The First National Bank of Mertzon: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 70.10% (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: 70.10% (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 76.85% +70.35 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 | $78.9M | 78,913 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.7M | 102,689 | RCOAA223 |
| Recomputed ratio | 76.85% | numerator / denominator | |
| Filed ratio | 76.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +70.35 pp | $72.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 76.85% +68.85 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 | $78.9M | 78,913 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.7M | 102,689 | RCOAA223 |
| Recomputed ratio | 76.85% | numerator / denominator | |
| Filed ratio | 76.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +68.85 pp | $70.7M | capital that could be lost first |
Total risk-based capital ratio 78.10% +68.10 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 | $80.2M | 80,204 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.7M | 102,689 | RCOAA223 |
| Recomputed ratio | 78.10% | numerator / denominator | |
| Filed ratio | 78.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +68.10 pp | $69.9M | capital that could be lost first |
Tier 1 leverage ratio 15.75% +10.75 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 | $78.9M | 78,913 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $501.1M | 501,130 | RCOAA224 |
| Recomputed ratio | 15.75% | numerator / denominator | |
| Filed ratio | 15.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.75 pp | $53.9M | 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 | 1,547 | 1,547 | 1,547 | 1,547 | 1,547 | 1,547 | RCOAP742 |
| Retained earnings | 77,366 | 75,077 | 73,075 | 71,927 | 69,334 | 66,488 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 78,913 | 76,624 | 74,622 | 73,474 | 70,881 | 68,035 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 78,913 | 76,624 | 74,622 | 73,474 | 70,881 | 68,035 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 78,913 | 76,624 | 74,622 | 73,474 | 70,881 | 68,035 | RCOA8274 |
| Tier 2 capital | 1,291 | 1,141 | 1,042 | 1,042 | 1,047 | 970 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,291 | 1,141 | 1,042 | 1,042 | 1,047 | 970 | RCOA5310 |
| Total capital | 80,204 | 77,765 | 75,664 | 74,516 | 71,928 | 69,005 | RCOA3792 |
| Total risk-weighted assets | 102,689 | 90,628 | 82,578 | 82,557 | 82,969 | 76,757 | RCOAA223 |
| Average total assets for the leverage ratio | 501,130 | 494,906 | 507,539 | 543,188 | 550,689 | 532,855 | 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 | $119.7M | $2.0M | 1.66% | 1.92% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $287.3M | $18.4M | 6.40% | 17.80% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $7.5M | $3.8M | 50.83% | 3.67% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $83.6M | $75.3M | 90.04% | 72.90% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.9M | $3.8M | 98.81% | 3.71% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $200 | 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 | $103.3M | ties to item 31 ($103.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $103.3M | RCONB704 |
| Less: excess allowance for credit losses | $619K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $102.7M | 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 | 76.85% | 76.85% | 78.10% | 15.75% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 84.55% | 84.55% | 85.81% | 15.48% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 90.37% | 90.37% | 91.63% | 14.70% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 89.00% | 89.00% | 90.26% | 13.53% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 85.43% | 85.43% | 86.69% | 12.87% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 88.64% | 88.64% | 89.90% | 12.77% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 84.40% | 84.40% | 85.66% | 12.10% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 83.98% | 83.98% | 85.25% | 12.10% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 75.85% | 75.85% | 77.11% | 12.06% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 67.62% | 67.62% | 68.88% | 11.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 60.04% | 60.04% | 61.29% | 10.86% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 62.31% | 62.31% | 63.56% | 10.43% | 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 Mertzon (this bank) | Risk-based | 76.85% | 76.85% | 78.10% | 15.75% | |
| The Napoleon State Bank | $499.2M | CBLR | NA | NA | NA | 11.07% |
| Shamrock Bank, N.A. | $501.5M | CBLR | NA | NA | NA | 10.79% |
| Ohnward Bank & Trust | $499.1M | CBLR | NA | NA | NA | 12.58% |
| First State Bank and Trust | $499.0M | Risk-based | 13.56% | 13.56% | 14.81% | 8.91% |
| Petefish, Skiles & Company | $501.6M | CBLR | NA | NA | NA | 9.12% |
| The FNB Community Bank | $498.9M | Risk-based | 17.80% | 17.80% | 18.84% | 12.57% |
| Colonial Savings, F.A. | $501.8M | Risk-based | 174.54% | 174.54% | 175.73% | 46.07% |
| Grinnell State Bank | $498.6M | Risk-based | 15.18% | 15.18% | 16.23% | 11.90% |
| Southwest National Bank | $502.1M | CBLR | NA | NA | NA | 10.32% |
| Ambler Savings Bank | $502.3M | Risk-based | 21.35% | 21.35% | 22.16% | 14.29% |
| Peer 25th percentile | 15.18% | 15.18% | 16.23% | 10.44% | ||
| Peer median | 17.80% | 17.80% | 18.84% | 11.48% | ||
| Peer 75th percentile | 21.35% | 21.35% | 22.16% | 12.57% | ||
| This bank's percentile | 80 | 80 | 80 | 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/500256/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.