Patrons Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.23% (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: 6.23% (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 13.04% +6.54 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 | $34.0M | 34,004 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $260.8M | 260,811 | RCOAA223 |
| Recomputed ratio | 13.04% | numerator / denominator | |
| Filed ratio | 13.04% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.54 pp | $17.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.04% +5.04 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 | $34.0M | 34,004 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $260.8M | 260,811 | RCOAA223 |
| Recomputed ratio | 13.04% | numerator / denominator | |
| Filed ratio | 13.04% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.04 pp | $13.1M | capital that could be lost first |
Total risk-based capital ratio 14.23% +4.23 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 | $37.1M | 37,101 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $260.8M | 260,811 | RCOAA223 |
| Recomputed ratio | 14.23% | numerator / denominator | |
| Filed ratio | 14.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.23 pp | $11.0M | capital that could be lost first |
Tier 1 leverage ratio 10.77% +5.77 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 | $34.0M | 34,004 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $315.7M | 315,731 | RCOAA224 |
| Recomputed ratio | 10.77% | numerator / denominator | |
| Filed ratio | 10.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.77 pp | $18.2M | 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 | 17,815 | 17,815 | 17,815 | 17,815 | 17,815 | 17,815 | RCOAP742 |
| Retained earnings | 17,222 | 16,789 | 16,472 | 17,185 | 17,059 | 16,653 | RCOAKW00 |
| Accumulated other comprehensive income | (5,215) | (4,750) | (4,802) | (5,171) | (7,180) | (7,129) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,822 | 29,854 | 29,485 | 29,829 | 27,694 | 27,339 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,182 | 3,717 | 3,769 | 4,134 | 6,138 | 6,082 | P859 - P840 |
| Common equity Tier 1 capital | 34,004 | 33,571 | 33,254 | 33,963 | 33,832 | 33,421 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,004 | 33,571 | 33,254 | 33,963 | 33,832 | 33,421 | RCOA8274 |
| Tier 2 capital | 3,097 | 2,797 | 2,770 | 2,720 | 2,742 | 2,678 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,097 | 2,797 | 2,770 | 2,720 | 2,742 | 2,678 | RCOA5310 |
| Total capital | 37,101 | 36,368 | 36,024 | 36,683 | 36,574 | 36,099 | RCOA3792 |
| Total risk-weighted assets | 260,811 | 239,752 | 234,242 | 217,478 | 219,279 | 214,040 | RCOAA223 |
| Average total assets for the leverage ratio | 315,731 | 303,430 | 302,255 | 294,712 | 288,038 | 282,623 | 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 | $7.6M | $837K | 11.07% | 0.32% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $98.6M | $24.0M | 24.35% | 9.21% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.6M | $513K | 20.00% | 0.20% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $49.5M | $26.4M | 53.33% | 10.13% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $78.5M | $117.7M | 150.00% | 45.12% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.1M | $1.7M | 150.00% | 0.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $61.8M | $61.8M | 100.00% | 23.68% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.2M | $17.2M | 94.20% | 6.58% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.8M | $6.8M | 100.00% | 2.63% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.9M | NA | 1.49% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $256.9M | ties to item 31 ($256.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $260.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $260.8M | 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 | 13.04% | 13.04% | 14.23% | 10.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.00% | 14.00% | 15.17% | 11.06% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.20% | 14.20% | 15.38% | 11.00% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.62% | 15.62% | 16.87% | 11.52% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.43% | 15.43% | 16.68% | 11.75% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.61% | 15.61% | 16.87% | 11.83% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.62% | 14.62% | 15.86% | 11.65% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.04% | 15.04% | 16.29% | 11.58% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.10% | 15.10% | 16.35% | 11.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.72% | 14.72% | 15.98% | 11.24% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.84% | 14.84% | 16.09% | 11.40% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.25% | 15.25% | 16.50% | 12.13% | 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 |
|---|---|---|---|---|---|---|
| Patrons Bank, N.A. (this bank) | Risk-based | 13.04% | 13.04% | 14.23% | 10.77% | |
| Classic City Bank | $314.3M | CBLR | NA | NA | NA | 11.04% |
| Citizens Independent Bank | $314.2M | Risk-based | 17.44% | 17.44% | 18.29% | 12.31% |
| Tri-County Bank & Trust Company | $313.9M | CBLR | NA | NA | NA | 9.09% |
| Peoples Bank | $313.8M | CBLR | NA | NA | NA | 13.33% |
| Community Bank | $315.5M | CBLR | NA | NA | NA | 11.95% |
| Bay Bank | $315.7M | Risk-based | 22.31% | 22.31% | 23.56% | 11.19% |
| The Payne County Bank | $313.2M | CBLR | NA | NA | NA | 14.39% |
| State Bank of Graymont | $312.7M | CBLR | NA | NA | NA | 11.77% |
| Peer 25th percentile | 18.66% | 18.66% | 19.61% | 11.15% | ||
| Peer median | 19.88% | 19.88% | 20.93% | 11.86% | ||
| Peer 75th percentile | 21.09% | 21.09% | 22.25% | 12.56% | ||
| This bank's percentile | 0 | 0 | 0 | 12 |
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/634955/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.