Paragon Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.38% (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: 4.38% (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 11.27% +4.77 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 | $79.0M | 78,963 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $700.3M | 700,346 | RCOAA223 |
| Recomputed ratio | 11.27% | numerator / denominator | |
| Filed ratio | 11.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.77 pp | $33.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.27% +3.27 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 | $79.0M | 78,963 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $700.3M | 700,346 | RCOAA223 |
| Recomputed ratio | 11.27% | numerator / denominator | |
| Filed ratio | 11.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.27 pp | $22.9M | capital that could be lost first |
Total risk-based capital ratio 12.38% +2.38 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 | $86.7M | 86,711 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $700.3M | 700,346 | RCOAA223 |
| Recomputed ratio | 12.38% | numerator / denominator | |
| Filed ratio | 12.38% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.38 pp | $16.7M | capital that could be lost first |
Tier 1 leverage ratio 8.67% +3.67 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 | $79.0M | 78,963 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $911.0M | 910,977 | RCOAA224 |
| Recomputed ratio | 8.67% | numerator / denominator | |
| Filed ratio | 8.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.67 pp | $33.4M | 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 | 47,240 | 48,199 | 49,161 | 50,115 | 50,068 | 50,022 | RCOAP742 |
| Retained earnings | 31,947 | 29,929 | 28,173 | 26,091 | 24,065 | 22,037 | RCOAKW00 |
| Accumulated other comprehensive income | (2,329) | (2,316) | (2,128) | (2,327) | (2,896) | (3,184) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 76,858 | 75,812 | 75,206 | 73,879 | 71,237 | 68,875 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,105 | 2,117 | 1,922 | 2,126 | 2,694 | 3,005 | P859 - P840 |
| Common equity Tier 1 capital | 78,963 | 77,929 | 77,128 | 76,005 | 73,931 | 71,880 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 78,963 | 77,929 | 77,128 | 76,005 | 73,931 | 71,880 | RCOA8274 |
| Tier 2 capital | 7,748 | 8,455 | 7,972 | 7,855 | 7,894 | 7,906 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,748 | 8,455 | 7,972 | 7,855 | 7,894 | 7,906 | RCOA5310 |
| Total capital | 86,711 | 86,384 | 85,100 | 83,860 | 81,825 | 79,786 | RCOA3792 |
| Total risk-weighted assets | 700,346 | 698,097 | 680,227 | 671,476 | 668,500 | 650,231 | RCOAA223 |
| Average total assets for the leverage ratio | 910,977 | 899,755 | 859,905 | 856,158 | 870,934 | 879,100 | 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 | $7.7M | $200K | 2.60% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $53.7M | $8.1M | 14.99% | 1.15% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $192.1M | $96.3M | 50.15% | 13.76% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $765K | $1.1M | 150.00% | 0.16% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $626.8M | $522.9M | 83.42% | 74.66% | RC-R Part II, item 4.d, 5.d |
| All other assets | $37.6M | $35.4M | 94.19% | 5.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $76.8M | $36.0M | 46.85% | 5.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $311K | $311K | 100.00% | 0.04% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $1K | 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 | $700.3M | ties to item 31 ($700.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $700.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $700.3M | 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 | 11.27% | 11.27% | 12.38% | 8.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.16% | 11.16% | 12.37% | 8.66% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.34% | 11.34% | 12.51% | 8.97% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.32% | 11.32% | 12.49% | 8.88% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.06% | 11.06% | 12.24% | 8.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.05% | 11.05% | 12.27% | 8.18% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.71% | 10.71% | 11.86% | 8.25% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.63% | 10.63% | 11.83% | 8.44% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.04% | 11.04% | 12.29% | 8.58% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.84% | 10.84% | 12.09% | 8.48% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.91% | 10.91% | 12.14% | 8.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.75% | 10.75% | 12.00% | 8.47% | 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 |
|---|---|---|---|---|---|---|
| Paragon Bank (this bank) | Risk-based | 11.27% | 11.27% | 12.38% | 8.67% | |
| Peoples Bank & Trust Co. | $908.3M | CBLR | NA | NA | NA | 9.96% |
| Citizens State Bank of New Castle | $908.8M | Risk-based | 15.37% | 15.37% | 16.62% | 10.45% |
| Thrivent Bank | $905.6M | Risk-based | 55.55% | 55.55% | 56.04% | 29.76% |
| Stifel Trust Company N.A. | $911.0M | Risk-based | 38.50% | 38.50% | 38.50% | 7.52% |
| Heartland Bank | $911.1M | CBLR | NA | NA | NA | 10.25% |
| Versabank USA, N.A. | $911.9M | Risk-based | 30.43% | 30.43% | 30.43% | 22.46% |
| Dr Bank | $912.6M | CBLR | NA | NA | NA | 10.28% |
| Spiritbank | $912.8M | Risk-based | 13.22% | 13.22% | 14.46% | 9.30% |
| First American Bank and Trust Company | $901.9M | Risk-based | 17.22% | 17.22% | 18.47% | 13.34% |
| Greenfield Co-Operative Bank | $901.8M | CBLR | NA | NA | NA | 12.47% |
| Peer 25th percentile | 15.83% | 15.83% | 17.08% | 10.03% | ||
| Peer median | 23.83% | 23.83% | 24.45% | 10.37% | ||
| Peer 75th percentile | 36.48% | 36.48% | 36.48% | 13.13% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/3288452/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.