Kingston National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.44% (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: 6.44% (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 13.37% +6.87 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 | $54.3M | 54,328 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $406.3M | 406,322 | RCOAA223 |
| Recomputed ratio | 13.37% | numerator / denominator | |
| Filed ratio | 13.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.87 pp | $27.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.37% +5.37 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 | $54.3M | 54,328 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $406.3M | 406,322 | RCOAA223 |
| Recomputed ratio | 13.37% | numerator / denominator | |
| Filed ratio | 13.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.37 pp | $21.8M | capital that could be lost first |
Total risk-based capital ratio 14.44% +4.44 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 | $58.7M | 58,667 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $406.3M | 406,322 | RCOAA223 |
| Recomputed ratio | 14.44% | numerator / denominator | |
| Filed ratio | 14.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.44 pp | $18.0M | capital that could be lost first |
Tier 1 leverage ratio 9.21% +4.21 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 | $54.3M | 54,328 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $589.6M | 589,644 | RCOAA224 |
| Recomputed ratio | 9.21% | numerator / denominator | |
| Filed ratio | 9.21% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.21 pp | $24.8M | 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 | 8,540 | 8,540 | 8,540 | 8,540 | 8,540 | 8,540 | RCOAP742 |
| Retained earnings | 45,788 | 44,993 | 44,126 | 43,366 | 42,561 | 41,472 | RCOAKW00 |
| Accumulated other comprehensive income | (9,280) | (9,965) | (9,015) | (9,947) | (11,572) | (11,480) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 45,048 | 43,568 | 43,651 | 41,959 | 39,529 | 38,532 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,280 | 9,965 | 9,015 | 9,947 | 11,572 | 11,480 | P859 - P840 |
| Common equity Tier 1 capital | 54,328 | 53,533 | 52,666 | 51,906 | 51,101 | 50,012 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 54,328 | 53,533 | 52,666 | 51,906 | 51,101 | 50,012 | RCOA8274 |
| Tier 2 capital | 4,339 | 4,283 | 4,160 | 4,017 | 3,984 | 3,960 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,339 | 4,283 | 4,160 | 4,017 | 3,984 | 3,960 | RCOA5310 |
| Total capital | 58,667 | 57,816 | 56,826 | 55,923 | 55,085 | 53,972 | RCOA3792 |
| Total risk-weighted assets | 406,322 | 411,393 | 419,004 | 415,003 | 408,079 | 394,459 | RCOAA223 |
| Average total assets for the leverage ratio | 589,644 | 580,656 | 580,497 | 573,950 | 571,377 | 569,573 | 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 | $29.9M | $5.0M | 16.69% | 1.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $128.0M | $23.7M | 18.52% | 5.83% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $16.6M | $3.3M | 20.00% | 0.82% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $160.0M | $84.8M | 52.99% | 20.87% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.1M | $902K | 82.48% | 0.22% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $242.5M | $239.8M | 98.88% | 59.01% | RC-R Part II, item 4.d, 5.d |
| All other assets | $24.2M | $22.4M | 92.64% | 5.51% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $26.5M | $26.5M | 100.00% | 6.52% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $406.3M | ties to item 31 ($406.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $406.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $406.3M | 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 | 13.37% | 13.37% | 14.44% | 9.21% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.01% | 13.01% | 14.05% | 9.22% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.57% | 12.57% | 13.56% | 9.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.51% | 12.51% | 13.48% | 9.04% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.52% | 12.52% | 13.50% | 8.94% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.68% | 12.68% | 13.68% | 8.78% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.19% | 12.19% | 13.15% | 8.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.57% | 12.57% | 13.55% | 8.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.72% | 12.72% | 13.70% | 8.90% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.01% | 13.01% | 14.01% | 9.12% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.77% | 12.77% | 13.76% | 9.20% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.84% | 12.84% | 13.85% | 9.19% | 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 |
|---|---|---|---|---|---|---|
| Kingston National Bank (this bank) | Risk-based | 13.37% | 13.37% | 14.44% | 9.21% | |
| Deutsche Bank National Trust Company | $585.8M | CBLR | NA | NA | NA | 52.83% |
| Freedom Bank | $585.7M | Risk-based | 14.14% | 14.14% | 15.39% | 12.62% |
| First Kentucky Bank, Inc. | $585.6M | Risk-based | 13.78% | 13.78% | 15.01% | 9.35% |
| Washington Savings Bank | $585.3M | Risk-based | 19.02% | 19.02% | 19.92% | 12.07% |
| The Bank of Holly Springs | $587.5M | CBLR | NA | NA | NA | 13.09% |
| Peoples National Bank of Kewanee | $587.6M | Risk-based | 15.68% | 15.68% | 16.40% | 10.86% |
| First National Bank of Huntsville | $584.9M | CBLR | NA | NA | NA | 13.29% |
| Premierbank | $583.9M | Risk-based | 12.54% | 12.54% | 13.68% | 9.80% |
| Pyramax Bank, F.S.B. | $588.7M | Risk-based | 14.91% | 14.91% | 16.09% | 11.22% |
| Peer 25th percentile | 13.87% | 13.87% | 15.10% | 10.86% | ||
| Peer median | 14.52% | 14.52% | 15.74% | 12.07% | ||
| Peer 75th percentile | 15.49% | 15.49% | 16.33% | 13.09% | ||
| This bank's percentile | 17 | 17 | 17 | 0 |
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/966722/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.