Flora Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.58% (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: 7.58% (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 15.25% +8.75 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 | $11.3M | 11,324 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.3M | 74,275 | RCOAA223 |
| Recomputed ratio | 15.25% | numerator / denominator | |
| Filed ratio | 15.25% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.75 pp | $6.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.25% +7.25 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 | $11.3M | 11,324 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.3M | 74,275 | RCOAA223 |
| Recomputed ratio | 15.25% | numerator / denominator | |
| Filed ratio | 15.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.25 pp | $5.4M | capital that could be lost first |
Total risk-based capital ratio 15.58% +5.58 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 | $11.6M | 11,572 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.3M | 74,275 | RCOAA223 |
| Recomputed ratio | 15.58% | numerator / denominator | |
| Filed ratio | 15.58% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.58 pp | $4.1M | capital that could be lost first |
Tier 1 leverage ratio 8.94% +3.94 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 | $11.3M | 11,324 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $126.7M | 126,693 | RCOAA224 |
| Recomputed ratio | 8.94% | numerator / denominator | |
| Filed ratio | 8.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.94 pp | $5.0M | 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 | 2,156 | 2,156 | 2,156 | 2,156 | 2,156 | 2,156 | RCOAP742 |
| Retained earnings | 9,168 | 8,858 | 8,829 | 8,710 | 8,529 | 8,391 | RCOAKW00 |
| Accumulated other comprehensive income | (3,265) | (3,177) | (3,145) | (3,407) | (4,266) | (4,153) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,059 | 7,837 | 7,840 | 7,459 | 6,419 | 6,394 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,265 | 3,177 | 3,145 | 3,407 | 4,266 | 4,153 | P859 - P840 |
| Common equity Tier 1 capital | 11,324 | 11,014 | 10,985 | 10,866 | 10,685 | 10,547 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,324 | 11,014 | 10,985 | 10,866 | 10,685 | 10,547 | RCOA8274 |
| Tier 2 capital | 248 | 256 | 250 | 244 | 237 | 231 | RCOA5311 |
| Allowance includable in Tier 2 capital | 248 | 256 | 250 | 244 | 237 | 231 | RCOA5310 |
| Total capital | 11,572 | 11,270 | 11,235 | 11,110 | 10,922 | 10,778 | RCOA3792 |
| Total risk-weighted assets | 74,275 | 76,221 | 74,374 | 70,738 | 70,846 | 71,236 | RCOAA223 |
| Average total assets for the leverage ratio | 126,693 | 122,928 | 118,722 | 118,417 | 116,718 | 117,676 | 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 | $19.7M | $3.5M | 17.81% | 4.71% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.4M | $9.8M | 24.98% | 13.26% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $20.8M | $10.5M | 50.31% | 14.09% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $14K | $21K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $41.5M | $41.5M | 100.00% | 55.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.4M | $8.9M | 95.16% | 12.00% | 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 | $74.3M | ties to item 31 ($74.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $74.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $74.3M | 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 | 15.25% | 15.25% | 15.58% | 8.94% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.45% | 14.45% | 14.79% | 8.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.77% | 14.77% | 15.11% | 9.25% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.36% | 15.36% | 15.71% | 9.18% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.08% | 15.08% | 15.42% | 9.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.81% | 14.81% | 15.13% | 8.96% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.07% | 14.07% | 14.36% | 8.77% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.38% | 14.38% | 14.67% | 9.15% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.99% | 14.99% | 15.30% | 9.34% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.40% | 15.40% | 15.72% | 9.14% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.21% | 15.21% | 15.54% | 9.48% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.76% | 16.76% | 17.08% | 10.01% | 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 |
|---|---|---|---|---|---|---|
| Flora Bank & Trust (this bank) | Risk-based | 15.25% | 15.25% | 15.58% | 8.94% | |
| First State Bank | $125.9M | CBLR | NA | NA | NA | 17.71% |
| Bison State Bank | $125.8M | CBLR | NA | NA | NA | 10.26% |
| Eastern International Bank | $125.8M | CBLR | NA | NA | NA | 18.27% |
| Cedar Valley Bank & Trust | $126.3M | Risk-based | 12.72% | 12.72% | 13.67% | 9.01% |
| Chester National Bank | $125.7M | Risk-based | 15.86% | 15.86% | 16.74% | 6.03% |
| Dalhart Federal Savings & Loan Association, SSB | $126.3M | Risk-based | 26.12% | 26.12% | 26.60% | 11.42% |
| Community First Bank | $126.5M | CBLR | NA | NA | NA | 12.84% |
| Rocky Mountain Bank and Trust | $126.5M | CBLR | NA | NA | NA | 13.23% |
| Commercial State Bank | $126.6M | Risk-based | 27.86% | 27.86% | 29.11% | 10.92% |
| Peer 25th percentile | 15.07% | 15.07% | 15.98% | 10.26% | ||
| Peer median | 20.99% | 20.99% | 21.67% | 11.42% | ||
| Peer 75th percentile | 26.56% | 26.56% | 27.23% | 13.23% | ||
| This bank's percentile | 25 | 25 | 25 | 11 |
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/777441/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.