Quoin Financial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.79% (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: 4.79% (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 12.27% +5.77 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 | $19.0M | 18,962 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.5M | 154,515 | RCOAA223 |
| Recomputed ratio | 12.27% | numerator / denominator | |
| Filed ratio | 12.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.77 pp | $8.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.27% +4.27 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 | $19.0M | 18,962 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.5M | 154,515 | RCOAA223 |
| Recomputed ratio | 12.27% | numerator / denominator | |
| Filed ratio | 12.27% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.27 pp | $6.6M | capital that could be lost first |
Total risk-based capital ratio 12.79% +2.79 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 | $19.8M | 19,765 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $154.5M | 154,515 | RCOAA223 |
| Recomputed ratio | 12.79% | numerator / denominator | |
| Filed ratio | 12.79% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.79 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 7.89% +2.90 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 | $19.0M | 18,962 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $240.2M | 240,176 | RCOAA224 |
| Recomputed ratio | 7.89% | numerator / denominator | |
| Filed ratio | 7.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.90 pp | $7.0M | 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 | 28,542 | 28,542 | 28,542 | 28,542 | 30,942 | 30,942 | RCOAP742 |
| Retained earnings | 836 | 674 | 1,150 | 1,880 | 879 | 1,171 | RCOAKW00 |
| Accumulated other comprehensive income | 208 | 521 | 756 | 754 | 512 | 599 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,586 | 29,737 | 30,448 | 31,176 | 32,333 | 32,712 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (10,624) | (11,271) | (11,877) | (12,283) | (12,486) | (13,055) | P859 - P840 |
| Common equity Tier 1 capital | 18,962 | 18,466 | 18,571 | 18,893 | 19,847 | 19,657 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 18,962 | 18,466 | 18,571 | 18,893 | 19,847 | 19,657 | RCOA8274 |
| Tier 2 capital | 803 | 803 | 813 | 813 | 817 | 817 | RCOA5311 |
| Allowance includable in Tier 2 capital | 803 | 803 | 813 | 813 | 817 | 817 | RCOA5310 |
| Total capital | 19,765 | 19,269 | 19,384 | 19,706 | 20,664 | 20,474 | RCOA3792 |
| Total risk-weighted assets | 154,515 | 148,312 | 152,643 | 156,734 | 152,507 | 145,599 | RCOAA223 |
| Average total assets for the leverage ratio | 240,176 | 230,883 | 232,351 | 227,679 | 238,972 | 230,197 | 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 | $18.6M | $340K | 1.82% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $53.6M | $9.7M | 18.11% | 6.28% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $41.9M | $21.1M | 50.43% | 13.67% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $142K | $213K | 150.00% | 0.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $114.5M | $112.8M | 98.46% | 72.99% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.6M | $10.2M | 96.41% | 6.60% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $145K | $145K | 100.00% | 0.09% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $154.5M | ties to item 31 ($154.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $154.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $154.5M | 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 | 12.27% | 12.27% | 12.79% | 7.89% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.45% | 12.45% | 12.99% | 8.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.17% | 12.17% | 12.70% | 7.99% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.05% | 12.05% | 12.57% | 8.30% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.01% | 13.01% | 13.55% | 8.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.50% | 13.50% | 14.06% | 8.54% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.07% | 13.07% | 13.62% | 8.52% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.78% | 12.78% | 13.33% | 8.91% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.25% | 12.25% | 12.80% | 8.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.97% | 11.97% | 12.55% | 8.25% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.65% | 10.65% | 11.19% | 8.08% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.74% | 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 |
|---|---|---|---|---|---|---|
| Quoin Financial Bank (this bank) | Risk-based | 12.27% | 12.27% | 12.79% | 7.89% | |
| First National Bank of Burleson | $250.8M | CBLR | NA | NA | NA | 12.59% |
| Denver Savings Bank | $250.6M | CBLR | NA | NA | NA | 10.84% |
| First National Bank in Trinidad | $250.5M | CBLR | NA | NA | NA | 10.89% |
| Bank of Alapaha | $251.0M | Risk-based | 19.50% | 19.50% | 20.76% | 10.23% |
| Citizens Bank | $250.4M | Risk-based | 11.68% | 11.68% | 12.91% | 8.09% |
| The City National Bank of Taylor | $250.3M | CBLR | NA | NA | NA | 12.90% |
| Community Bank of Marshall | $250.2M | CBLR | NA | NA | NA | 10.03% |
| Anthem Bank & Trust | $250.1M | Risk-based | 47.17% | 47.17% | 48.42% | 29.90% |
| Auburn State Bank | $251.3M | CBLR | NA | NA | NA | 15.07% |
| Security National Bank of South Dakota | $251.5M | CBLR | NA | NA | NA | 14.12% |
| Peer 25th percentile | 15.59% | 15.59% | 16.83% | 10.38% | ||
| Peer median | 19.50% | 19.50% | 20.76% | 11.74% | ||
| Peer 75th percentile | 33.33% | 33.33% | 34.59% | 13.81% | ||
| This bank's percentile | 33 | 33 | 0 | 0 |
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/592550/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.