SJN Bank of Kansas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.48% (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: 5.48% (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 12.22% +5.72 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 | $27.5M | 27,533 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $225.2M | 225,247 | RCOAA223 |
| Recomputed ratio | 12.22% | numerator / denominator | |
| Filed ratio | 12.22% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.72 pp | $12.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.22% +4.22 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 | $27.5M | 27,533 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $225.2M | 225,247 | RCOAA223 |
| Recomputed ratio | 12.22% | numerator / denominator | |
| Filed ratio | 12.22% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.22 pp | $9.5M | capital that could be lost first |
Total risk-based capital ratio 13.48% +3.48 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 | $30.4M | 30,365 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $225.2M | 225,247 | RCOAA223 |
| Recomputed ratio | 13.48% | numerator / denominator | |
| Filed ratio | 13.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.48 pp | $7.8M | capital that could be lost first |
Tier 1 leverage ratio 9.24% +4.24 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 | $27.5M | 27,533 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $298.0M | 298,032 | RCOAA224 |
| Recomputed ratio | 9.24% | numerator / denominator | |
| Filed ratio | 9.24% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.24 pp | $12.6M | 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 | 2,755 | 2,755 | 2,755 | 2,755 | 2,755 | 2,755 | RCOAP742 |
| Retained earnings | 25,964 | 24,903 | 24,581 | 24,945 | 23,850 | 22,900 | RCOAKW00 |
| Accumulated other comprehensive income | (1,160) | (1,711) | (568) | (1,208) | (2,452) | (2,558) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,559 | 25,947 | 26,768 | 26,492 | 24,153 | 23,097 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (26) | 456 | (757) | 1,208 | 2,452 | 2,558 | P859 - P840 |
| Common equity Tier 1 capital | 27,533 | 26,403 | 26,011 | 27,700 | 26,605 | 25,655 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,533 | 26,403 | 26,011 | 27,700 | 26,605 | 25,655 | RCOA8274 |
| Tier 2 capital | 2,832 | 2,700 | 2,861 | 2,499 | 2,388 | 2,361 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,832 | 2,700 | 2,861 | 2,499 | 2,388 | 2,361 | RCOA5310 |
| Total capital | 30,365 | 29,103 | 28,872 | 30,199 | 28,993 | 28,016 | RCOA3792 |
| Total risk-weighted assets | 225,247 | 214,333 | 228,004 | 198,966 | 189,846 | 187,644 | RCOAA223 |
| Average total assets for the leverage ratio | 298,032 | 300,693 | 312,854 | 277,818 | 272,462 | 270,718 | 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 | $3.6M | $319K | 8.76% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99.2M | $15.9M | 16.04% | 7.02% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $297K | $59K | 20.00% | 0.03% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $23.0M | $11.5M | 50.00% | 5.08% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $13.2M | $19.8M | 150.00% | 8.73% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $153.1M | $153.1M | 100.00% | 67.55% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.8M | $13.1M | 88.35% | 5.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.9M | $12.9M | 100.00% | 5.68% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $226.6M | ties to item 31 ($226.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $226.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $225.2M | 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 | 12.22% | 12.22% | 13.48% | 9.24% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.32% | 12.32% | 13.58% | 8.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.41% | 11.41% | 12.66% | 8.31% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.92% | 13.92% | 15.18% | 9.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.01% | 14.01% | 15.27% | 9.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.67% | 13.67% | 14.93% | 9.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.78% | 12.78% | 14.04% | 9.20% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.99% | 12.99% | 14.25% | 9.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.36% | 13.36% | 14.62% | 9.19% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.81% | 13.81% | 15.08% | 8.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.60% | 14.60% | 15.86% | 9.88% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.92% | 14.92% | 16.18% | 9.98% | 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 |
|---|---|---|---|---|---|---|
| SJN Bank of Kansas (this bank) | Risk-based | 12.22% | 12.22% | 13.48% | 9.24% | |
| Bedford Federal Savings Bank | $303.0M | CBLR | NA | NA | NA | 9.96% |
| The Citizens Bank of Weston, Inc. | $302.7M | CBLR | NA | NA | NA | 10.91% |
| Valor Bank | $302.6M | Risk-based | 12.02% | 12.02% | 13.18% | 8.70% |
| Citizens National Bank at Brownwood | $303.4M | CBLR | NA | NA | NA | 10.47% |
| First Heritage Bank | $303.4M | CBLR | NA | NA | NA | 9.05% |
| Tompkins State Bank | $303.5M | Risk-based | 14.96% | 14.96% | 15.74% | 9.82% |
| Community Bank & Trust Company | $303.5M | Risk-based | 12.45% | 12.45% | 13.70% | 8.28% |
| Washington Savings Bank | $302.3M | Risk-based | 16.92% | 16.92% | 17.87% | 9.65% |
| Bank of Franklin | $302.3M | CBLR | NA | NA | NA | 9.88% |
| Peer 25th percentile | 12.34% | 12.34% | 13.57% | 9.05% | ||
| Peer median | 13.70% | 13.70% | 14.72% | 9.82% | ||
| Peer 75th percentile | 15.45% | 15.45% | 16.27% | 9.96% | ||
| This bank's percentile | 25 | 25 | 25 | 33 |
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/412555/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.