bank | $1.75B | Risk-based | 21.99% | 21.99% | 22.93% | 16.73% |
| Peer 25th percentile | 13.21% | 13.21% | 14.41% | 10.68% | ||
| Peer median | 14.27% | 14.27% | 15.17% | 11.23% | ||
| Peer 75th percentile | 18.67% | 18.67% | 19.48% | 11.56% | ||
| This bank's percentile | 50 | 50 | 62 | 38 |
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/369659/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.