The National Iron Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.83% (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: 8.83% (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 16.00% +9.50 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 | $27.2M | 27,208 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $170.1M | 170,099 | RCOAA223 |
| Recomputed ratio | 16.00% | numerator / denominator | |
| Filed ratio | 16.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.50 pp | $16.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.00% +8.00 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 | $27.2M | 27,208 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $170.1M | 170,099 | RCOAA223 |
| Recomputed ratio | 16.00% | numerator / denominator | |
| Filed ratio | 16.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.00 pp | $13.6M | capital that could be lost first |
Total risk-based capital ratio 16.83% +6.83 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 | $28.6M | 28,627 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $170.1M | 170,099 | RCOAA223 |
| Recomputed ratio | 16.83% | numerator / denominator | |
| Filed ratio | 16.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.83 pp | $11.6M | capital that could be lost first |
Tier 1 leverage ratio 8.48% +3.48 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 | $27.2M | 27,208 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $320.8M | 320,751 | RCOAA224 |
| Recomputed ratio | 8.48% | numerator / denominator | |
| Filed ratio | 8.48% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.48 pp | $11.2M | 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 | 12,396 | 12,396 | 12,396 | 12,396 | 12,396 | 12,396 | RCOAP742 |
| Retained earnings | 14,812 | 14,297 | 13,960 | 13,883 | 13,661 | 13,623 | RCOAKW00 |
| Accumulated other comprehensive income | (1,206) | (1,322) | (980) | (1,438) | (1,641) | (1,764) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,002 | 25,371 | 25,376 | 24,841 | 24,416 | 24,255 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,206 | 1,322 | 980 | 1,438 | 1,641 | 1,764 | P859 - P840 |
| Common equity Tier 1 capital | 27,208 | 26,693 | 26,356 | 26,279 | 26,057 | 26,019 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,208 | 26,693 | 26,356 | 26,279 | 26,057 | 26,019 | RCOA8274 |
| Tier 2 capital | 1,419 | 1,390 | 1,311 | 1,277 | 1,231 | 1,132 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,419 | 1,390 | 1,311 | 1,277 | 1,231 | 1,132 | RCOA5310 |
| Total capital | 28,627 | 28,083 | 27,667 | 27,556 | 27,288 | 27,151 | RCOA3792 |
| Total risk-weighted assets | 170,099 | 166,659 | 165,018 | 161,101 | 157,305 | 155,619 | RCOAA223 |
| Average total assets for the leverage ratio | 320,751 | 318,412 | 317,890 | 309,464 | 295,731 | 293,763 | 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 | $8.4M | $168K | 1.99% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $44.5M | $4.9M | 11.02% | 2.88% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.5M | $293K | 20.00% | 0.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $233.6M | $118.5M | 50.73% | 69.67% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $28.9M | $28.9M | 100.00% | 16.98% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.7M | $1.6M | 60.68% | 0.96% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.7M | $15.7M | 100.00% | 9.24% | 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 | $170.1M | ties to item 31 ($170.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $170.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $170.1M | 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 | 16.00% | 16.00% | 16.83% | 8.48% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.02% | 16.02% | 16.85% | 8.38% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.97% | 15.97% | 16.77% | 8.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.31% | 16.31% | 17.10% | 8.49% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.56% | 16.56% | 17.35% | 8.81% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.72% | 16.72% | 17.45% | 8.86% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.57% | 16.57% | 17.28% | 8.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.55% | 16.55% | 17.26% | 8.64% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.76% | 16.76% | 17.48% | 8.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.48% | 16.48% | 17.19% | 8.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.41% | 15.41% | 16.09% | 8.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.10% | 15.10% | 15.73% | 8.61% | 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 National Iron Bank (this bank) | Risk-based | 16.00% | 16.00% | 16.83% | 8.48% | |
| Centera Bank | $318.1M | Risk-based | 16.52% | 16.52% | 17.44% | 9.59% |
| Tnbank | $318.1M | Risk-based | 12.31% | 12.31% | 13.35% | 10.61% |
| Bankmiami | $317.9M | Risk-based | 28.79% | 28.79% | 29.73% | 11.43% |
| Bank of Yazoo City | $318.2M | CBLR | NA | NA | NA | 12.00% |
| Bank of York | $317.7M | Risk-based | 34.14% | 34.14% | 35.12% | 12.88% |
| Community State Bank of Rock Falls | $318.4M | Risk-based | 18.66% | 18.66% | 19.93% | 12.00% |
| Putnam County State Bank | $317.6M | CBLR | NA | NA | NA | 13.52% |
| Alden State Bank | $318.4M | CBLR | NA | NA | NA | 12.71% |
| Pacific Crest Bank | $318.5M | Risk-based | 14.79% | 14.79% | 16.05% | 11.14% |
| Peer 25th percentile | 15.22% | 15.22% | 16.39% | 11.14% | ||
| Peer median | 17.59% | 17.59% | 18.68% | 12.00% | ||
| Peer 75th percentile | 26.26% | 26.26% | 27.28% | 12.71% | ||
| This bank's percentile | 33 | 33 | 33 | 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/1008209/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.