Paycom National Trust Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 285.19% (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: 285.19% (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 293.19% +286.69 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 | $18.9M | 18,937 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.5M | 6,459 | RCOAA223 |
| Recomputed ratio | 293.19% | numerator / denominator | |
| Filed ratio | 293.19% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +286.69 pp | $18.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 293.19% +285.19 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 | $18.9M | 18,937 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.5M | 6,459 | RCOAA223 |
| Recomputed ratio | 293.19% | numerator / denominator | |
| Filed ratio | 293.19% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +285.19 pp | $18.4M | capital that could be lost first |
Total risk-based capital ratio 293.19% +283.19 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 | $18.9M | 18,937 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $6.5M | 6,459 | RCOAA223 |
| Recomputed ratio | 293.19% | numerator / denominator | |
| Filed ratio | 293.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +283.19 pp | $18.3M | capital that could be lost first |
Tier 1 leverage ratio 111.90% +106.90 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 | $18.9M | 18,937 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $16.9M | 16,923 | RCOAA224 |
| Recomputed ratio | 111.90% | numerator / denominator | |
| Filed ratio | 111.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +106.90 pp | $18.1M | 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 | 7,700 | 7,700 | 7,700 | 7,700 | 7,700 | 7,700 | RCOAP742 |
| Retained earnings | 11,237 | 9,711 | 7,940 | 6,447 | 5,074 | 3,575 | 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 | 18,937 | 17,411 | 15,640 | 14,147 | 12,774 | 11,275 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 18,937 | 17,411 | 15,640 | 14,147 | 12,774 | 11,275 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,937 | 17,411 | 15,640 | 14,147 | 12,774 | 11,275 | RCOA8274 |
| Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5310 |
| Total capital | 18,937 | 17,411 | 15,640 | 14,147 | 12,774 | 11,275 | RCOA3792 |
| Total risk-weighted assets | 6,459 | 6,190 | 5,575 | 5,046 | 7,818 | 4,673 | RCOAA223 |
| Average total assets for the leverage ratio | 16,923 | 15,504 | 13,926 | 12,668 | 10,891 | 9,323 | 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 | $17.2M | $3.3M | 19.42% | 51.71% | RC-R Part II, item 1 |
| All other assets | $3.1M | $3.1M | 100.00% | 48.29% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | -$200 | 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 | $6.5M | ties to item 31 ($6.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $6.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $6.5M | RCONG641, ties |
8 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 | 293.19% | 293.19% | 293.19% | 111.90% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 281.28% | 281.28% | 281.28% | 112.30% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 280.54% | 280.54% | 280.54% | 112.31% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 280.36% | 280.36% | 280.36% | 111.68% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 163.39% | 163.39% | 163.39% | 117.29% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 241.28% | 241.28% | 241.28% | 120.94% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | NA | NA | NA | NA | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | NA | NA | NA | NA | 21.38% | 21.38% | 22.41% | 12.89% |
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 |
|---|---|---|---|---|---|---|
| Paycom National Trust Bank (this bank) | Risk-based | 293.19% | 293.19% | 293.19% | 111.90% | |
| Farmers State Bank of Medora | $20.4M | Risk-based | 28.80% | 28.80% | 29.51% | 15.51% |
| Farmers and Merchants Bank | $20.5M | CBLR | NA | NA | NA | 11.30% |
| Columbia Savings and Loan Association | $20.6M | Risk-based | 7.62% | 7.62% | 8.87% | 5.46% |
| Hertford Savings Bank, SSB | $20.7M | CBLR | NA | NA | NA | 10.64% |
| Plante Moran Trust, N.A. | $19.5M | Risk-based | 19186.81% | 19186.81% | 19186.81% | 86.90% |
| Farmers State Bank | $19.5M | CBLR | NA | NA | NA | 10.47% |
| First Financial Trust N.A. | $19.5M | CBLR | NA | NA | NA | 84.56% |
| National Advisors Trust Company | $21.6M | Risk-based | 294.81% | 294.81% | 294.81% | 83.70% |
| Peer 25th percentile | 23.51% | 23.51% | 24.35% | 10.60% | ||
| Peer median | 161.81% | 161.81% | 162.16% | 13.40% | ||
| Peer 75th percentile | 5017.81% | 5017.81% | 5017.81% | 83.92% | ||
| This bank's percentile | 50 | 50 | 50 | 100 |
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/5972661/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.