Lone Star National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.09% (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: 13.09% (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 20.01% +13.51 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 | $435.7M | 435,704 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.18B | 2,177,750 | RCOAA223 |
| Recomputed ratio | 20.01% | numerator / denominator | |
| Filed ratio | 20.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.51 pp | $294.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.01% +12.01 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 | $435.7M | 435,704 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.18B | 2,177,750 | RCOAA223 |
| Recomputed ratio | 20.01% | numerator / denominator | |
| Filed ratio | 20.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.01 pp | $261.5M | capital that could be lost first |
Total risk-based capital ratio 21.09% +11.09 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 | $459.3M | 459,334 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.18B | 2,177,750 | RCOAA223 |
| Recomputed ratio | 21.09% | numerator / denominator | |
| Filed ratio | 21.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.09 pp | $241.6M | capital that could be lost first |
Tier 1 leverage ratio 12.87% +7.87 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 | $435.7M | 435,704 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.39B | 3,385,853 | RCOAA224 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.87 pp | $266.4M | 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 | 149,644 | 149,615 | 149,585 | 150,043 | 150,120 | 150,144 | RCOAP742 |
| Retained earnings | 286,060 | 273,659 | 262,090 | 250,208 | 239,848 | 264,772 | RCOAKW00 |
| Accumulated other comprehensive income | (52,033) | (55,708) | (50,077) | (57,825) | (70,509) | (73,726) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 383,671 | 367,566 | 361,598 | 342,426 | 319,459 | 341,190 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 52,033 | 55,708 | 50,077 | 57,825 | 70,509 | 73,726 | P859 - P840 |
| Common equity Tier 1 capital | 435,704 | 423,274 | 411,675 | 400,251 | 389,968 | 414,916 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 435,704 | 423,274 | 411,675 | 400,251 | 389,968 | 414,916 | RCOA8274 |
| Tier 2 capital | 23,630 | 23,899 | 23,643 | 23,538 | 22,925 | 22,917 | RCOA5311 |
| Allowance includable in Tier 2 capital | 23,630 | 23,899 | 23,643 | 23,538 | 22,925 | 22,917 | RCOA5310 |
| Total capital | 459,334 | 447,173 | 435,318 | 423,789 | 412,893 | 437,833 | RCOA3792 |
| Total risk-weighted assets | 2,177,750 | 2,126,556 | 2,085,199 | 2,061,116 | 2,019,987 | 1,945,401 | RCOAA223 |
| Average total assets for the leverage ratio | 3,385,853 | 3,365,447 | 3,295,425 | 3,257,613 | 3,294,487 | 3,257,050 | 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 | $266.5M | $822K | 0.31% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.12B | $215.3M | 19.15% | 9.89% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $297.0M | $206.6M | 69.55% | 9.49% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $53.0M | $79.5M | 150.00% | 3.65% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $18.7M | $27.3M | 145.79% | 1.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.40B | $1.33B | 94.78% | 61.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $182.7M | $170.6M | 93.34% | 7.83% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $146.7M | $146.7M | 100.00% | 6.73% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $2.18B | ties to item 31 ($2.18B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.18B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.18B | 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 | 20.01% | 20.01% | 21.09% | 12.87% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 19.90% | 19.90% | 21.03% | 12.58% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.74% | 19.74% | 20.88% | 12.49% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 19.42% | 19.42% | 20.56% | 12.29% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 19.31% | 19.31% | 20.44% | 11.84% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 21.33% | 21.33% | 22.51% | 12.74% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 20.17% | 20.17% | 21.37% | 12.31% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 20.78% | 20.78% | 22.01% | 13.08% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 20.90% | 20.90% | 22.15% | 12.62% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 20.88% | 20.88% | 22.13% | 12.79% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 20.58% | 20.58% | 21.83% | 12.84% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 20.78% | 20.78% | 22.03% | 12.63% | 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 |
|---|---|---|---|---|---|---|
| Lone Star National Bank (this bank) | Risk-based | 20.01% | 20.01% | 21.09% | 12.87% | |
| WestStar Bank | $3.28B | Risk-based | 13.13% | 13.13% | 14.07% | 12.27% |
| OakStar Bank | $3.29B | CBLR | NA | NA | NA | 9.79% |
| Stearns Bank N.A. | $3.27B | Risk-based | 15.39% | 16.25% | 17.52% | 15.42% |
| Fidelity Bank, N.A. | $3.30B | Risk-based | 10.97% | 10.97% | 12.16% | 9.99% |
| Union Savings Bank | $3.30B | CBLR | NA | NA | NA | 11.48% |
| ACNB Bank | $3.30B | Risk-based | 14.30% | 14.30% | 15.28% | 11.25% |
| BankFirst Financial Services | $3.31B | CBLR | NA | NA | NA | 10.86% |
| Bristol County Savings Bank | $3.26B | Risk-based | 17.84% | 17.84% | 18.94% | 14.40% |
| Georgia Banking Company | $3.26B | Risk-based | 11.83% | 11.83% | 13.05% | 10.78% |
| Red River Bank | $3.31B | Risk-based | 17.32% | 17.32% | 18.37% | 12.49% |
| Peer 25th percentile | 12.48% | 12.48% | 13.56% | 10.80% | ||
| Peer median | 14.30% | 14.30% | 15.28% | 11.36% | ||
| Peer 75th percentile | 16.35% | 16.78% | 17.94% | 12.44% | ||
| 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/842460/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.