The Payne County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 14.39% +5.39 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $44.8M | 44,788 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $311.3M | 311,322 | RCOAA224 |
| Recomputed ratio | 14.39% | numerator / denominator | |
| Filed ratio | 14.39% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.39 pp | $16.8M | 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 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | RCOAP742 |
| Retained earnings | 43,788 | 41,942 | 40,208 | 39,197 | 40,533 | 39,110 | RCOAKW00 |
| Accumulated other comprehensive income | (5,300) | (4,989) | (4,907) | (5,203) | (6,285) | (6,421) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,488 | 37,953 | 36,301 | 34,994 | 35,248 | 33,689 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,300 | 4,989 | 4,907 | 5,203 | 6,285 | 6,421 | P859 - P840 |
| Common equity Tier 1 capital | 44,788 | 42,942 | 41,208 | 40,197 | 41,533 | 40,110 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,788 | 42,942 | 41,208 | 40,197 | 41,533 | 40,110 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 311,322 | 307,348 | 298,794 | 288,504 | 287,439 | 273,835 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 14.39% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.97% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 13.79% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 14.65% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 15.07% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 15.65% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 15.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 15.32% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 15.46% | 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 |
|---|---|---|---|---|---|---|
| The Payne County Bank (this bank) | CBLR | NA | NA | NA | 14.39% | |
| State Bank of Graymont | $312.7M | CBLR | NA | NA | NA | 11.77% |
| Peoples Bank | $313.8M | CBLR | NA | NA | NA | 13.33% |
| Seneca Savings Bank, N.A. | $312.5M | CBLR | NA | NA | NA | 9.84% |
| Tri-County Bank & Trust Company | $313.9M | CBLR | NA | NA | NA | 9.09% |
| Neighborhood National Bank | $312.2M | Risk-based | 16.54% | 16.54% | 17.56% | 11.24% |
| The Union Bank | $312.2M | CBLR | NA | NA | NA | 10.12% |
| Citizens Independent Bank | $314.2M | Risk-based | 17.44% | 17.44% | 18.29% | 12.31% |
| Carthage Savings and Loan, N.A. | $312.1M | Risk-based | 25.26% | 25.26% | 26.25% | 12.86% |
| Goppert Financial Bank | $312.0M | CBLR | NA | NA | NA | 10.07% |
| Peer 25th percentile | 16.99% | 16.99% | 17.93% | 10.07% | ||
| Peer median | 17.44% | 17.44% | 18.29% | 11.24% | ||
| Peer 75th percentile | 21.35% | 21.35% | 22.27% | 12.31% | ||
| This bank's percentile | NA | NA | NA | 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/455150/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.