Kress National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 22.96% (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: 22.96% (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 29.71% +23.21 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 | $6.3M | 6,319 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.3M | 21,270 | RCOAA223 |
| Recomputed ratio | 29.71% | numerator / denominator | |
| Filed ratio | 29.71% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +23.21 pp | $4.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.71% +21.71 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 | $6.3M | 6,319 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.3M | 21,270 | RCOAA223 |
| Recomputed ratio | 29.71% | numerator / denominator | |
| Filed ratio | 29.71% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.71 pp | $4.6M | capital that could be lost first |
Total risk-based capital ratio 30.96% +20.96 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 | $6.6M | 6,586 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.3M | 21,270 | RCOAA223 |
| Recomputed ratio | 30.96% | numerator / denominator | |
| Filed ratio | 30.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +20.96 pp | $4.5M | capital that could be lost first |
Tier 1 leverage ratio 9.64% +4.64 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 | $6.3M | 6,319 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $65.5M | 65,532 | RCOAA224 |
| Recomputed ratio | 9.64% | numerator / denominator | |
| Filed ratio | 9.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.64 pp | $3.0M | 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 | 200 | 200 | 200 | 200 | 200 | 200 | RCOAP742 |
| Retained earnings | 6,119 | 6,014 | 6,084 | 5,927 | 5,789 | 5,713 | RCOAKW00 |
| Accumulated other comprehensive income | (369) | (206) | (62) | (72) | (172) | (229) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 5,950 | 6,008 | 6,222 | 6,055 | 5,817 | 5,684 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 369 | 206 | 62 | 72 | 172 | 229 | P859 - P840 |
| Common equity Tier 1 capital | 6,319 | 6,214 | 6,284 | 6,127 | 5,989 | 5,913 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 6,319 | 6,214 | 6,284 | 6,127 | 5,989 | 5,913 | RCOA8274 |
| Tier 2 capital | 267 | 255 | 271 | 315 | 296 | 280 | RCOA5311 |
| Allowance includable in Tier 2 capital | 267 | 255 | 271 | 315 | 296 | 280 | RCOA5310 |
| Total capital | 6,586 | 6,469 | 6,555 | 6,442 | 6,285 | 6,193 | RCOA3792 |
| Total risk-weighted assets | 21,270 | 20,316 | 21,550 | 25,185 | 23,636 | 22,287 | RCOAA223 |
| Average total assets for the leverage ratio | 65,532 | 61,694 | 58,052 | 56,015 | 55,349 | 54,192 | 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 | $22.7M | $47K | 0.21% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $25.8M | $5.0M | 19.43% | 23.35% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $261K | $130K | 50.00% | 0.61% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $15.0M | $15.0M | 100.00% | 69.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $824K | $824K | 100.00% | 3.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $450K | $450K | 100.00% | 2.10% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $24K | NA | 0.11% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $21.4M | does not tie to item 31 ($21.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $21.4M | RCONB704 |
| Less: excess allowance for credit losses | $166K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $21.3M | 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 | 29.71% | 29.71% | 30.96% | 9.64% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 30.59% | 30.59% | 31.84% | 10.07% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 29.16% | 29.16% | 30.42% | 10.82% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 24.33% | 24.33% | 25.58% | 10.94% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 25.34% | 25.34% | 26.59% | 10.82% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 26.53% | 26.53% | 27.79% | 10.91% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 24.09% | 24.09% | 25.34% | 12.42% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 23.89% | 23.89% | 25.14% | 11.99% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 24.10% | 24.10% | 25.35% | 11.16% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 24.97% | 24.97% | 26.22% | 10.10% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 25.24% | 25.24% | 26.49% | 10.67% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 23.29% | 23.29% | 24.54% | 10.49% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Kress National Bank (this bank) | Risk-based | 29.71% | 29.71% | 30.96% | 9.64% | |
| Community Bank of Memphis | $63.7M | CBLR | NA | NA | NA | 12.39% |
| First Western Federal Savings Bank | $63.5M | CBLR | NA | NA | NA | 18.08% |
| Western Alliance Trust Company, N.A. | $64.0M | CBLR | NA | NA | NA | 94.88% |
| America's Community Bank | $64.1M | CBLR | NA | NA | NA | 8.69% |
| State Bank of Lakota | $64.2M | Risk-based | 14.66% | 14.66% | 15.66% | 9.58% |
| State Central Bank | $63.2M | CBLR | NA | NA | NA | 16.11% |
| Montrose Savings Bank | $63.2M | CBLR | NA | NA | NA | 14.53% |
| North County Savings Bank | $63.2M | Risk-based | 21.38% | 21.38% | 21.90% | 8.45% |
| First Bank of Thomas | $63.2M | Risk-based | 28.64% | 28.64% | 29.90% | 12.63% |
| Peer 25th percentile | 18.02% | 18.02% | 18.78% | 9.58% | ||
| Peer median | 21.38% | 21.38% | 21.90% | 12.63% | ||
| Peer 75th percentile | 25.01% | 25.01% | 25.90% | 16.11% | ||
| This bank's percentile | 100 | 100 | 100 | 33 |
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/995955/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.