Nantahala Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.00% (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: 8.00% (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 14.38% +7.88 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 | $26.0M | 26,005 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.9M | 180,895 | RCOAA223 |
| Recomputed ratio | 14.38% | numerator / denominator | |
| Filed ratio | 14.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.88 pp | $14.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.93% +6.93 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 | $27.0M | 26,999 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.9M | 180,895 | RCOAA223 |
| Recomputed ratio | 14.93% | numerator / denominator | |
| Filed ratio | 14.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.93 pp | $12.5M | capital that could be lost first |
Total risk-based capital ratio 16.00% +6.00 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 | $29.0M | 28,951 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $180.9M | 180,895 | RCOAA223 |
| Recomputed ratio | 16.00% | numerator / denominator | |
| Filed ratio | 16.00% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.00 pp | $10.9M | capital that could be lost first |
Tier 1 leverage ratio 9.43% +4.43 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 | $27.0M | 26,999 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $286.3M | 286,272 | RCOAA224 |
| Recomputed ratio | 9.43% | numerator / denominator | |
| Filed ratio | 9.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.43 pp | $12.7M | 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 | 31,179 | 31,137 | 31,084 | 31,041 | 31,013 | 31,013 | RCOAP742 |
| Retained earnings | (3,958) | (5,138) | (6,011) | (7,010) | (7,933) | (8,765) | RCOAKW00 |
| Accumulated other comprehensive income | (705) | (707) | (479) | (472) | (777) | (715) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,516 | 25,292 | 24,594 | 23,559 | 22,303 | 21,533 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (511) | (869) | (1,375) | (1,686) | (1,662) | (1,977) | P859 - P840 |
| Common equity Tier 1 capital | 26,005 | 24,423 | 23,219 | 21,873 | 20,641 | 19,556 | RCOAP859 |
| Additional Tier 1 capital | 994 | 994 | 994 | 994 | 994 | 994 | RCOAP865 |
| Tier 1 capital | 26,999 | 25,417 | 24,213 | 22,867 | 21,635 | 20,550 | RCOA8274 |
| Tier 2 capital | 1,952 | 1,955 | 1,984 | 2,050 | 2,050 | 2,104 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,952 | 1,955 | 1,984 | 2,050 | 2,050 | 2,104 | RCOA5310 |
| Total capital | 28,951 | 27,372 | 26,197 | 24,917 | 23,685 | 22,654 | RCOA3792 |
| Total risk-weighted assets | 180,895 | 182,067 | 182,205 | 177,479 | 173,570 | 170,685 | RCOAA223 |
| Average total assets for the leverage ratio | 286,272 | 278,984 | 282,841 | 276,170 | 264,365 | 259,785 | 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 | $29.4M | $386K | 1.31% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.7M | $9.4M | 17.18% | 5.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $111K | $22K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $100.7M | $56.2M | 55.82% | 31.08% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $243K | $364K | 150.00% | 0.20% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $93.6M | $93.3M | 99.68% | 51.56% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.4M | $11.0M | 96.42% | 6.10% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.6M | $10.2M | 75.28% | 5.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $180.9M | ties to item 31 ($180.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $180.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $180.9M | 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 | 14.38% | 14.93% | 16.00% | 9.43% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.41% | 13.96% | 15.03% | 9.11% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.74% | 13.29% | 14.38% | 8.56% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.32% | 12.88% | 14.04% | 8.28% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.89% | 12.46% | 13.65% | 8.18% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.46% | 12.04% | 13.27% | 7.91% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.86% | 11.44% | 12.65% | 7.32% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.24% | 10.81% | 12.00% | 6.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.98% | 10.55% | 11.75% | 6.58% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.91% | 10.50% | 11.72% | 6.42% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.66% | 10.44% | 11.67% | 6.47% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.31% | 10.64% | 11.89% | 6.50% | 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 |
|---|---|---|---|---|---|---|
| Nantahala Bank & Trust Company (this bank) | Risk-based | 14.38% | 14.93% | 16.00% | 9.43% | |
| Farmers Bank | $288.7M | CBLR | NA | NA | NA | 16.23% |
| Vintage Bank Kansas | $288.6M | CBLR | NA | NA | NA | 11.56% |
| Interstate Bank | $288.4M | CBLR | NA | NA | NA | 9.36% |
| Community Partners Savings Bank | $288.4M | Risk-based | 24.71% | 24.71% | 25.29% | 11.88% |
| Gateway Bank, F.S.B. | $288.2M | CBLR | NA | NA | NA | 13.84% |
| Farmers & Merchants Bank | $289.6M | Risk-based | 18.51% | 18.51% | 19.76% | 11.20% |
| The Home Trust & Savings Bank | $287.7M | Risk-based | 15.11% | 15.11% | 16.33% | 10.83% |
| First Whitney Bank and Trust | $287.5M | Risk-based | 14.41% | 14.41% | 14.60% | 11.53% |
| United Community Bank | $290.0M | Risk-based | 11.41% | 11.41% | 12.66% | 8.45% |
| One World Bank | $290.1M | CBLR | NA | NA | NA | 13.24% |
| Peer 25th percentile | 14.41% | 14.41% | 14.60% | 10.92% | ||
| Peer median | 15.11% | 15.11% | 16.33% | 11.55% | ||
| Peer 75th percentile | 18.51% | 18.51% | 19.76% | 12.90% | ||
| This bank's percentile | 20 | 40 | 40 | 20 |
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/3285778/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.