Kish Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.87% (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: 2.87% (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 10.08% +3.58 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 | $181.0M | 181,034 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.80B | 1,795,818 | RCOAA223 |
| Recomputed ratio | 10.08% | numerator / denominator | |
| Filed ratio | 10.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.58 pp | $64.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.08% +2.08 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 | $181.0M | 181,034 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.80B | 1,795,818 | RCOAA223 |
| Recomputed ratio | 10.08% | numerator / denominator | |
| Filed ratio | 10.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.08 pp | $37.4M | capital that could be lost first |
Total risk-based capital ratio 10.87% +0.87 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 | $195.3M | 195,271 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.80B | 1,795,818 | RCOAA223 |
| Recomputed ratio | 10.87% | numerator / denominator | |
| Filed ratio | 10.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.87 pp | $15.7M | capital that could be lost first |
Tier 1 leverage ratio 8.92% +3.92 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 | $181.0M | 181,034 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.03B | 2,029,450 | RCOAA224 |
| Recomputed ratio | 8.92% | numerator / denominator | |
| Filed ratio | 8.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.92 pp | $79.6M | 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 | 33,663 | 33,663 | 33,663 | 33,663 | 31,563 | 31,062 | RCOAP742 |
| Retained earnings | 150,843 | 146,054 | 141,617 | 136,873 | 132,540 | 129,478 | RCOAKW00 |
| Accumulated other comprehensive income | (9,428) | (10,057) | (10,165) | (10,824) | (11,962) | (12,590) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 175,078 | 169,660 | 165,115 | 159,712 | 152,141 | 147,950 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,956 | 6,573 | 6,671 | 7,318 | 8,444 | 9,060 | P859 - P840 |
| Common equity Tier 1 capital | 181,034 | 176,233 | 171,786 | 167,030 | 160,585 | 157,010 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 181,034 | 176,233 | 171,786 | 167,030 | 160,585 | 157,010 | RCOA8274 |
| Tier 2 capital | 14,237 | 13,503 | 12,657 | 12,272 | 11,492 | 10,932 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,237 | 13,503 | 12,657 | 12,272 | 11,492 | 10,932 | RCOA5310 |
| Total capital | 195,271 | 189,736 | 184,443 | 179,302 | 172,077 | 167,942 | RCOA3792 |
| Total risk-weighted assets | 1,795,818 | 1,726,622 | 1,745,499 | 1,706,433 | 1,631,782 | 1,594,909 | RCOAA223 |
| Average total assets for the leverage ratio | 2,029,450 | 1,983,803 | 1,943,352 | 1,873,464 | 1,803,288 | 1,733,057 | 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 | $16.4M | $1.1M | 6.76% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $213.4M | $37.0M | 17.32% | 2.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.2M | $753K | 64.91% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $562.4M | $297.9M | 52.97% | 16.59% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $400K | $600K | 150.00% | 0.03% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.2M | $15.2M | 149.75% | 0.85% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.21B | $1.17B | 96.82% | 65.13% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $3.1M | $3.1M | 100.00% | 0.17% | RC-R Part II, item 7 |
| All other assets | $90.9M | $80.4M | 88.53% | 4.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $183.3M | $181.5M | 99.00% | 10.11% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.8M | $2.0M | 41.56% | 0.11% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $6.6M | NA | 0.37% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.79B | ties to item 31 ($1.79B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.80B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.80B | 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 | 10.08% | 10.08% | 10.87% | 8.92% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.21% | 10.21% | 10.99% | 8.88% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 9.84% | 9.84% | 10.57% | 8.84% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 9.79% | 9.79% | 10.51% | 8.92% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 9.84% | 9.84% | 10.55% | 8.91% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 9.84% | 9.84% | 10.53% | 9.06% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 9.94% | 9.94% | 10.64% | 9.02% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 9.95% | 9.95% | 10.66% | 9.00% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 9.90% | 9.90% | 10.59% | 9.00% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.00% | 10.00% | 10.68% | 8.96% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.92% | 9.92% | 10.61% | 8.91% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.95% | 9.95% | 10.63% | 8.88% | 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 |
|---|---|---|---|---|---|---|
| Kish Bank (this bank) | Risk-based | 10.08% | 10.08% | 10.87% | 8.92% | |
| Peoples National Bank, N.A. | $2.08B | Risk-based | 9.75% | 9.75% | 10.93% | 9.26% |
| Marquette Bank | $2.09B | Risk-based | 14.18% | 14.18% | 15.31% | 8.40% |
| First Bank | $2.07B | Risk-based | 12.87% | 12.87% | 13.91% | 9.44% |
| Starion Bank | $2.10B | Risk-based | 14.03% | 14.03% | 15.29% | 9.45% |
| American Commercial Bank & Trust, N.A. | $2.07B | CBLR | NA | NA | NA | 9.34% |
| Signature Bank | $2.07B | Risk-based | 16.08% | 16.08% | 16.98% | 12.42% |
| The Village Bank | $2.07B | Risk-based | 14.74% | 14.74% | 15.43% | 9.50% |
| One Florida Bank | $2.07B | Risk-based | 10.99% | 10.99% | 11.71% | 9.93% |
| Incrediblebank | $2.10B | Risk-based | 10.32% | 10.32% | 11.41% | 8.30% |
| Peer 25th percentile | 10.82% | 10.82% | 11.63% | 9.26% | ||
| Peer median | 13.45% | 13.45% | 14.60% | 9.44% | ||
| Peer 75th percentile | 14.32% | 14.32% | 15.34% | 9.50% | ||
| This bank's percentile | 12 | 12 | 0 | 22 |
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/600419/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.