Transpecos Banks, SSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.45% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 2.45% (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 9.49% +2.99 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 | $65.0M | 65,041 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $685.5M | 685,473 | RCOAA223 |
| Recomputed ratio | 9.49% | numerator / denominator | |
| Filed ratio | 9.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +2.99 pp | $20.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.49% +1.49 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 | $65.0M | 65,041 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $685.5M | 685,473 | RCOAA223 |
| Recomputed ratio | 9.49% | numerator / denominator | |
| Filed ratio | 9.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.49 pp | $10.2M | capital that could be lost first |
Total risk-based capital ratio 10.45% +0.45 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 | $71.6M | 71,643 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $685.5M | 685,473 | RCOAA223 |
| Recomputed ratio | 10.45% | numerator / denominator | |
| Filed ratio | 10.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.45 pp | $3.1M | capital that could be lost first |
Tier 1 leverage ratio 6.67% +1.67 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 | $65.0M | 65,041 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $975.8M | 975,834 | RCOAA224 |
| Recomputed ratio | 6.67% | numerator / denominator | |
| Filed ratio | 6.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +1.67 pp | $16.2M | 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 | 61,228 | 61,228 | 61,228 | 61,228 | 61,228 | 61,228 | RCOAP742 |
| Retained earnings | 5,671 | 9,570 | 13,450 | 13,087 | 14,157 | 12,563 | RCOAKW00 |
| Accumulated other comprehensive income | (1,631) | (2,346) | (1,793) | (2,264) | (3,708) | (2,315) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 65,268 | 68,452 | 72,885 | 72,051 | 71,677 | 71,476 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (227) | 489 | (65) | 407 | 1,851 | 457 | P859 - P840 |
| Common equity Tier 1 capital | 65,041 | 68,941 | 72,820 | 72,458 | 73,528 | 71,933 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 65,041 | 68,941 | 72,820 | 72,458 | 73,528 | 71,933 | RCOA8274 |
| Tier 2 capital | 6,602 | 6,243 | NA | NA | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,602 | 6,243 | NA | NA | NA | NA | RCOA5310 |
| Total capital | 71,643 | 75,184 | NA | NA | NA | NA | RCOA3792 |
| Total risk-weighted assets | 685,473 | 699,865 | NA | NA | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 975,834 | 887,688 | 837,790 | 784,847 | 778,218 | 822,176 | 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 | $136.6M | $7.6M | 5.54% | 1.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $47.9M | $9.8M | 20.56% | 1.44% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $3K | $600 | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $110.0M | $61.6M | 56.03% | 8.99% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $19.4M | $27.9M | 144.08% | 4.07% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $407.8M | $391.1M | 95.92% | 57.06% | RC-R Part II, item 4.d, 5.d |
| All other assets | $132.3M | $131.4M | 99.32% | 19.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.0M | $14.0M | 100.00% | 2.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $42.0M | NA | 6.13% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $643.5M | ties to item 31 ($643.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $685.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $685.5M | 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 | 9.49% | 9.49% | 10.45% | 6.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 9.85% | 9.85% | 10.74% | 7.77% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 8.69% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 8.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 8.97% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.64% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 8.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.31% | 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 |
|---|---|---|---|---|---|---|
| Transpecos Banks, SSB (this bank) | Risk-based | 9.49% | 9.49% | 10.45% | 6.67% | |
| Watertown Savings Bank | $971.0M | CBLR | NA | NA | NA | 17.60% |
| Round Top State Bank | $974.1M | CBLR | NA | NA | NA | 11.94% |
| Dundee Bank | $975.6M | CBLR | NA | NA | NA | 9.61% |
| First National Bank and Trust Company of Weatherford dba First Bank Texas | $968.3M | CBLR | NA | NA | NA | 10.44% |
| Sanibel Captiva Community Bank | $976.2M | Risk-based | 12.72% | 12.72% | 13.89% | 9.92% |
| First Security Bank | $976.5M | Risk-based | 13.62% | 13.62% | 14.87% | 9.28% |
| Oak View National Bank | $966.1M | Risk-based | 16.69% | 16.69% | 17.50% | 8.16% |
| BTG Pactual Bank, N.A. | $978.3M | Risk-based | 111.63% | 111.63% | 112.79% | 48.10% |
| Potomac Bank, Inc. | $980.2M | Risk-based | 12.97% | 12.97% | 14.06% | 9.85% |
| Community First Bank of Indiana | $980.3M | Risk-based | 9.85% | 9.85% | 11.56% | 9.92% |
| Peer 25th percentile | 12.78% | 12.78% | 13.93% | 9.67% | ||
| Peer median | 13.29% | 13.29% | 14.46% | 9.92% | ||
| Peer 75th percentile | 15.92% | 15.92% | 16.84% | 11.56% | ||
| 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/908861/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.