The First National Bank of Hughes Springs: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.33% (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: 10.33% (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 17.08% +10.58 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 | $35.8M | 35,776 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $209.5M | 209,473 | RCOAA223 |
| Recomputed ratio | 17.08% | numerator / denominator | |
| Filed ratio | 17.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.58 pp | $22.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.08% +9.08 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 | $35.8M | 35,776 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $209.5M | 209,473 | RCOAA223 |
| Recomputed ratio | 17.08% | numerator / denominator | |
| Filed ratio | 17.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.08 pp | $19.0M | capital that could be lost first |
Total risk-based capital ratio 18.33% +8.33 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 | $38.4M | 38,396 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $209.5M | 209,473 | RCOAA223 |
| Recomputed ratio | 18.33% | numerator / denominator | |
| Filed ratio | 18.33% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.33 pp | $17.4M | capital that could be lost first |
Tier 1 leverage ratio 11.04% +6.04 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 | $35.8M | 35,776 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $324.1M | 324,063 | RCOAA224 |
| Recomputed ratio | 11.04% | numerator / denominator | |
| Filed ratio | 11.04% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.04 pp | $19.6M | 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 | 10,094 | 10,094 | 10,094 | 10,094 | 10,094 | 10,094 | RCOAP742 |
| Retained earnings | 25,892 | 24,300 | 22,407 | 28,069 | 27,279 | 24,743 | RCOAKW00 |
| Accumulated other comprehensive income | (310) | (281) | (336) | (565) | (1,490) | (1,287) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 35,676 | 34,113 | 32,165 | 37,598 | 35,883 | 33,550 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 100 | 55 | 95 | 309 | 1,219 | 1,001 | P859 - P840 |
| Common equity Tier 1 capital | 35,776 | 34,168 | 32,260 | 37,907 | 37,102 | 34,551 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,776 | 34,168 | 32,260 | 37,907 | 37,102 | 34,551 | RCOA8274 |
| Tier 2 capital | 2,620 | 2,578 | 2,665 | 2,690 | 2,654 | 2,636 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,620 | 2,578 | 2,665 | 2,690 | 2,654 | 2,636 | RCOA5310 |
| Total capital | 38,396 | 36,746 | 34,925 | 40,597 | 39,756 | 37,187 | RCOA3792 |
| Total risk-weighted assets | 209,473 | 205,956 | 213,141 | 221,414 | 226,123 | 227,914 | RCOAA223 |
| Average total assets for the leverage ratio | 324,063 | 318,386 | 318,815 | 313,074 | 315,363 | 308,778 | 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 | $63.6M | $4.4M | 6.87% | 2.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $31.4M | $7.5M | 24.02% | 3.59% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $71.1M | $37.5M | 52.77% | 17.90% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $602K | $903K | 150.00% | 0.43% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.7M | $5.6M | 150.00% | 2.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $133.0M | $128.8M | 96.82% | 61.41% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.1M | $18.1M | 94.70% | 8.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.9M | $6.9M | 100.00% | 3.30% | 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 | $209.6M | ties to item 31 ($209.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $209.7M | RCONB704 |
| Less: excess allowance for credit losses | $177K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $209.5M | 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 | 17.08% | 17.08% | 18.33% | 11.04% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.59% | 16.59% | 17.84% | 10.73% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.14% | 15.14% | 16.39% | 10.12% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.12% | 17.12% | 18.34% | 12.11% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.41% | 16.41% | 17.58% | 11.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.16% | 15.16% | 16.32% | 11.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.28% | 14.28% | 15.48% | 10.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.44% | 16.44% | 17.42% | 12.25% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.37% | 16.37% | 17.27% | 11.77% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.63% | 15.63% | 16.61% | 11.03% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.64% | 14.64% | 15.74% | 10.08% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.00% | 18.00% | 19.11% | 12.35% | 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 Hughes Springs (this bank) | Risk-based | 17.08% | 17.08% | 18.33% | 11.04% | |
| Gateway Bank | $319.5M | Risk-based | 11.29% | 11.29% | 12.54% | 8.39% |
| People's Bank and Trust Company of Pickett County | $319.0M | CBLR | NA | NA | NA | 10.85% |
| 1NB Bank | $319.0M | CBLR | NA | NA | NA | 10.29% |
| Citizens Bank & Trust Company of Ardmore | $318.8M | Risk-based | 16.44% | 16.44% | 17.43% | 10.60% |
| Guaranty Bank and Trust Company | $318.5M | Risk-based | 21.50% | 21.50% | 22.72% | 13.82% |
| Pacific Crest Bank | $318.5M | Risk-based | 14.79% | 14.79% | 16.05% | 11.14% |
| First Trust and Savings Bank | $320.6M | CBLR | NA | NA | NA | 10.70% |
| Alden State Bank | $318.4M | CBLR | NA | NA | NA | 12.71% |
| Community State Bank of Rock Falls | $318.4M | Risk-based | 18.66% | 18.66% | 19.93% | 12.00% |
| Peer 25th percentile | 14.79% | 14.79% | 16.05% | 10.60% | ||
| Peer median | 16.44% | 16.44% | 17.43% | 10.85% | ||
| Peer 75th percentile | 18.66% | 18.66% | 19.93% | 12.00% | ||
| This bank's percentile | 60 | 60 | 60 | 56 |
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/849357/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.