The First National Bank of Hebbronville: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 40.74% (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: 40.74% (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 48.13% +41.63 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 | $16.7M | 16,715 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $34.7M | 34,727 | RCOAA223 |
| Recomputed ratio | 48.13% | numerator / denominator | |
| Filed ratio | 48.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +41.63 pp | $14.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 48.13% +40.13 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 | $16.7M | 16,715 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $34.7M | 34,727 | RCOAA223 |
| Recomputed ratio | 48.13% | numerator / denominator | |
| Filed ratio | 48.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +40.13 pp | $13.9M | capital that could be lost first |
Total risk-based capital ratio 48.74% +38.74 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 | $16.9M | 16,926 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $34.7M | 34,727 | RCOAA223 |
| Recomputed ratio | 48.74% | numerator / denominator | |
| Filed ratio | 48.74% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +38.74 pp | $13.5M | capital that could be lost first |
Tier 1 leverage ratio 16.51% +11.51 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 | $16.7M | 16,715 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $101.3M | 101,251 | RCOAA224 |
| Recomputed ratio | 16.51% | numerator / denominator | |
| Filed ratio | 16.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.51 pp | $11.7M | 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 | 537 | 537 | 537 | 537 | 537 | 537 | RCOAP742 |
| Retained earnings | 16,178 | 15,972 | 15,742 | 16,349 | 16,030 | 15,884 | RCOAKW00 |
| Accumulated other comprehensive income | (3,653) | (4,005) | (3,541) | (3,975) | (4,799) | (4,896) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,062 | 12,504 | 12,738 | 12,911 | 11,768 | 11,525 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,653 | 4,005 | 3,541 | 3,975 | 4,799 | 4,896 | P859 - P840 |
| Common equity Tier 1 capital | 16,715 | 16,509 | 16,279 | 16,886 | 16,567 | 16,421 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,715 | 16,509 | 16,279 | 16,886 | 16,567 | 16,421 | RCOA8274 |
| Tier 2 capital | 211 | 214 | 219 | 228 | 236 | 250 | RCOA5311 |
| Allowance includable in Tier 2 capital | 211 | 214 | 219 | 228 | 236 | 250 | RCOA5310 |
| Total capital | 16,926 | 16,723 | 16,498 | 17,114 | 16,803 | 16,671 | RCOA3792 |
| Total risk-weighted assets | 34,727 | 34,906 | 35,738 | 35,623 | 35,775 | 35,629 | RCOAA223 |
| Average total assets for the leverage ratio | 101,251 | 98,112 | 98,542 | 92,021 | 91,862 | 92,219 | 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 | $2.9M | $45K | 1.53% | 0.13% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $65.7M | $12.1M | 18.37% | 34.74% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.3M | $1.1M | 20.00% | 3.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $8.6M | $4.3M | 50.69% | 12.51% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3K | $4K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $17.0M | $11.2M | 65.91% | 32.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.2M | $4.9M | 93.25% | 14.03% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $1.2M | NA | 3.32% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $33.6M | does not tie to item 31 ($33.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $34.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $34.7M | 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 | 48.13% | 48.13% | 48.74% | 16.51% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 47.30% | 47.30% | 47.91% | 16.83% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 45.55% | 45.55% | 46.16% | 16.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 47.40% | 47.40% | 48.04% | 18.35% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 46.31% | 46.31% | 46.97% | 18.03% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 46.09% | 46.09% | 46.79% | 17.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 44.83% | 44.83% | 45.53% | 19.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 46.37% | 46.37% | 47.13% | 19.62% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 45.97% | 45.97% | 46.79% | 19.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 45.62% | 45.62% | 46.47% | 19.02% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 45.26% | 45.26% | 46.11% | 19.37% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 46.82% | 46.82% | 47.74% | 19.54% | 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 |
|---|---|---|---|---|---|---|
| The First National Bank of Hebbronville (this bank) | Risk-based | 48.13% | 48.13% | 48.74% | 16.51% | |
| Northern State Bank of Virginia | $102.0M | Risk-based | 15.36% | 15.36% | 16.26% | 10.17% |
| The Citizens National Bank of McConnelsville | $102.1M | CBLR | NA | NA | NA | 12.24% |
| Black River Country Bank | $101.8M | Risk-based | 12.26% | 12.26% | 13.52% | 8.94% |
| Gunnison Savings and Loan Association | $102.2M | CBLR | NA | NA | NA | 12.90% |
| United Orient Bank | $101.4M | CBLR | NA | NA | NA | 12.53% |
| California Pacific Bank | $102.6M | Risk-based | 40.47% | 40.47% | 41.77% | 40.98% |
| Kansas State Bank | $101.2M | CBLR | NA | NA | NA | 13.17% |
| Century Bank of Florida | $101.1M | Risk-based | 15.55% | 15.55% | 16.80% | 10.56% |
| The Bank of Milan | $101.1M | CBLR | NA | NA | NA | 9.52% |
| Security State Bank | $103.0M | Risk-based | 13.55% | 13.55% | 14.55% | 8.24% |
| Peer 25th percentile | 13.55% | 13.55% | 14.55% | 9.68% | ||
| Peer median | 15.36% | 15.36% | 16.26% | 11.40% | ||
| Peer 75th percentile | 15.55% | 15.55% | 16.80% | 12.81% | ||
| This bank's percentile | 100 | 100 | 100 | 90 |
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/173959/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.