Nano Banc: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 1.11% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 1.11% (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 7.83% +1.33 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 | $39.6M | 39,595 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $506.0M | 505,967 | RCOAA223 |
| Recomputed ratio | 7.83% | numerator / denominator | |
| Filed ratio | 7.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +1.33 pp | $6.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 7.83% -0.17 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 | $39.6M | 39,595 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $506.0M | 505,967 | RCOAA223 |
| Recomputed ratio | 7.83% | numerator / denominator | |
| Filed ratio | 7.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | -0.17 pp | -$882K | capital that could be lost first |
Total risk-based capital ratio 9.11% -0.89 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 | $46.1M | 46,106 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $506.0M | 505,967 | RCOAA223 |
| Recomputed ratio | 9.11% | numerator / denominator | |
| Filed ratio | 9.11% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | -0.89 pp | -$4.5M | capital that could be lost first |
Tier 1 leverage ratio 5.04% +0.04 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 | $39.6M | 39,595 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $786.1M | 786,081 | RCOAA224 |
| Recomputed ratio | 5.04% | numerator / denominator | |
| Filed ratio | 5.04% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +0.04 pp | $291K | 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 | 128,544 | 128,544 | 128,544 | 128,544 | 128,544 | 128,544 | RCOAP742 |
| Retained earnings | (88,927) | (86,590) | (86,709) | (60,918) | (26,780) | (11,645) | RCOAKW00 |
| Accumulated other comprehensive income | (807) | (758) | (301) | (485) | (870) | (1,224) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 38,810 | 41,196 | 41,534 | 67,141 | 100,894 | 115,675 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 785 | 730 | 264 | 438 | (5,343) | (5,000) | P859 - P840 |
| Common equity Tier 1 capital | 39,595 | 41,926 | 41,798 | 67,579 | 95,551 | 110,675 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 39,595 | 41,926 | 41,798 | 67,579 | 95,551 | 110,675 | RCOA8274 |
| Tier 2 capital | 6,511 | 6,516 | 7,399 | 7,719 | 7,914 | 8,114 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,511 | 6,516 | 7,399 | 7,719 | 7,914 | 8,114 | RCOA5310 |
| Total capital | 46,106 | 48,442 | 49,197 | 75,298 | 103,465 | 118,789 | RCOA3792 |
| Total risk-weighted assets | 505,967 | 513,261 | 584,196 | 604,329 | 618,957 | 630,939 | RCOAA223 |
| Average total assets for the leverage ratio | 786,081 | 874,439 | 876,094 | 935,083 | 936,708 | 916,073 | 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 | $200.8M | $2.3M | 1.13% | 0.43% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $41.0M | $4.3M | 10.46% | 0.82% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.5M | $309K | 20.00% | 0.06% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $104.5M | $57.5M | 55.03% | 11.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $123.2M | $184.8M | 150.00% | 35.48% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $251.1M | $235.1M | 93.63% | 45.13% | RC-R Part II, item 4.d, 5.d |
| All other assets | $34.8M | $30.2M | 86.82% | 5.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.4M | $6.4M | 99.98% | 1.22% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $520.8M | ties to item 31 ($520.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $520.8M | RCONB704 |
| Less: excess allowance for credit losses | $14.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $506.0M | 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 | 7.83% | 7.83% | 9.11% | 5.04% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 8.17% | 8.17% | 9.44% | 4.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 7.15% | 7.15% | 8.42% | 4.77% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.18% | 11.18% | 12.46% | 7.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.44% | 15.44% | 16.72% | 10.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.54% | 17.54% | 18.83% | 12.08% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.57% | 18.57% | 19.86% | 11.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.56% | 19.56% | 20.86% | 11.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.00% | 17.00% | 18.29% | 13.24% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.09% | 16.09% | 17.38% | 12.71% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.52% | 15.52% | 16.82% | 12.66% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.30% | 15.30% | 16.59% | 12.65% | 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 |
|---|---|---|---|---|---|---|
| Nano Banc (this bank) | Risk-based | 7.83% | 7.83% | 9.11% | 5.04% | |
| First Neighbor Bank, N.A. | $736.0M | CBLR | NA | NA | NA | 10.62% |
| Midwest Bank | $736.4M | Risk-based | 14.20% | 14.20% | 15.43% | 8.80% |
| Lake Shore Bank | $735.9M | CBLR | NA | NA | NA | 17.43% |
| Chippewa Valley Bank | $735.8M | Risk-based | 12.30% | 12.30% | 13.21% | 8.74% |
| The Peoples State Bank of Newton, Illinois | $736.7M | CBLR | NA | NA | NA | 13.52% |
| Kleberg Bank, N.A. | $736.8M | Risk-based | 12.91% | 12.91% | 14.14% | 9.45% |
| Peoples Community Bank | $735.2M | CBLR | NA | NA | NA | 18.54% |
| FNB South | $734.8M | Risk-based | 22.90% | 22.90% | 24.18% | 16.24% |
| Woodtrust Bank | $734.8M | CBLR | NA | NA | NA | 10.94% |
| Manufacturers Bank & Trust Company | $738.2M | Risk-based | 12.88% | 12.88% | 14.13% | 10.44% |
| Peer 25th percentile | 12.88% | 12.88% | 14.13% | 9.70% | ||
| Peer median | 12.91% | 12.91% | 14.14% | 10.78% | ||
| Peer 75th percentile | 14.20% | 14.20% | 15.43% | 15.56% | ||
| This bank's percentile | 0 | 0 | 0 | 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/3635029/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.