The Idabel National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.81% (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: 16.81% (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 23.53% +17.03 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 | $39.5M | 39,508 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.9M | 167,878 | RCOAA223 |
| Recomputed ratio | 23.53% | numerator / denominator | |
| Filed ratio | 23.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.03 pp | $28.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.53% +15.53 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 | $39.5M | 39,508 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.9M | 167,878 | RCOAA223 |
| Recomputed ratio | 23.53% | numerator / denominator | |
| Filed ratio | 23.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.53 pp | $26.1M | capital that could be lost first |
Total risk-based capital ratio 24.81% +14.81 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 | $41.6M | 41,648 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $167.9M | 167,878 | RCOAA223 |
| Recomputed ratio | 24.81% | numerator / denominator | |
| Filed ratio | 24.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.81 pp | $24.9M | capital that could be lost first |
Tier 1 leverage ratio 16.18% +11.18 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 | $39.5M | 39,508 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $244.2M | 244,221 | RCOAA224 |
| Recomputed ratio | 16.18% | numerator / denominator | |
| Filed ratio | 16.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.18 pp | $27.3M | 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 | 12,150 | 12,150 | 12,150 | 12,150 | 12,150 | 12,150 | RCOAP742 |
| Retained earnings | 27,358 | 27,004 | 26,468 | 26,232 | 25,947 | 25,591 | RCOAKW00 |
| Accumulated other comprehensive income | (2,208) | (1,974) | (1,801) | (2,141) | (3,640) | (3,076) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,300 | 37,180 | 36,817 | 36,241 | 34,457 | 34,665 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,208 | 1,974 | 1,801 | 2,141 | 3,640 | 3,076 | P859 - P840 |
| Common equity Tier 1 capital | 39,508 | 39,154 | 38,618 | 38,382 | 38,097 | 37,741 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 39,508 | 39,154 | 38,618 | 38,382 | 38,097 | 37,741 | RCOA8274 |
| Tier 2 capital | 2,140 | 2,264 | 2,319 | 2,386 | 2,457 | 2,474 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,140 | 2,264 | 2,319 | 2,386 | 2,457 | 2,474 | RCOA5310 |
| Total capital | 41,648 | 41,418 | 40,937 | 40,768 | 40,554 | 40,215 | RCOA3792 |
| Total risk-weighted assets | 167,878 | 177,925 | 182,626 | 188,231 | 194,128 | 195,709 | RCOAA223 |
| Average total assets for the leverage ratio | 244,221 | 252,739 | 253,298 | 254,159 | 258,067 | 261,353 | 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 | $3.8M | $417K | 10.91% | 0.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $83.0M | $18.1M | 21.79% | 10.57% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3.1M | $623K | 20.00% | 0.36% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $26.4M | $13.9M | 52.49% | 8.11% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $12.5M | $18.7M | 150.00% | 10.94% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $117.4M | $115.6M | 98.49% | 67.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.5M | $3.3M | 74.15% | 1.93% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $548K | $548K | 100.00% | 0.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4K | 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 | $171.2M | does not tie to item 31 ($171.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $171.2M | RCONB704 |
| Less: excess allowance for credit losses | $3.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $167.9M | 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 | 23.53% | 23.53% | 24.81% | 16.18% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.01% | 22.01% | 23.28% | 15.49% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.15% | 21.15% | 22.42% | 15.25% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.39% | 20.39% | 21.66% | 15.10% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 19.62% | 19.62% | 20.89% | 14.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.28% | 19.28% | 20.55% | 14.44% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.80% | 18.80% | 20.07% | 13.88% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.84% | 17.84% | 19.10% | 13.43% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.40% | 17.40% | 18.66% | 13.16% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.19% | 17.19% | 18.45% | 12.86% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.32% | 16.32% | 17.58% | 12.47% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.39% | 16.39% | 17.64% | 12.02% | 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 |
|---|---|---|---|---|---|---|
| The Idabel National Bank (this bank) | Risk-based | 23.53% | 23.53% | 24.81% | 16.18% | |
| Citizens Bank & Trust Company | $242.3M | CBLR | NA | NA | NA | 11.45% |
| Waycross Bank & Trust | $242.2M | CBLR | NA | NA | NA | 12.15% |
| Arcadian Bank | $242.1M | CBLR | NA | NA | NA | 12.01% |
| Wells Fargo Delaware Trust Company, N.A. | $242.0M | Risk-based | 497.10% | 497.10% | 497.10% | 99.98% |
| The Commercial Bank of Grayson | $242.0M | Risk-based | 17.60% | 17.60% | 18.85% | 11.01% |
| National Bank & Trust | $242.0M | CBLR | NA | NA | NA | 10.83% |
| Center National Bank | $242.6M | Risk-based | 16.56% | 16.56% | 17.76% | 11.05% |
| First Farmers & Merchants National Bank | $242.6M | Risk-based | 14.32% | 14.32% | 15.31% | 11.62% |
| Bankchampaign, N.A. | $242.8M | Risk-based | 14.63% | 14.63% | 15.89% | 11.84% |
| Peer 25th percentile | 14.63% | 14.63% | 15.89% | 11.05% | ||
| Peer median | 16.56% | 16.56% | 17.76% | 11.62% | ||
| Peer 75th percentile | 17.60% | 17.60% | 18.85% | 12.01% | ||
| This bank's percentile | 80 | 80 | 80 | 89 |
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/237954/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.