Guaranty Bank Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.23% (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: 11.23% (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 17.97% +11.47 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 | $20.4M | 20,434 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $113.7M | 113,698 | RCOAA223 |
| Recomputed ratio | 17.97% | numerator / denominator | |
| Filed ratio | 17.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.47 pp | $13.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.97% +9.97 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 | $20.4M | 20,434 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $113.7M | 113,698 | RCOAA223 |
| Recomputed ratio | 17.97% | numerator / denominator | |
| Filed ratio | 17.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.97 pp | $11.3M | capital that could be lost first |
Total risk-based capital ratio 19.23% +9.23 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 | $21.9M | 21,861 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $113.7M | 113,698 | RCOAA223 |
| Recomputed ratio | 19.23% | numerator / denominator | |
| Filed ratio | 19.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.23 pp | $10.5M | capital that could be lost first |
Tier 1 leverage ratio 13.62% +8.62 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 | $20.4M | 20,434 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $150.0M | 150,040 | RCOAA224 |
| Recomputed ratio | 13.62% | numerator / denominator | |
| Filed ratio | 13.62% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.62 pp | $12.9M | 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 | 10,733 | 10,543 | 10,389 | 10,207 | 10,025 | 9,908 | RCOAP742 |
| Retained earnings | 9,701 | 9,763 | 9,803 | 9,746 | 9,582 | 9,564 | RCOAKW00 |
| Accumulated other comprehensive income | (196) | (130) | 39 | 16 | (100) | (102) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,238 | 20,176 | 20,231 | 19,969 | 19,507 | 19,370 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 196 | 130 | (39) | (16) | 100 | 102 | P859 - P840 |
| Common equity Tier 1 capital | 20,434 | 20,306 | 20,192 | 19,953 | 19,607 | 19,472 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,434 | 20,306 | 20,192 | 19,953 | 19,607 | 19,472 | RCOA8274 |
| Tier 2 capital | 1,427 | 1,423 | 1,439 | 1,398 | 1,362 | 1,356 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,427 | 1,423 | 1,439 | 1,398 | 1,362 | 1,356 | RCOA5310 |
| Total capital | 21,861 | 21,729 | 21,631 | 21,351 | 20,969 | 20,828 | RCOA3792 |
| Total risk-weighted assets | 113,698 | 113,375 | 114,589 | 111,329 | 108,323 | 107,926 | RCOAA223 |
| Average total assets for the leverage ratio | 150,040 | 147,567 | 145,455 | 142,055 | 141,699 | 142,826 | 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 | $5.5M | $1.1M | 20.00% | 0.97% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $20.1M | $4.1M | 20.48% | 3.60% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.1M | $1.0M | 20.00% | 0.90% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $37.9M | $21.5M | 56.55% | 18.78% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.7M | 150.00% | 1.52% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $78.1M | $78.1M | 100.00% | 68.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.7M | $6.7M | 100.00% | 5.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3K | $3K | 100.00% | 0.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $114.2M | ties to item 31 ($114.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $114.2M | RCONB704 |
| Less: excess allowance for credit losses | $523K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $113.7M | 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 | 17.97% | 17.97% | 19.23% | 13.62% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.91% | 17.91% | 19.17% | 13.76% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.62% | 17.62% | 18.88% | 13.88% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.92% | 17.92% | 19.18% | 14.05% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.10% | 18.10% | 19.36% | 13.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.04% | 18.04% | 19.30% | 13.63% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.02% | 18.02% | 19.28% | 13.28% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.95% | 17.95% | 19.20% | 13.28% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.51% | 17.51% | 18.77% | 13.03% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.20% | 18.20% | 19.46% | 13.16% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.21% | 18.21% | 19.47% | 12.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.40% | 18.40% | 19.66% | 13.03% | 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 Inc. (this bank) | Risk-based | 17.97% | 17.97% | 19.23% | 13.62% | |
| Colfax Banking Company | $152.3M | CBLR | NA | NA | NA | 11.05% |
| WSB Municipal Bank | $152.3M | CBLR | NA | NA | NA | 15.23% |
| Bank of Whittier, N.A. | $152.6M | CBLR | NA | NA | NA | 16.38% |
| Farmers and Merchants Bank of Ashland | $152.2M | CBLR | NA | NA | NA | 10.00% |
| Bluff View Bank | $152.8M | Risk-based | 20.04% | 20.04% | 20.95% | 14.94% |
| Security State Bank of Hibbing | $151.9M | Risk-based | 15.58% | 15.58% | 16.83% | 11.64% |
| Eastbank, N.A. | $153.0M | Risk-based | 29.85% | 29.85% | 31.11% | 22.99% |
| Lake Region Bank | $153.0M | Risk-based | 18.78% | 18.78% | 19.67% | 10.43% |
| Agility Bank, N.A. | $151.6M | CBLR | NA | NA | NA | 19.99% |
| Peer 25th percentile | 17.98% | 17.98% | 18.96% | 11.05% | ||
| Peer median | 19.41% | 19.41% | 20.31% | 14.94% | ||
| Peer 75th percentile | 22.50% | 22.50% | 23.49% | 16.38% | ||
| This bank's percentile | 25 | 25 | 25 | 44 |
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/706236/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.