The Lamesa National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 35.16% (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: 35.16% (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 41.91% +35.41 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 | $52.3M | 52,288 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $124.8M | 124,777 | RCOAA223 |
| Recomputed ratio | 41.91% | numerator / denominator | |
| Filed ratio | 41.91% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +35.41 pp | $44.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 41.91% +33.91 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 | $52.3M | 52,288 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $124.8M | 124,777 | RCOAA223 |
| Recomputed ratio | 41.91% | numerator / denominator | |
| Filed ratio | 41.91% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +33.91 pp | $42.3M | capital that could be lost first |
Total risk-based capital ratio 43.16% +33.16 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 | $53.9M | 53,850 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $124.8M | 124,777 | RCOAA223 |
| Recomputed ratio | 43.16% | numerator / denominator | |
| Filed ratio | 43.16% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +33.16 pp | $41.4M | capital that could be lost first |
Tier 1 leverage ratio 11.95% +6.95 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 | $52.3M | 52,288 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $437.5M | 437,496 | RCOAA224 |
| Recomputed ratio | 11.95% | numerator / denominator | |
| Filed ratio | 11.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.95 pp | $30.4M | 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 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 48,288 | 47,384 | 45,020 | 44,355 | 43,122 | 42,562 | RCOAKW00 |
| Accumulated other comprehensive income | (1,622) | (749) | 344 | 362 | (1,051) | (1,831) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 50,666 | 50,635 | 49,364 | 48,717 | 46,071 | 44,731 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,622 | 749 | (344) | (362) | 1,051 | 1,831 | P859 - P840 |
| Common equity Tier 1 capital | 52,288 | 51,384 | 49,020 | 48,355 | 47,122 | 46,562 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 52,288 | 51,384 | 49,020 | 48,355 | 47,122 | 46,562 | RCOA8274 |
| Tier 2 capital | 1,562 | 1,555 | 1,734 | 1,735 | 1,836 | 1,721 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,562 | 1,555 | 1,734 | 1,735 | 1,836 | 1,721 | RCOA5310 |
| Total capital | 53,850 | 52,939 | 50,754 | 50,090 | 48,958 | 48,283 | RCOA3792 |
| Total risk-weighted assets | 124,777 | 124,217 | 141,267 | 138,712 | 167,439 | 190,619 | RCOAA223 |
| Average total assets for the leverage ratio | 437,496 | 442,258 | 432,492 | 426,859 | 418,391 | 417,237 | 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 | $21.7M | $1.6M | 7.23% | 1.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $308.5M | $51.9M | 16.82% | 41.54% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $33.0M | $6.6M | 20.00% | 5.28% | RC-R Part II, item 3.a, 16 |
| Loans: past due and nonaccrual | $1.1M | $1.6M | 150.00% | 1.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $59.8M | $59.8M | 100.00% | 47.84% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.1M | $3.5M | 56.64% | 2.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.2M | $38K | 0.89% | 0.03% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $125.0M | ties to item 31 ($125.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $125.0M | RCONB704 |
| Less: excess allowance for credit losses | $179K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $124.8M | 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 | 41.91% | 41.91% | 43.16% | 11.95% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 41.37% | 41.37% | 42.62% | 11.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 34.70% | 34.70% | 35.93% | 11.33% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 34.86% | 34.86% | 36.11% | 11.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 28.14% | 28.14% | 29.24% | 11.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.43% | 24.43% | 25.33% | 11.16% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.43% | 23.43% | 24.31% | 11.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.24% | 21.24% | 22.06% | 11.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 28.22% | 28.22% | 29.35% | 11.02% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 30.23% | 30.23% | 31.41% | 10.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 26.18% | 26.18% | 27.21% | 10.84% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 29.02% | 29.02% | 30.25% | 10.65% | 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 Lamesa National Bank (this bank) | Risk-based | 41.91% | 41.91% | 43.16% | 11.95% | |
| Waukon State Bank | $426.9M | CBLR | NA | NA | NA | 10.44% |
| North Valley Bank | $426.9M | CBLR | NA | NA | NA | 10.05% |
| Bank of Mauston | $426.7M | CBLR | NA | NA | NA | 14.75% |
| The Union State Bank of Everest | $427.3M | Risk-based | 13.37% | 13.37% | 14.62% | 9.99% |
| Coffee County Bank | $427.6M | Risk-based | 11.78% | 11.78% | 13.04% | 9.65% |
| Winnsboro State Bank & Trust Company | $425.7M | CBLR | NA | NA | NA | 10.85% |
| Texas State Bank | $425.5M | CBLR | NA | NA | NA | 13.58% |
| The Commercial National Bank of Brady | $425.4M | Risk-based | 13.18% | 13.18% | 14.35% | 10.24% |
| Marion Center Bank | $425.2M | Risk-based | 12.03% | 12.03% | 13.11% | 7.91% |
| Exchange Bank and Trust Company | $428.7M | Risk-based | 14.69% | 14.69% | 16.04% | 10.75% |
| Peer 25th percentile | 12.03% | 12.03% | 13.11% | 10.00% | ||
| Peer median | 13.18% | 13.18% | 14.35% | 10.34% | ||
| Peer 75th percentile | 13.37% | 13.37% | 14.62% | 10.83% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/623052/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.