New Century Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.14% (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: 8.14% (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 14.89% +8.39 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 | $11.4M | 11,433 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.8M | 76,780 | RCOAA223 |
| Recomputed ratio | 14.89% | numerator / denominator | |
| Filed ratio | 14.89% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.39 pp | $6.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.89% +6.89 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 | $11.4M | 11,433 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.8M | 76,780 | RCOAA223 |
| Recomputed ratio | 14.89% | numerator / denominator | |
| Filed ratio | 14.89% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.89 pp | $5.3M | capital that could be lost first |
Total risk-based capital ratio 16.14% +6.14 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 | $12.4M | 12,395 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.8M | 76,780 | RCOAA223 |
| Recomputed ratio | 16.14% | numerator / denominator | |
| Filed ratio | 16.14% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.14 pp | $4.7M | capital that could be lost first |
Tier 1 leverage ratio 13.16% +8.16 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 | $11.4M | 11,433 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $86.9M | 86,889 | RCOAA224 |
| Recomputed ratio | 13.16% | numerator / denominator | |
| Filed ratio | 13.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.16 pp | $7.1M | 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 | 1,195 | 1,195 | 1,195 | 1,195 | 1,195 | 1,195 | RCOAP742 |
| Retained earnings | 10,238 | 10,012 | 9,586 | 9,255 | 8,604 | 8,625 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,433 | 11,207 | 10,781 | 10,450 | 9,799 | 9,820 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 11,433 | 11,207 | 10,781 | 10,450 | 9,799 | 9,820 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,433 | 11,207 | 10,781 | 10,450 | 9,799 | 9,820 | RCOA8274 |
| Tier 2 capital | 962 | 950 | 714 | 725 | 693 | 633 | RCOA5311 |
| Allowance includable in Tier 2 capital | 962 | 950 | 714 | 725 | 693 | 633 | RCOA5310 |
| Total capital | 12,395 | 12,157 | 11,495 | 11,175 | 10,492 | 10,453 | RCOA3792 |
| Total risk-weighted assets | 76,780 | 75,958 | 56,991 | 57,820 | 55,143 | 50,406 | RCOAA223 |
| Average total assets for the leverage ratio | 86,889 | 85,367 | 82,704 | 78,705 | 74,843 | 69,366 | 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 | $3.0M | $520K | 17.42% | 0.68% | RC-R Part II, item 1 |
| Fed funds sold and repo-style transactions | $6.4M | $1.3M | 20.00% | 1.67% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $29.1M | $14.7M | 50.70% | 19.15% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $547K | $820K | 150.00% | 1.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $48.9M | $48.9M | 100.00% | 63.50% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.1M | $1.5M | 73.32% | 1.99% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $8.0M | $8.0M | 100.00% | 10.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.2M | NA | 1.59% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $75.8M | does not tie to item 31 ($75.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $77.0M | RCONB704 |
| Less: excess allowance for credit losses | $202K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $76.8M | 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 | 14.89% | 14.89% | 16.14% | 13.16% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.75% | 14.75% | 16.00% | 13.13% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 18.92% | 18.92% | 20.17% | 13.04% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 18.07% | 18.07% | 19.33% | 13.28% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 17.77% | 17.77% | 19.03% | 13.09% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 19.48% | 19.48% | 20.74% | 14.16% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 19.87% | 19.87% | 21.12% | 14.15% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 21.57% | 21.57% | 22.83% | 15.41% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 22.45% | 22.45% | 23.71% | 15.35% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 23.55% | 23.55% | 24.82% | 15.95% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 22.81% | 22.81% | 24.07% | 16.73% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 23.36% | 23.36% | 24.62% | 16.96% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| New Century Bank (this bank) | Risk-based | 14.89% | 14.89% | 16.14% | 13.16% | |
| Bank of Yates City | $89.1M | CBLR | NA | NA | NA | 9.74% |
| Chambers State Bank | $89.2M | CBLR | NA | NA | NA | 24.74% |
| Bandera Bank | $89.3M | CBLR | NA | NA | NA | 12.29% |
| Eureka Homestead | $89.4M | Risk-based | 40.92% | 40.92% | 42.17% | 21.12% |
| The First National Bank of Dighton | $88.5M | Risk-based | 19.77% | 19.77% | 20.80% | 16.08% |
| Thayer County Bank | $88.5M | CBLR | NA | NA | NA | 13.02% |
| Concorde Bank | $88.5M | Risk-based | 15.45% | 15.45% | 16.71% | 10.35% |
| The State Bank | $88.4M | CBLR | NA | NA | NA | 11.73% |
| The State Exchange Bank | $89.6M | CBLR | NA | NA | NA | 10.65% |
| Siouxland Bank | $88.3M | Risk-based | 41.30% | 41.30% | 42.55% | 12.36% |
| Peer 25th percentile | 18.69% | 18.69% | 19.78% | 10.92% | ||
| Peer median | 30.34% | 30.34% | 31.49% | 12.33% | ||
| Peer 75th percentile | 41.01% | 41.01% | 42.27% | 15.31% | ||
| This bank's percentile | 0 | 0 | 0 | 70 |
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/392152/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.