TPNB Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.27% (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: 11.27% (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 18.36% +11.86 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 | $17.2M | 17,208 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.7M | 93,723 | RCOAA223 |
| Recomputed ratio | 18.36% | numerator / denominator | |
| Filed ratio | 18.36% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.86 pp | $11.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.36% +10.36 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 | $17.2M | 17,208 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.7M | 93,723 | RCOAA223 |
| Recomputed ratio | 18.36% | numerator / denominator | |
| Filed ratio | 18.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.36 pp | $9.7M | capital that could be lost first |
Total risk-based capital ratio 19.27% +9.27 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 | $18.1M | 18,060 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.7M | 93,723 | RCOAA223 |
| Recomputed ratio | 19.27% | numerator / denominator | |
| Filed ratio | 19.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.27 pp | $8.7M | capital that could be lost first |
Tier 1 leverage ratio 15.15% +10.15 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 | $17.2M | 17,208 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $113.6M | 113,559 | RCOAA224 |
| Recomputed ratio | 15.15% | numerator / denominator | |
| Filed ratio | 15.15% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.15 pp | $11.5M | 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 | 1,070 | 1,070 | 1,070 | 1,070 | 1,070 | 1,070 | RCOAP742 |
| Retained earnings | 16,138 | 15,849 | 15,607 | 15,410 | 15,174 | 14,941 | RCOAKW00 |
| Accumulated other comprehensive income | (1,943) | (1,982) | (1,922) | (2,124) | (2,875) | (2,971) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 15,265 | 14,937 | 14,755 | 14,356 | 13,369 | 13,040 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,943 | 1,982 | 1,922 | 2,124 | 2,875 | 2,971 | P859 - P840 |
| Common equity Tier 1 capital | 17,208 | 16,919 | 16,677 | 16,480 | 16,244 | 16,011 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,208 | 16,919 | 16,677 | 16,480 | 16,244 | 16,011 | RCOA8274 |
| Tier 2 capital | 852 | 838 | 810 | 810 | 803 | 803 | RCOA5311 |
| Allowance includable in Tier 2 capital | 852 | 838 | 810 | 810 | 803 | 803 | RCOA5310 |
| Total capital | 18,060 | 17,757 | 17,487 | 17,290 | 17,047 | 16,814 | RCOA3792 |
| Total risk-weighted assets | 93,723 | 96,346 | 96,047 | 92,747 | 92,943 | 93,958 | RCOAA223 |
| Average total assets for the leverage ratio | 113,559 | 115,367 | 110,722 | 109,779 | 123,186 | 108,932 | 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 | $7.0M | $195K | 2.80% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $35.0M | $20.8M | 59.35% | 22.19% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $9.9M | $4.9M | 50.00% | 5.28% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $56.5M | $54.9M | 97.04% | 58.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.6M | $5.3M | 93.33% | 5.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $3.1M | 100.00% | 3.31% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4.6M | NA | 4.86% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $89.2M | does not tie to item 31 ($93.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $93.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $93.7M | 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 | 18.36% | 18.36% | 19.27% | 15.15% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.56% | 17.56% | 18.43% | 14.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.36% | 17.36% | 18.21% | 15.06% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.77% | 17.77% | 18.64% | 15.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 17.48% | 17.48% | 18.34% | 13.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.04% | 17.04% | 17.90% | 14.70% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.65% | 17.65% | 18.55% | 14.90% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.36% | 17.36% | 18.26% | 15.08% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.33% | 17.33% | 18.21% | 15.07% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.56% | 17.56% | 18.46% | 14.28% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.34% | 17.34% | 18.23% | 14.92% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.96% | 16.96% | 17.84% | 14.87% | 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 |
|---|---|---|---|---|---|---|
| TPNB Bank (this bank) | Risk-based | 18.36% | 18.36% | 19.27% | 15.15% | |
| The First National Bank of Coleraine | $112.0M | Risk-based | 18.70% | 18.70% | 19.61% | 7.63% |
| Central Savings, F.S.B. | $111.9M | Risk-based | 33.86% | 33.86% | 35.11% | 25.49% |
| First State Bank of Beecher City | $112.2M | Risk-based | 23.29% | 23.29% | 24.54% | 15.98% |
| Integrity Bank for Business | $111.7M | Risk-based | 38.32% | 38.32% | 38.78% | 24.06% |
| Anna State Bank | $111.6M | CBLR | NA | NA | NA | 12.54% |
| The State Bank of Wynnewood | $111.4M | CBLR | NA | NA | NA | 15.63% |
| Local Bank | $111.3M | CBLR | NA | NA | NA | 14.29% |
| Midland Federal Savings and Loan Association | $111.2M | Risk-based | 24.04% | 24.04% | 25.14% | 8.50% |
| Carver State Bank | $111.2M | CBLR | NA | NA | NA | 14.99% |
| Security State Bank of Wanamingo, Incorporated | $112.7M | CBLR | NA | NA | NA | 11.37% |
| Peer 25th percentile | 23.29% | 23.29% | 24.54% | 11.66% | ||
| Peer median | 24.04% | 24.04% | 25.14% | 14.64% | ||
| Peer 75th percentile | 33.86% | 33.86% | 35.11% | 15.89% | ||
| This bank's percentile | 0 | 0 | 0 | 60 |
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/1007051/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.