West Texas National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.01% (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: 10.01% (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 16.75% +10.25 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 | $295.6M | 295,621 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.76B | 1,764,976 | RCOAA223 |
| Recomputed ratio | 16.75% | numerator / denominator | |
| Filed ratio | 16.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.25 pp | $180.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.75% +8.75 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 | $295.6M | 295,621 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.76B | 1,764,976 | RCOAA223 |
| Recomputed ratio | 16.75% | numerator / denominator | |
| Filed ratio | 16.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.75 pp | $154.4M | capital that could be lost first |
Total risk-based capital ratio 18.01% +8.01 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 | $317.8M | 317,821 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.76B | 1,764,976 | RCOAA223 |
| Recomputed ratio | 18.01% | numerator / denominator | |
| Filed ratio | 18.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.01 pp | $141.3M | capital that could be lost first |
Tier 1 leverage ratio 10.52% +5.52 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 | $295.6M | 295,621 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.81B | 2,811,191 | RCOAA224 |
| Recomputed ratio | 10.52% | numerator / denominator | |
| Filed ratio | 10.52% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.52 pp | $155.1M | 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 | 102,001 | 102,001 | 102,001 | 102,001 | 102,001 | 102,001 | RCOAP742 |
| Retained earnings | 202,462 | 189,326 | 183,993 | 173,960 | 169,831 | 162,604 | RCOAKW00 |
| Accumulated other comprehensive income | (9,282) | (4,808) | (222) | (547) | (9,969) | (12,400) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 295,181 | 286,519 | 285,772 | 275,414 | 261,863 | 252,205 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 440 | (4,034) | (8,620) | (8,295) | 1,127 | 3,558 | P859 - P840 |
| Common equity Tier 1 capital | 295,621 | 282,485 | 277,152 | 267,119 | 262,990 | 255,763 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 295,621 | 282,485 | 277,152 | 267,119 | 262,990 | 255,763 | RCOA8274 |
| Tier 2 capital | 22,200 | 22,534 | 22,795 | 22,600 | 22,109 | 20,815 | RCOA5311 |
| Allowance includable in Tier 2 capital | 22,200 | 22,534 | 22,795 | 22,600 | 22,109 | 20,815 | RCOA5310 |
| Total capital | 317,821 | 305,019 | 299,947 | 289,719 | 285,099 | 276,578 | RCOA3792 |
| Total risk-weighted assets | 1,764,976 | 1,787,511 | 1,813,107 | 1,793,291 | 1,757,164 | 1,654,349 | RCOAA223 |
| Average total assets for the leverage ratio | 2,811,191 | 2,794,951 | 2,781,080 | 2,710,842 | 2,804,637 | 2,799,582 | 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 | $649.1M | $804K | 0.12% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $671.5M | $127.3M | 18.95% | 7.17% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $361.7M | $205.1M | 56.70% | 11.55% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $11.7M | $11.8M | 100.87% | 0.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.13B | $1.12B | 99.04% | 62.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $90.5M | $82.6M | 91.27% | 4.65% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $232.9M | $232.9M | 100.00% | 13.12% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| 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 | $1.78B | ties to item 31 ($1.78B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.78B | RCONB704 |
| Less: excess allowance for credit losses | $11.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.76B | 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 | 16.75% | 16.75% | 18.01% | 10.52% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.80% | 15.80% | 17.06% | 10.11% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.29% | 15.29% | 16.54% | 9.97% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.90% | 14.90% | 16.16% | 9.85% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.97% | 14.97% | 16.23% | 9.38% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.46% | 15.46% | 16.72% | 9.14% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.75% | 14.75% | 16.01% | 9.23% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.04% | 14.04% | 15.30% | 9.33% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.88% | 13.88% | 15.14% | 9.64% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.27% | 15.27% | 16.52% | 9.35% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.21% | 14.21% | 15.47% | 9.70% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.50% | 13.50% | 14.75% | 9.39% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| West Texas National Bank (this bank) | Risk-based | 16.75% | 16.75% | 18.01% | 10.52% | |
| Merchants Bank, N.A. | $2.88B | Risk-based | 13.46% | 13.46% | 14.60% | 11.49% |
| American First National Bank | $2.89B | Risk-based | 16.38% | 16.38% | 17.44% | 14.38% |
| Jefferson Bank | $2.88B | CBLR | NA | NA | NA | 9.81% |
| National Exchange Bank and Trust | $2.89B | CBLR | NA | NA | NA | 20.06% |
| BayCoast Bank | $2.86B | Risk-based | 10.77% | 10.77% | 12.02% | 8.29% |
| Cedar Rapids Bank and Trust Company | $2.90B | Risk-based | 13.15% | 13.15% | 13.86% | 16.94% |
| WebBank | $2.86B | Risk-based | 18.10% | 18.10% | 19.18% | 17.39% |
| Bank Independent | $2.86B | Risk-based | 13.22% | 13.22% | 14.42% | 9.82% |
| Industrial and Commercial Bank of China (USA), N.A. | $2.86B | Risk-based | 17.53% | 17.53% | 18.27% | 17.26% |
| Peer 25th percentile | 13.19% | 13.19% | 14.14% | 9.82% | ||
| Peer median | 13.46% | 13.46% | 14.60% | 14.38% | ||
| Peer 75th percentile | 16.95% | 16.95% | 17.86% | 17.26% | ||
| This bank's percentile | 71 | 71 | 71 | 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/237066/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.