Gulf Coast Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.10% (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: 5.10% (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 11.85% +5.34 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 | $338.2M | 338,232 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.86B | 2,855,481 | RCOAA223 |
| Recomputed ratio | 11.85% | numerator / denominator | |
| Filed ratio | 11.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.34 pp | $152.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.85% +3.85 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 | $338.2M | 338,232 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.86B | 2,855,481 | RCOAA223 |
| Recomputed ratio | 11.85% | numerator / denominator | |
| Filed ratio | 11.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.85 pp | $109.8M | capital that could be lost first |
Total risk-based capital ratio 13.10% +3.10 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 | $374.1M | 374,129 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.86B | 2,855,481 | RCOAA223 |
| Recomputed ratio | 13.10% | numerator / denominator | |
| Filed ratio | 13.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.10 pp | $88.6M | capital that could be lost first |
Tier 1 leverage ratio 9.07% +4.07 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 | $338.2M | 338,232 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.73B | 3,729,808 | RCOAA224 |
| Recomputed ratio | 9.07% | numerator / denominator | |
| Filed ratio | 9.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.07 pp | $151.7M | 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 | 100,000 | 100,000 | 100,000 | 100,000 | 100,000 | 100,000 | RCOAP742 |
| Retained earnings | 250,817 | 239,635 | 233,598 | 226,392 | 218,056 | 206,839 | RCOAKW00 |
| Accumulated other comprehensive income | (25,453) | (24,273) | (22,640) | (23,951) | (26,072) | (27,490) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 325,364 | 315,362 | 310,958 | 302,441 | 291,984 | 279,349 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,868 | 14,108 | 10,476 | 9,659 | 9,005 | 8,534 | P859 - P840 |
| Common equity Tier 1 capital | 338,232 | 329,470 | 321,434 | 312,100 | 300,989 | 287,883 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 338,232 | 329,470 | 321,434 | 312,100 | 300,989 | 287,883 | RCOA8274 |
| Tier 2 capital | 35,897 | 33,943 | 33,235 | 33,245 | 35,987 | 34,878 | RCOA5311 |
| Allowance includable in Tier 2 capital | 35,897 | 33,943 | 33,235 | 33,245 | 35,987 | 34,878 | RCOA5310 |
| Total capital | 374,129 | 363,413 | 354,669 | 345,345 | 336,976 | 322,761 | RCOA3792 |
| Total risk-weighted assets | 2,855,481 | 2,698,500 | 2,644,450 | 2,640,409 | 2,864,791 | 2,775,152 | RCOAA223 |
| Average total assets for the leverage ratio | 3,729,808 | 3,653,761 | 3,570,054 | 3,531,535 | 3,497,977 | 3,404,026 | 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 | $174.9M | $10.9M | 6.25% | 0.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $734.1M | $122.3M | 16.66% | 4.26% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $542.8M | $322.8M | 59.46% | 11.24% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $6.3M | $9.4M | 150.00% | 0.33% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $43.2M | $64.8M | 150.00% | 2.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.23B | $2.09B | 93.87% | 72.89% | RC-R Part II, item 4.d, 5.d |
| All other assets | $137.6M | $134.9M | 98.00% | 4.70% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $85.5M | $85.5M | 100.00% | 2.98% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.2M | $1.2M | 100.00% | 0.04% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $26.7M | NA | 0.93% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.85B | ties to item 31 ($2.85B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.87B | RCONB704 |
| Less: excess allowance for credit losses | $16.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.86B | 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 | 11.85% | 11.85% | 13.10% | 9.07% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.21% | 12.21% | 13.47% | 9.02% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.15% | 12.15% | 13.41% | 9.00% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.82% | 11.82% | 13.08% | 8.84% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.51% | 10.51% | 11.76% | 8.60% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.37% | 10.37% | 11.63% | 8.46% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.36% | 10.36% | 11.62% | 8.56% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.64% | 11.64% | 12.90% | 8.81% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 8.77% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.81% | 11.81% | 13.07% | 8.93% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.67% | 12.67% | 13.93% | 9.21% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.54% | 12.54% | 13.79% | 9.25% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Gulf Coast Bank and Trust Company (this bank) | Risk-based | 11.85% | 11.85% | 13.10% | 9.07% | |
| Bank of Marin | $3.86B | Risk-based | 13.69% | 13.69% | 14.61% | 9.16% |
| Security Bank of Kansas City | $3.86B | CBLR | NA | NA | NA | 12.77% |
| Investar Bank, N.A. | $3.85B | Risk-based | 13.51% | 13.51% | 14.68% | 10.75% |
| Capital Bank, N.A. | $3.84B | Risk-based | 11.34% | 11.34% | 12.60% | 8.97% |
| Carrollton Bank | $3.88B | Risk-based | 9.93% | 9.93% | 11.18% | 8.01% |
| Independence Bank of Kentucky | $3.83B | CBLR | NA | NA | NA | 9.35% |
| First Guaranty Bank | $3.89B | Risk-based | 14.95% | 14.95% | 16.21% | 7.09% |
| Bravera Bank | $3.81B | Risk-based | 11.74% | 11.74% | 12.83% | 9.73% |
| Sumitomo Mitsui Trust Bank (U.S.A.) Limited | $3.92B | Risk-based | 45.25% | 45.25% | 45.25% | 12.72% |
| Bank of Utah | $3.79B | Risk-based | 16.36% | 16.36% | 17.61% | 12.74% |
| Peer 25th percentile | 11.64% | 11.64% | 12.77% | 9.02% | ||
| Peer median | 13.60% | 13.60% | 14.65% | 9.54% | ||
| Peer 75th percentile | 15.31% | 15.31% | 16.56% | 12.23% | ||
| This bank's percentile | 38 | 38 | 38 | 30 |
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/1458608/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.