Normangee State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 19.25% (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: 19.25% (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 26.00% +19.50 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 | $24.5M | 24,460 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $94.1M | 94,065 | RCOAA223 |
| Recomputed ratio | 26.00% | numerator / denominator | |
| Filed ratio | 26.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +19.50 pp | $18.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 26.00% +18.00 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 | $24.5M | 24,460 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $94.1M | 94,065 | RCOAA223 |
| Recomputed ratio | 26.00% | numerator / denominator | |
| Filed ratio | 26.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +18.00 pp | $16.9M | capital that could be lost first |
Total risk-based capital ratio 27.25% +17.25 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 | $25.6M | 25,637 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $94.1M | 94,065 | RCOAA223 |
| Recomputed ratio | 27.25% | numerator / denominator | |
| Filed ratio | 27.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +17.25 pp | $16.2M | capital that could be lost first |
Tier 1 leverage ratio 14.69% +9.69 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 | $24.5M | 24,460 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $166.5M | 166,463 | RCOAA224 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.69 pp | $16.1M | 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 | 1,800 | 1,800 | 1,800 | 1,800 | 1,800 | 1,800 | RCOAP742 |
| Retained earnings | 22,660 | 22,355 | 22,140 | 22,275 | 22,057 | 21,806 | RCOAKW00 |
| Accumulated other comprehensive income | (4,552) | (4,792) | (4,506) | (4,854) | (5,592) | (5,905) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,908 | 19,363 | 19,434 | 19,221 | 18,265 | 17,701 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,552 | 4,792 | 4,506 | 4,854 | 5,592 | 5,905 | P859 - P840 |
| Common equity Tier 1 capital | 24,460 | 24,155 | 23,940 | 24,075 | 23,857 | 23,606 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,460 | 24,155 | 23,940 | 24,075 | 23,857 | 23,606 | RCOA8274 |
| Tier 2 capital | 1,177 | 1,215 | 1,168 | 1,159 | 1,142 | 1,054 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,177 | 1,215 | 1,168 | 1,159 | 1,142 | 1,054 | RCOA5310 |
| Total capital | 25,637 | 25,370 | 25,108 | 25,234 | 24,999 | 24,660 | RCOA3792 |
| Total risk-weighted assets | 94,065 | 97,223 | 93,336 | 92,654 | 91,240 | 84,119 | RCOAA223 |
| Average total assets for the leverage ratio | 166,463 | 161,854 | 160,670 | 154,846 | 152,331 | 148,046 | 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 | $14.6M | $498K | 3.41% | 0.53% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $50.5M | $11.4M | 22.48% | 12.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.8M | $1.8M | 100.00% | 1.87% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $49.9M | $25.0M | 50.07% | 26.51% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $316K | $474K | 150.00% | 0.50% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $25K | $38K | 150.00% | 0.04% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $46.5M | $44.9M | 96.65% | 47.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.0M | $9.0M | 100.01% | 9.52% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 1.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $94.2M | ties to item 31 ($94.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $94.2M | RCONB704 |
| Less: excess allowance for credit losses | $104K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $94.1M | 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 | 26.00% | 26.00% | 27.25% | 14.69% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.84% | 24.84% | 26.09% | 14.92% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 25.65% | 25.65% | 26.90% | 14.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 25.98% | 25.98% | 27.23% | 15.55% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 26.15% | 26.15% | 27.40% | 15.66% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 28.06% | 28.06% | 29.32% | 15.95% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 27.70% | 27.70% | 28.95% | 15.92% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 29.95% | 29.95% | 31.20% | 16.23% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 29.03% | 29.03% | 30.28% | 16.62% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 29.78% | 29.78% | 31.04% | 16.52% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 29.67% | 29.67% | 30.93% | 16.46% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 28.92% | 28.92% | 30.17% | 16.28% | 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 |
|---|---|---|---|---|---|---|
| Normangee State Bank (this bank) | Risk-based | 26.00% | 26.00% | 27.25% | 14.69% | |
| Freeport State Bank | $165.5M | Risk-based | 15.00% | 15.00% | 15.83% | 10.69% |
| First State Bank of Forsyth | $165.5M | CBLR | NA | NA | NA | 12.08% |
| First National Bank in Ord | $165.6M | Risk-based | 22.83% | 22.83% | 24.08% | 11.35% |
| The Big Bend Banks, N.A. dba Marfa National Bank | $165.4M | CBLR | NA | NA | NA | 16.23% |
| Citizens Savings Bank | $165.9M | Risk-based | 17.57% | 17.57% | 18.36% | 9.50% |
| State Bank & Trust Company | $165.1M | Risk-based | 14.35% | 14.35% | 15.59% | 10.63% |
| North Central Bank | $165.9M | CBLR | NA | NA | NA | 12.26% |
| The Harrison County Bank | $164.9M | CBLR | NA | NA | NA | 10.21% |
| Bank 1st | $166.1M | CBLR | NA | NA | NA | 15.20% |
| Northwestern Bank, N.A. | $164.7M | CBLR | NA | NA | NA | 11.15% |
| Peer 25th percentile | 14.84% | 14.84% | 15.77% | 10.64% | ||
| Peer median | 16.29% | 16.29% | 17.10% | 11.25% | ||
| Peer 75th percentile | 18.89% | 18.89% | 19.79% | 12.21% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/958763/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.