The Karnes County National Bank of Karnes City: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.51% (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: 13.51% (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 20.43% +13.93 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 | $64.1M | 64,077 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $313.7M | 313,656 | RCOAA223 |
| Recomputed ratio | 20.43% | numerator / denominator | |
| Filed ratio | 20.43% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.93 pp | $43.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.43% +12.43 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 | $64.1M | 64,077 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $313.7M | 313,656 | RCOAA223 |
| Recomputed ratio | 20.43% | numerator / denominator | |
| Filed ratio | 20.43% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.43 pp | $39.0M | capital that could be lost first |
Total risk-based capital ratio 21.51% +11.51 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 | $67.5M | 67,469 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $313.7M | 313,656 | RCOAA223 |
| Recomputed ratio | 21.51% | numerator / denominator | |
| Filed ratio | 21.51% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.51 pp | $36.1M | capital that could be lost first |
Tier 1 leverage ratio 10.76% +5.76 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 | $64.1M | 64,077 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $595.5M | 595,490 | RCOAA224 |
| Recomputed ratio | 10.76% | numerator / denominator | |
| Filed ratio | 10.76% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.76 pp | $34.3M | 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 | 10,750 | 10,750 | 10,750 | 10,750 | 10,750 | 10,750 | RCOAP742 |
| Retained earnings | 53,327 | 52,340 | 51,709 | 52,241 | 51,373 | 50,648 | RCOAKW00 |
| Accumulated other comprehensive income | (14,032) | (13,479) | (11,951) | (12,748) | (15,994) | (16,458) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 50,045 | 49,611 | 50,508 | 50,243 | 46,129 | 44,940 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 14,032 | 13,479 | 11,951 | 12,748 | 15,994 | 16,458 | P859 - P840 |
| Common equity Tier 1 capital | 64,077 | 63,090 | 62,459 | 62,991 | 62,123 | 61,398 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 64,077 | 63,090 | 62,459 | 62,991 | 62,123 | 61,398 | RCOA8274 |
| Tier 2 capital | 3,392 | 3,601 | 3,282 | 3,717 | 3,658 | 3,569 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,392 | 3,601 | 3,282 | 3,717 | 3,658 | 3,569 | RCOA5310 |
| Total capital | 67,469 | 66,691 | 65,741 | 66,708 | 65,781 | 64,967 | RCOA3792 |
| Total risk-weighted assets | 313,656 | 308,874 | 300,616 | 297,071 | 292,373 | 293,582 | RCOAA223 |
| Average total assets for the leverage ratio | 595,490 | 581,050 | 555,479 | 528,108 | 521,858 | 511,951 | 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 | $22.2M | $1.9M | 8.61% | 0.61% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $282.7M | $49.3M | 17.45% | 15.73% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $25.4M | $5.1M | 20.00% | 1.62% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $28.8M | $14.4M | 50.11% | 4.59% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $206.4M | $208.1M | 100.79% | 66.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $31.5M | $29.9M | 94.89% | 9.54% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.9M | $4.9M | 100.00% | 1.57% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $313.7M | ties to item 31 ($313.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $313.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $313.7M | 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 | 20.43% | 20.43% | 21.51% | 10.76% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.43% | 20.43% | 21.59% | 10.86% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.78% | 20.78% | 21.87% | 11.24% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.20% | 21.20% | 22.46% | 11.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.25% | 21.25% | 22.50% | 11.90% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.91% | 20.91% | 22.13% | 11.99% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.67% | 21.67% | 22.70% | 11.76% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.45% | 21.45% | 22.38% | 11.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.66% | 20.66% | 21.52% | 11.39% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.22% | 22.22% | 23.13% | 11.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.49% | 23.49% | 24.44% | 11.24% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.89% | 22.89% | 23.83% | 12.15% | 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 Karnes County National Bank of Karnes City (this bank) | Risk-based | 20.43% | 20.43% | 21.51% | 10.76% | |
| United Bank of Union | $577.5M | CBLR | NA | NA | NA | 9.65% |
| Citizens Bank and Trust Company | $577.6M | CBLR | NA | NA | NA | 15.39% |
| First Seacoast Bank | $576.3M | Risk-based | 14.90% | 14.90% | 15.96% | 8.92% |
| Southtrust Bank, N.A. | $578.8M | Risk-based | 21.40% | 21.40% | 22.65% | 12.50% |
| First Federal Savings Bank | $575.6M | CBLR | NA | NA | NA | 9.54% |
| Salem Co-Operative Bank | $580.0M | Risk-based | 18.04% | 18.04% | 18.90% | 11.89% |
| Unity Bank | $574.8M | Risk-based | 12.16% | 12.16% | 13.44% | 8.78% |
| Bay State Savings Bank | $580.3M | Risk-based | 11.24% | 11.24% | 12.26% | 8.82% |
| First National Bank & Trust Company of McAlester | $580.4M | CBLR | NA | NA | NA | 10.89% |
| Peer 25th percentile | 12.16% | 12.16% | 13.44% | 8.92% | ||
| Peer median | 14.90% | 14.90% | 15.96% | 9.65% | ||
| Peer 75th percentile | 18.04% | 18.04% | 18.90% | 11.89% | ||
| This bank's percentile | 80 | 80 | 80 | 56 |
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/979759/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.