NexTier Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.27% (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: 5.27% (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 12.11% +5.61 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 | $276.8M | 276,812 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.29B | 2,285,432 | RCOAA223 |
| Recomputed ratio | 12.11% | numerator / denominator | |
| Filed ratio | 12.11% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.61 pp | $128.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.11% +4.11 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 | $276.8M | 276,812 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.29B | 2,285,432 | RCOAA223 |
| Recomputed ratio | 12.11% | numerator / denominator | |
| Filed ratio | 12.11% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.11 pp | $94.0M | capital that could be lost first |
Total risk-based capital ratio 13.27% +3.27 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 | $303.2M | 303,171 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.29B | 2,285,432 | RCOAA223 |
| Recomputed ratio | 13.27% | numerator / denominator | |
| Filed ratio | 13.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.27 pp | $74.6M | capital that could be lost first |
Tier 1 leverage ratio 9.64% +4.64 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 | $276.8M | 276,812 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.87B | 2,871,959 | RCOAA224 |
| Recomputed ratio | 9.64% | numerator / denominator | |
| Filed ratio | 9.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.64 pp | $133.2M | 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 | 163,263 | 163,262 | 163,262 | 163,262 | 163,262 | 163,262 | RCOAP742 |
| Retained earnings | 155,121 | 144,225 | 135,885 | 140,060 | 131,661 | 124,628 | RCOAKW00 |
| Accumulated other comprehensive income | (6,659) | (6,099) | (3,507) | (5,084) | (8,081) | (8,999) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 311,725 | 301,388 | 295,640 | 298,238 | 286,842 | 278,891 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (34,913) | (35,887) | (38,922) | (37,808) | (35,271) | (34,814) | P859 - P840 |
| Common equity Tier 1 capital | 276,812 | 265,501 | 256,718 | 260,430 | 251,571 | 244,077 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 276,812 | 265,501 | 256,718 | 260,430 | 251,571 | 244,077 | RCOA8274 |
| Tier 2 capital | 26,359 | 25,820 | 23,631 | 24,916 | 24,470 | 24,202 | RCOA5311 |
| Allowance includable in Tier 2 capital | 26,359 | 25,820 | 23,631 | 24,916 | 24,470 | 24,202 | RCOA5310 |
| Total capital | 303,171 | 291,321 | 280,349 | 285,346 | 276,041 | 268,279 | RCOA3792 |
| Total risk-weighted assets | 2,285,432 | 2,258,746 | 2,250,931 | 2,249,137 | 2,218,675 | 2,072,665 | RCOAA223 |
| Average total assets for the leverage ratio | 2,871,959 | 2,859,205 | 2,927,574 | 2,829,503 | 2,778,443 | 2,833,840 | 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 | $178.3M | $8.2M | 4.62% | 0.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $389.1M | $84.4M | 21.69% | 3.69% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $659.8M | $361.5M | 54.80% | 15.82% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $8.6M | $13.0M | 150.00% | 0.57% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $32.8M | $48.2M | 146.86% | 2.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.51B | $1.46B | 96.95% | 63.87% | RC-R Part II, item 4.d, 5.d |
| All other assets | $121.0M | $111.3M | 91.96% | 4.87% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $173.2M | $173.2M | 100.00% | 7.58% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $4.0M | $4.0M | 100.00% | 0.17% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $21.9M | NA | 0.96% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.26B | ties to item 31 ($2.26B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.29B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.29B | 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 | 12.11% | 12.11% | 13.27% | 9.64% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.75% | 11.75% | 12.90% | 9.29% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.40% | 11.40% | 12.45% | 8.77% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.58% | 11.58% | 12.69% | 9.20% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.34% | 11.34% | 12.44% | 9.05% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.78% | 11.78% | 12.94% | 8.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.54% | 11.54% | 12.63% | 8.33% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.18% | 11.18% | 12.21% | 8.59% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.09% | 11.09% | 12.17% | 8.28% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.93% | 10.93% | 12.04% | 9.11% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.38% | 11.38% | 12.35% | 8.88% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.20% | 11.20% | 12.14% | 8.87% | 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 |
|---|---|---|---|---|---|---|
| NexTier Bank, N.A. (this bank) | Risk-based | 12.11% | 12.11% | 13.27% | 9.64% | |
| Bryant Bank | $2.94B | Risk-based | 18.98% | 18.98% | 19.93% | 9.53% |
| Minnwest Bank | $2.94B | Risk-based | 12.08% | 12.08% | 13.33% | 10.80% |
| First Federal Savings and Loan Association of Lakewood | $2.94B | Risk-based | 11.93% | 11.93% | 12.92% | 8.37% |
| West Coast Community Bank | $2.94B | Risk-based | 13.15% | 13.15% | 14.40% | 12.05% |
| Texas Regional Bank | $2.95B | Risk-based | 12.06% | 12.06% | 13.08% | 8.77% |
| Wayne Bank | $2.91B | Risk-based | 11.09% | 11.09% | 12.22% | 8.82% |
| Cedar Rapids Bank and Trust Company | $2.90B | Risk-based | 13.15% | 13.15% | 13.86% | 16.94% |
| TIB, N.A. | $2.96B | Risk-based | 20.49% | 20.49% | 21.75% | 13.22% |
| National Exchange Bank and Trust | $2.89B | CBLR | NA | NA | NA | 20.06% |
| American First National Bank | $2.89B | Risk-based | 16.38% | 16.38% | 17.44% | 14.38% |
| Peer 25th percentile | 12.06% | 12.06% | 13.08% | 9.00% | ||
| Peer median | 13.15% | 13.15% | 13.86% | 11.42% | ||
| Peer 75th percentile | 16.38% | 16.38% | 17.44% | 14.09% | ||
| This bank's percentile | 44 | 44 | 33 | 40 |
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/18827/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.