Guaranty Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.72% (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: 14.72% (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 21.50% +15.00 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 | $44.6M | 44,635 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $207.6M | 207,645 | RCOAA223 |
| Recomputed ratio | 21.50% | numerator / denominator | |
| Filed ratio | 21.50% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.00 pp | $31.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.50% +13.50 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 | $44.6M | 44,635 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $207.6M | 207,645 | RCOAA223 |
| Recomputed ratio | 21.50% | numerator / denominator | |
| Filed ratio | 21.50% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.50 pp | $28.0M | capital that could be lost first |
Total risk-based capital ratio 22.72% +12.72 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 | $47.2M | 47,179 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $207.6M | 207,645 | RCOAA223 |
| Recomputed ratio | 22.72% | numerator / denominator | |
| Filed ratio | 22.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.72 pp | $26.4M | capital that could be lost first |
Tier 1 leverage ratio 13.82% +8.82 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 | $44.6M | 44,635 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $323.1M | 323,062 | RCOAA224 |
| Recomputed ratio | 13.82% | numerator / denominator | |
| Filed ratio | 13.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.82 pp | $28.5M | 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 | 12,397 | 12,397 | 12,397 | 12,397 | 12,397 | 12,397 | RCOAP742 |
| Retained earnings | 32,238 | 31,244 | 31,157 | 30,325 | 29,502 | 29,471 | RCOAKW00 |
| Accumulated other comprehensive income | (1,637) | (1,517) | (1,415) | (1,868) | (2,082) | (2,377) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 42,998 | 42,124 | 42,139 | 40,854 | 39,817 | 39,491 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,637 | 1,517 | 1,415 | 1,868 | 2,082 | 2,377 | P859 - P840 |
| Common equity Tier 1 capital | 44,635 | 43,641 | 43,554 | 42,722 | 41,899 | 41,868 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,635 | 43,641 | 43,554 | 42,722 | 41,899 | 41,868 | RCOA8274 |
| Tier 2 capital | 2,544 | 2,494 | 2,425 | 2,327 | 2,329 | 2,163 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,544 | 2,494 | 2,425 | 2,327 | 2,329 | 2,163 | RCOA5310 |
| Total capital | 47,179 | 46,135 | 45,979 | 45,049 | 44,228 | 44,031 | RCOA3792 |
| Total risk-weighted assets | 207,645 | 206,603 | 210,609 | 213,859 | 211,087 | 193,303 | RCOAA223 |
| Average total assets for the leverage ratio | 323,062 | 319,515 | 302,372 | 302,398 | 316,058 | 320,859 | 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 | $22.5M | $88K | 0.39% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $65.1M | $11.7M | 17.95% | 5.63% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $95.4M | $51.0M | 53.44% | 24.56% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.9M | 150.00% | 0.90% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $123.4M | $123.4M | 100.00% | 59.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.5M | $14.6M | 93.77% | 7.01% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.0M | $5.0M | 100.00% | 2.42% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $207.6M | ties to item 31 ($207.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $207.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $207.6M | 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 | 21.50% | 21.50% | 22.72% | 13.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.12% | 21.12% | 22.33% | 13.66% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.68% | 20.68% | 21.83% | 14.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.98% | 19.98% | 21.06% | 14.13% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.85% | 19.85% | 20.95% | 13.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.66% | 21.66% | 22.78% | 13.05% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.19% | 22.19% | 23.39% | 13.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.27% | 21.27% | 22.43% | 13.74% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.54% | 20.54% | 21.65% | 13.23% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.22% | 20.22% | 21.37% | 13.14% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.59% | 19.59% | 20.73% | 13.23% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.67% | 18.67% | 19.79% | 12.99% | 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 |
|---|---|---|---|---|---|---|
| Guaranty Bank and Trust Company (this bank) | 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% |
| 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% |
| Citizens Bank & Trust Company of Ardmore | $318.8M | Risk-based | 16.44% | 16.44% | 17.43% | 10.60% |
| Bank of Yazoo City | $318.2M | CBLR | NA | NA | NA | 12.00% |
| 1NB Bank | $319.0M | CBLR | NA | NA | NA | 10.29% |
| Tnbank | $318.1M | Risk-based | 12.31% | 12.31% | 13.35% | 10.61% |
| Centera Bank | $318.1M | Risk-based | 16.52% | 16.52% | 17.44% | 9.59% |
| People's Bank and Trust Company of Pickett County | $319.0M | CBLR | NA | NA | NA | 10.85% |
| Peer 25th percentile | 14.79% | 14.79% | 16.05% | 10.60% | ||
| Peer median | 16.44% | 16.44% | 17.43% | 10.85% | ||
| Peer 75th percentile | 16.52% | 16.52% | 17.44% | 12.00% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/289739/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.