Stone Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.65% (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: 3.65% (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 10.40% +3.90 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 | $79.5M | 79,458 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $764.1M | 764,100 | RCOAA223 |
| Recomputed ratio | 10.40% | numerator / denominator | |
| Filed ratio | 10.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.90 pp | $29.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.40% +2.40 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 | $79.5M | 79,458 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $764.1M | 764,100 | RCOAA223 |
| Recomputed ratio | 10.40% | numerator / denominator | |
| Filed ratio | 10.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.40 pp | $18.3M | capital that could be lost first |
Total risk-based capital ratio 11.65% +1.65 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 | $89.0M | 89,028 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $764.1M | 764,100 | RCOAA223 |
| Recomputed ratio | 11.65% | numerator / denominator | |
| Filed ratio | 11.65% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.65 pp | $12.6M | capital that could be lost first |
Tier 1 leverage ratio 8.37% +3.37 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 | $79.5M | 79,458 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $949.4M | 949,431 | RCOAA224 |
| Recomputed ratio | 8.37% | numerator / denominator | |
| Filed ratio | 8.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.37 pp | $32.0M | 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 | 42,499 | 42,499 | 42,499 | 42,499 | 42,499 | 42,499 | RCOAP742 |
| Retained earnings | 38,490 | 36,599 | 34,258 | 33,860 | 31,684 | 30,949 | RCOAKW00 |
| Accumulated other comprehensive income | (6,078) | (6,523) | (5,853) | (6,434) | (7,959) | (7,853) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 74,911 | 72,575 | 70,904 | 69,925 | 66,224 | 65,595 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,547 | 4,943 | 4,224 | 4,755 | 6,231 | 6,076 | P859 - P840 |
| Common equity Tier 1 capital | 79,458 | 77,518 | 75,128 | 74,680 | 72,455 | 71,671 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 79,458 | 77,518 | 75,128 | 74,680 | 72,455 | 71,671 | RCOA8274 |
| Tier 2 capital | 9,570 | 9,148 | 8,880 | 9,184 | 8,766 | 8,289 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,570 | 9,148 | 8,880 | 9,184 | 8,766 | 8,289 | RCOA5310 |
| Total capital | 89,028 | 86,666 | 84,008 | 83,864 | 81,221 | 79,960 | RCOA3792 |
| Total risk-weighted assets | 764,100 | 730,007 | 708,500 | 733,457 | 699,858 | 661,432 | RCOAA223 |
| Average total assets for the leverage ratio | 949,431 | 895,612 | 910,205 | 891,147 | 867,505 | 830,523 | 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 | $16.8M | $634K | 3.77% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $112.0M | $30.0M | 26.75% | 3.91% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $352K | $70K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $109.8M | $58.8M | 53.55% | 7.68% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.4M | $2.3M | 52.49% | 0.30% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $7.7M | $9.1M | 118.43% | 1.19% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $624.4M | $561.1M | 89.87% | 73.30% | RC-R Part II, item 4.d, 5.d |
| All other assets | $92.1M | $78.8M | 85.58% | 10.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $24.7M | $24.4M | 98.74% | 3.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $383K | $383K | 100.00% | 0.05% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $100 | 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 | $765.5M | ties to item 31 ($765.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $765.5M | RCONB704 |
| Less: excess allowance for credit losses | $1.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $764.1M | 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 | 10.40% | 10.40% | 11.65% | 8.37% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.62% | 10.62% | 11.87% | 8.66% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.60% | 10.60% | 11.86% | 8.25% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.18% | 10.18% | 11.43% | 8.38% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.35% | 10.35% | 11.61% | 8.35% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.84% | 10.84% | 12.09% | 8.63% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.70% | 10.70% | 11.96% | 8.58% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.50% | 10.50% | 11.75% | 8.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.35% | 10.35% | 11.60% | 8.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.48% | 10.48% | 11.73% | 8.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.93% | 10.93% | 12.19% | 8.79% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.85% | 10.85% | 12.11% | 8.68% | 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 |
|---|---|---|---|---|---|---|
| Stone Bank (this bank) | Risk-based | 10.40% | 10.40% | 11.65% | 8.37% | |
| First State Bank | $951.5M | CBLR | NA | NA | NA | 10.67% |
| First National Bank of Oklahoma | $949.9M | Risk-based | 13.23% | 13.23% | 14.48% | 10.46% |
| The Farmers & Merchants Bank | $949.4M | Risk-based | 12.76% | 12.76% | 14.01% | 10.02% |
| First Bank & Trust Company | $952.1M | Risk-based | 20.02% | 20.02% | 21.27% | 14.89% |
| C3BANK, N.A. | $949.3M | Risk-based | 16.57% | 16.57% | 17.83% | 10.59% |
| First National Bank of Middle Tennessee | $952.4M | CBLR | NA | NA | NA | 10.03% |
| Midwest Regional Bank | $949.0M | Risk-based | 11.40% | 11.40% | 12.67% | 10.23% |
| U.S. Bank Trust N.A. | $948.9M | Risk-based | 488.44% | 488.44% | 488.44% | 99.77% |
| American Bank of Freedom | $948.3M | Risk-based | 13.55% | 13.55% | 14.80% | 10.01% |
| Peer 25th percentile | 12.99% | 12.99% | 14.24% | 10.03% | ||
| Peer median | 13.55% | 13.55% | 14.80% | 10.46% | ||
| Peer 75th percentile | 18.30% | 18.30% | 19.55% | 10.67% | ||
| This bank's percentile | 0 | 0 | 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/913146/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.