Flatirons Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.12% (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: 6.12% (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 12.87% +6.37 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 | $33.0M | 33,026 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $256.5M | 256,543 | RCOAA223 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.37 pp | $16.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.87% +4.87 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 | $33.0M | 33,026 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $256.5M | 256,543 | RCOAA223 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.87 pp | $12.5M | capital that could be lost first |
Total risk-based capital ratio 14.12% +4.12 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 | $36.2M | 36,235 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $256.5M | 256,543 | RCOAA223 |
| Recomputed ratio | 14.12% | numerator / denominator | |
| Filed ratio | 14.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.12 pp | $10.6M | capital that could be lost first |
Tier 1 leverage ratio 8.88% +3.88 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 | $33.0M | 33,026 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $371.9M | 371,944 | RCOAA224 |
| Recomputed ratio | 8.88% | numerator / denominator | |
| Filed ratio | 8.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.88 pp | $14.4M | 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 | 12,918 | 12,918 | 12,918 | 12,918 | 12,918 | 12,918 | RCOAP742 |
| Retained earnings | 20,108 | 19,217 | 18,566 | 17,797 | 16,976 | 16,579 | RCOAKW00 |
| Accumulated other comprehensive income | (4,247) | (3,856) | (4,003) | (4,497) | (6,003) | (5,931) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,779 | 28,279 | 27,481 | 26,218 | 23,891 | 23,566 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,247 | 3,856 | 4,003 | 4,497 | 6,004 | 5,931 | P859 - P840 |
| Common equity Tier 1 capital | 33,026 | 32,135 | 31,484 | 30,715 | 29,895 | 29,497 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,026 | 32,135 | 31,484 | 30,715 | 29,895 | 29,497 | RCOA8274 |
| Tier 2 capital | 3,209 | 3,068 | 2,971 | 2,981 | 3,170 | 3,206 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,209 | 3,068 | 2,971 | 2,981 | 3,170 | 3,206 | RCOA5310 |
| Total capital | 36,235 | 35,203 | 34,455 | 33,696 | 33,065 | 32,703 | RCOA3792 |
| Total risk-weighted assets | 256,543 | 245,300 | 237,541 | 238,226 | 253,399 | 255,842 | RCOAA223 |
| Average total assets for the leverage ratio | 371,944 | 355,427 | 357,752 | 355,855 | 354,546 | 356,299 | 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 | $28.5M | $113K | 0.39% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $57.9M | $20.6M | 35.54% | 8.01% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $154.9M | $86.3M | 55.67% | 33.60% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $123.8M | $121.6M | 98.21% | 47.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.9M | $10.6M | 89.20% | 4.14% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $190K | $2.4M | 1250.00% | 0.93% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $22.7M | $14.5M | 63.78% | 5.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $717K | NA | 0.28% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $256.0M | ties to item 31 ($256.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $256.7M | RCONB704 |
| Less: excess allowance for credit losses | $166K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $256.5M | 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 | 12.87% | 12.87% | 14.12% | 8.88% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.10% | 13.10% | 14.35% | 9.04% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.25% | 13.25% | 14.50% | 8.80% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.89% | 12.89% | 14.14% | 8.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.80% | 11.80% | 13.05% | 8.43% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.53% | 11.53% | 12.78% | 8.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.01% | 11.01% | 12.26% | 8.24% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.05% | 11.05% | 12.30% | 8.45% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.64% | 10.64% | 11.89% | 8.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.07% | 11.07% | 12.32% | 8.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.96% | 10.96% | 12.21% | 8.64% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.60% | 11.60% | 12.85% | 8.60% | 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 |
|---|---|---|---|---|---|---|
| Flatirons Bank (this bank) | Risk-based | 12.87% | 12.87% | 14.12% | 8.88% | |
| Premier Bank of the South | $370.6M | Risk-based | 16.07% | 16.07% | 17.29% | 9.37% |
| First Nebraska Bank | $371.4M | CBLR | NA | NA | NA | 10.32% |
| First Bank Elk River | $369.2M | CBLR | NA | NA | NA | 10.68% |
| Upper Peninsula State Bank | $371.7M | CBLR | NA | NA | NA | 13.42% |
| Pioneer Bank | $371.8M | Risk-based | 15.67% | 15.67% | 16.53% | 11.96% |
| West Pointe Bank | $368.8M | CBLR | NA | NA | NA | 19.41% |
| The Bank of Romney | $368.8M | CBLR | NA | NA | NA | 15.97% |
| The First National Bank of Grayson | $371.9M | CBLR | NA | NA | NA | 12.98% |
| First State Bank | $371.9M | CBLR | NA | NA | NA | 12.58% |
| Peer 25th percentile | 15.77% | 15.77% | 16.72% | 10.68% | ||
| Peer median | 15.87% | 15.87% | 16.91% | 12.58% | ||
| Peer 75th percentile | 15.97% | 15.97% | 17.10% | 13.42% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/3022610/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.