The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary, actions by regulators that, if undertaken, could have a material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. Capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.

The Federal Reserve, the FDIC and the Office of the Comptroller of the Currency have issued guidelines governing the levels of capital that bank holding companies and banks must maintain. Those guidelines specify capital tiers, which include the following classifications:

Capital Tiers

Tier 1 Capital to
Average Assets
(Leverage)

Common Equity Tier 1 to
Risk - Weighted Assets

Tier 1 Capital to
Risk - Weighted
Assets

Total Capital to
Risk - Weighted
Assets

Well capitalized

5% or above

6.5% or above

8% or above

10% or above

Adequately capitalized

4% or above

4.5% or above

6% or above

8% or above

Undercapitalized

Less than 4%

Less than 4.5%

Less than 6%

Less than 8%

Significantly undercapitalized

Less than 3%

Less than 4%

Less than 6%

Critically undercapitalized

Tangible Equity / Total Assets less than 2%


	June 30, 2025				December 31, 2024
	Amount		Ratio		Amount		Ratio
Renasant Corporation
Tier 1 Capital to Average Assets (Leverage)	$	2,314,564	9.36	%	$	1,935,522	11.34	%
Common Equity Tier 1 Capital to Risk-Weighted Assets	2,314,564		11.08	%	1,825,197		12.73	%
Tier 1 Capital to Risk-Weighted Assets	2,314,564		11.08	%	1,935,522		13.50	%
Total Capital to Risk-Weighted Assets	3,128,661		14.97	%	2,449,129		17.08	%
Renasant Bank
Tier 1 Capital to Average Assets (Leverage)	$	2,480,714	10.05	%	$	1,843,123	10.80	%
Common Equity Tier 1 Capital to Risk-Weighted Assets	2,480,714		11.88	%	1,843,123		12.85	%
Tier 1 Capital to Risk-Weighted Assets	2,480,714		11.88	%	1,843,123		12.85	%
Total Capital to Risk-Weighted Assets	2,742,024		13.13	%	2,022,737		14.10	%

The Company elected to take advantage of transitional relief offered by the Federal Reserve and the FDIC to delay for two years the estimated impact of ASC Topic 326, “Financial Instruments - Credit Losses” (“ASC 326”), often referred to as CECL, on regulatory capital, followed by a three-year transitional period to phase out the capital benefit provided by the two-year delay. The three-year transitional period began on January 1, 2022; the Company’s and the Bank’s capital ratios at June 30, 2025 now fully reflect the impact of ASC 326.