Zavala County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 55.50% (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: 55.50% (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 62.95% +56.45 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 | $12.2M | 12,227 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.4M | 19,423 | RCOAA223 |
| Recomputed ratio | 62.95% | numerator / denominator | |
| Filed ratio | 62.95% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +56.45 pp | $11.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 62.95% +54.95 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 | $12.2M | 12,227 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.4M | 19,423 | RCOAA223 |
| Recomputed ratio | 62.95% | numerator / denominator | |
| Filed ratio | 62.95% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +54.95 pp | $10.7M | capital that could be lost first |
Total risk-based capital ratio 63.50% +53.50 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 | $12.3M | 12,333 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $19.4M | 19,423 | RCOAA223 |
| Recomputed ratio | 63.50% | numerator / denominator | |
| Filed ratio | 63.50% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +53.50 pp | $10.4M | capital that could be lost first |
Tier 1 leverage ratio 15.75% +10.75 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 | $12.2M | 12,227 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $77.6M | 77,633 | RCOAA224 |
| Recomputed ratio | 15.75% | numerator / denominator | |
| Filed ratio | 15.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.75 pp | $8.3M | 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 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | RCOAP742 |
| Retained earnings | 7,927 | 7,629 | 7,334 | 7,495 | 7,197 | 6,912 | RCOAKW00 |
| Accumulated other comprehensive income | (2,971) | (2,752) | (2,596) | (2,402) | (3,388) | (3,414) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,256 | 9,177 | 9,038 | 9,393 | 8,109 | 7,798 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,971 | 2,752 | 2,596 | 2,402 | 3,388 | 3,414 | P859 - P840 |
| Common equity Tier 1 capital | 12,227 | 11,929 | 11,634 | 11,795 | 11,497 | 11,212 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 12,227 | 11,929 | 11,634 | 11,795 | 11,497 | 11,212 | RCOA8274 |
| Tier 2 capital | 106 | 104 | 109 | 110 | 102 | 113 | RCOA5311 |
| Allowance includable in Tier 2 capital | 106 | 104 | 109 | 110 | 102 | 113 | RCOA5310 |
| Total capital | 12,333 | 12,033 | 11,743 | 11,905 | 11,599 | 11,325 | RCOA3792 |
| Total risk-weighted assets | 19,423 | 19,269 | 20,237 | 19,226 | 18,859 | 18,917 | RCOAA223 |
| Average total assets for the leverage ratio | 77,633 | 80,052 | 79,417 | 76,858 | 75,255 | 77,320 | 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 | $21.2M | $327K | 1.54% | 1.68% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $52.1M | $9.6M | 18.49% | 49.64% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $4K | $2K | 50.00% | 0.01% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2K | $3K | 150.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.3M | $6.3M | 100.00% | 32.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.2M | $3.2M | 98.88% | 16.34% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | -$400 | 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 | $19.4M | ties to item 31 ($19.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $19.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $19.4M | 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 | 62.95% | 62.95% | 63.50% | 15.75% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 61.91% | 61.91% | 62.45% | 14.90% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 57.49% | 57.49% | 58.03% | 14.65% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 61.35% | 61.35% | 61.92% | 15.35% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 60.96% | 60.96% | 61.50% | 15.28% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 59.27% | 59.27% | 59.87% | 14.50% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 58.58% | 58.58% | 59.17% | 14.09% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 65.76% | 65.76% | 66.35% | 16.68% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 63.42% | 63.42% | 63.99% | 15.52% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 57.66% | 57.66% | 58.20% | 14.51% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 53.53% | 53.53% | 54.05% | 13.95% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 52.73% | 52.73% | 53.25% | 13.67% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Zavala County Bank (this bank) | Risk-based | 62.95% | 62.95% | 63.50% | 15.75% | |
| Highland Federal Savings & Loan Association | $79.0M | CBLR | NA | NA | NA | 22.20% |
| Washington State Bank | $79.1M | CBLR | NA | NA | NA | 9.10% |
| McClave State Bank | $78.9M | CBLR | NA | NA | NA | 14.04% |
| Sloan State Bank | $78.9M | CBLR | NA | NA | NA | 10.95% |
| Amory First Savings and Loan Bank, SSB | $78.7M | CBLR | NA | NA | NA | 13.11% |
| The First National Bank in Falfurrias | $79.4M | CBLR | NA | NA | NA | 9.82% |
| Commonwealth National Bank | $78.5M | Risk-based | 28.27% | 28.27% | 29.52% | 13.73% |
| Peer 25th percentile | NA | NA | NA | 10.39% | ||
| Peer median | 28.27% | 28.27% | 29.52% | 13.11% | ||
| Peer 75th percentile | NA | NA | NA | 13.89% | ||
| This bank's percentile | NA | NA | NA | 86 |
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/969956/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.