First National Bank of Lake Jackson: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 26.94% (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: 26.94% (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 34.17% +27.67 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 | $26.2M | 26,202 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.7M | 76,691 | RCOAA223 |
| Recomputed ratio | 34.17% | numerator / denominator | |
| Filed ratio | 34.17% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.67 pp | $21.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.17% +26.17 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 | $26.2M | 26,202 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.7M | 76,691 | RCOAA223 |
| Recomputed ratio | 34.17% | numerator / denominator | |
| Filed ratio | 34.17% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.17 pp | $20.1M | capital that could be lost first |
Total risk-based capital ratio 34.94% +24.94 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 | $26.8M | 26,797 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.7M | 76,691 | RCOAA223 |
| Recomputed ratio | 34.94% | numerator / denominator | |
| Filed ratio | 34.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +24.94 pp | $19.1M | capital that could be lost first |
Tier 1 leverage ratio 11.73% +6.73 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 | $26.2M | 26,202 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $223.4M | 223,408 | RCOAA224 |
| Recomputed ratio | 11.73% | numerator / denominator | |
| Filed ratio | 11.73% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.73 pp | $15.0M | 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 | 440 | 440 | 440 | 440 | 440 | 440 | RCOAP742 |
| Retained earnings | 25,762 | 25,620 | 25,441 | 25,332 | 25,274 | 25,284 | RCOAKW00 |
| Accumulated other comprehensive income | (19,766) | (19,321) | (19,079) | (19,837) | (23,298) | (23,943) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 6,436 | 6,739 | 6,802 | 5,935 | 2,416 | 1,781 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19,766 | 19,321 | 19,079 | 19,837 | 23,298 | 23,943 | P859 - P840 |
| Common equity Tier 1 capital | 26,202 | 26,060 | 25,881 | 25,772 | 25,714 | 25,724 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,202 | 26,060 | 25,881 | 25,772 | 25,714 | 25,724 | RCOA8274 |
| Tier 2 capital | 595 | 598 | 597 | 560 | 562 | 440 | RCOA5311 |
| Allowance includable in Tier 2 capital | 595 | 598 | 597 | 560 | 562 | 440 | RCOA5310 |
| Total capital | 26,797 | 26,658 | 26,478 | 26,332 | 26,276 | 26,164 | RCOA3792 |
| Total risk-weighted assets | 76,691 | 76,834 | 78,148 | 73,319 | 73,727 | 68,185 | RCOAA223 |
| Average total assets for the leverage ratio | 223,408 | 236,192 | 216,034 | 213,661 | 234,164 | 244,550 | 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 | $39.9M | $1.5M | 3.65% | 1.90% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $143.1M | $21.3M | 14.85% | 27.71% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $98K | $20K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $312K | $156K | 50.00% | 0.20% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $49.6M | $49.4M | 99.48% | 64.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.8M | $1.8M | 64.53% | 2.39% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.1M | $2.1M | 100.00% | 2.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $562K | NA | 0.73% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $76.1M | ties to item 31 ($76.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $76.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $76.7M | 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 | 34.17% | 34.17% | 34.94% | 11.73% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 33.92% | 33.92% | 34.70% | 11.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 33.12% | 33.12% | 33.88% | 11.98% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 35.15% | 35.15% | 35.91% | 12.06% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 34.88% | 34.88% | 35.64% | 10.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 37.73% | 37.73% | 38.37% | 10.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 40.61% | 40.61% | 41.23% | 10.58% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 41.69% | 41.69% | 42.29% | 10.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 43.55% | 43.55% | 44.18% | 10.28% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 44.19% | 44.19% | 44.76% | 9.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 43.96% | 43.96% | 44.53% | 10.69% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 43.32% | 43.32% | 43.87% | 11.34% | 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 of Lake Jackson (this bank) | Risk-based | 34.17% | 34.17% | 34.94% | 11.73% | |
| Lakeview Bank | $218.3M | Risk-based | 12.98% | 12.98% | 14.23% | 8.91% |
| Plaquemine Bank and Trust Company | $218.3M | Risk-based | 27.91% | 27.91% | 29.15% | 12.16% |
| Valley Bank of Kalispell | $218.1M | CBLR | NA | NA | NA | 9.49% |
| Valley Bank of Ronan | $218.1M | Risk-based | 12.81% | 12.81% | 14.06% | 9.29% |
| Foundation Bank | $217.9M | CBLR | NA | NA | NA | 14.72% |
| Home State Bank | $218.9M | Risk-based | 15.89% | 15.89% | 16.71% | 11.81% |
| Mount Vernon Bank | $217.6M | CBLR | NA | NA | NA | 10.26% |
| Nevada Bank and Trust Company | $217.5M | CBLR | NA | NA | NA | 13.01% |
| Peer 25th percentile | 12.94% | 12.94% | 14.18% | 9.44% | ||
| Peer median | 14.43% | 14.43% | 15.47% | 11.03% | ||
| Peer 75th percentile | 18.89% | 18.89% | 19.82% | 12.37% | ||
| This bank's percentile | 100 | 100 | 100 | 50 |
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/560353/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.