Zenith Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 21.20% (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: 21.20% (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 28.25% +21.75 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 | $21.6M | 21,594 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.4M | 76,440 | RCOAA223 |
| Recomputed ratio | 28.25% | numerator / denominator | |
| Filed ratio | 28.25% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +21.75 pp | $16.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 28.25% +20.25 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 | $21.6M | 21,594 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.4M | 76,440 | RCOAA223 |
| Recomputed ratio | 28.25% | numerator / denominator | |
| Filed ratio | 28.25% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +20.25 pp | $15.5M | capital that could be lost first |
Total risk-based capital ratio 29.20% +19.20 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 | $22.3M | 22,322 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $76.4M | 76,440 | RCOAA223 |
| Recomputed ratio | 29.20% | numerator / denominator | |
| Filed ratio | 29.20% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +19.20 pp | $14.7M | capital that could be lost first |
Tier 1 leverage ratio 17.91% +12.91 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 | $21.6M | 21,594 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $120.6M | 120,566 | RCOAA224 |
| Recomputed ratio | 17.91% | numerator / denominator | |
| Filed ratio | 17.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +12.91 pp | $15.6M | 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 | 23,299 | 23,299 | 22,000 | 22,000 | 22,000 | 22,000 | RCOAP742 |
| Retained earnings | (1,705) | (1,720) | (452) | (469) | (477) | (550) | RCOAKW00 |
| Accumulated other comprehensive income | (2) | 1 | 17 | 15 | (11) | (7) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 21,592 | 21,580 | 21,565 | 21,546 | 21,512 | 21,443 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2 | (1) | (17) | (15) | 11 | 7 | P859 - P840 |
| Common equity Tier 1 capital | 21,594 | 21,579 | 21,548 | 21,531 | 21,523 | 21,450 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,594 | 21,579 | 21,548 | 21,531 | 21,523 | 21,450 | RCOA8274 |
| Tier 2 capital | 728 | 599 | 549 | 516 | 373 | 345 | RCOA5311 |
| Allowance includable in Tier 2 capital | 728 | 599 | 549 | 516 | 373 | 345 | RCOA5310 |
| Total capital | 22,322 | 22,178 | 22,097 | 22,047 | 21,896 | 21,795 | RCOA3792 |
| Total risk-weighted assets | 76,440 | 62,470 | 62,916 | 54,163 | 42,016 | 39,973 | RCOAA223 |
| Average total assets for the leverage ratio | 120,566 | 115,090 | 110,646 | 113,015 | 112,139 | 107,805 | 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 | $53.1M | $176K | 0.33% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.5M | $259K | 16.79% | 0.34% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $18.7M | $18.7M | 100.00% | 24.48% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $58.4M | $44.9M | 76.92% | 58.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.0M | $1.8M | 88.71% | 2.31% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.6M | $10.6M | 100.00% | 13.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $76.4M | ties to item 31 ($76.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $76.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $76.4M | RCONG641, ties |
11 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 | 28.25% | 28.25% | 29.20% | 17.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 34.54% | 34.54% | 35.50% | 18.75% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 34.25% | 34.25% | 35.12% | 19.47% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 39.75% | 39.75% | 40.70% | 19.05% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 51.23% | 51.23% | 52.11% | 19.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 53.66% | 53.66% | 54.52% | 19.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 92.31% | 92.31% | 93.17% | 26.85% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | NA | NA | NA | 33.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | NA | NA | NA | 35.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | NA | NA | NA | 36.07% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | NA | NA | NA | 78.06% | 14.42% | 14.45% | 15.56% | 10.55% |
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 |
|---|---|---|---|---|---|---|
| Zenith Bank & Trust (this bank) | Risk-based | 28.25% | 28.25% | 29.20% | 17.91% | |
| The Iuka State Bank | $133.0M | CBLR | NA | NA | NA | 10.25% |
| The First National Bank of Ely | $132.9M | CBLR | NA | NA | NA | 10.52% |
| The Southern Bank Company | $133.1M | CBLR | NA | NA | NA | 15.05% |
| Community State Bank | $132.8M | CBLR | NA | NA | NA | 12.05% |
| First Community Bank of Hillsboro | $133.3M | CBLR | NA | NA | NA | 11.59% |
| Community Bank of Pleasant Hill | $133.4M | Risk-based | 25.14% | 25.14% | 25.43% | 10.37% |
| Pioneer State Bank | $133.5M | CBLR | NA | NA | NA | 16.80% |
| County Bank | $133.7M | Risk-based | 12.49% | 12.49% | 13.74% | 8.29% |
| Peer 25th percentile | 15.65% | 15.65% | 16.67% | 10.34% | ||
| Peer median | 18.82% | 18.82% | 19.59% | 11.06% | ||
| Peer 75th percentile | 21.98% | 21.98% | 22.51% | 12.80% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/5805442/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.