1st Financial Bank USA: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.31% (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: 14.31% (RCFAH311).
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 21.06% +14.56 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 | $228.5M | 228,511 | RCFAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.09B | 1,085,199 | RCFAA223 |
| Recomputed ratio | 21.06% | numerator / denominator | |
| Filed ratio | 21.06% | RCFAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.56 pp | $158.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.06% +13.06 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 | $228.5M | 228,511 | RCFA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.09B | 1,085,199 | RCFAA223 |
| Recomputed ratio | 21.06% | numerator / denominator | |
| Filed ratio | 21.06% | RCFA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.06 pp | $141.7M | capital that could be lost first |
Total risk-based capital ratio 22.31% +12.31 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 | $242.1M | 242,130 | RCFA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.09B | 1,085,199 | RCFAA223 |
| Recomputed ratio | 22.31% | numerator / denominator | |
| Filed ratio | 22.31% | RCFA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.31 pp | $133.6M | capital that could be lost first |
Tier 1 leverage ratio 16.34% +11.34 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 | $228.5M | 228,511 | RCFA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.40B | 1,398,732 | RCFAA224 |
| Recomputed ratio | 16.34% | numerator / denominator | |
| Filed ratio | 16.34% | RCFA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.34 pp | $158.6M | 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 | 110,000 | 110,000 | 110,000 | 110,000 | 110,000 | 110,000 | RCFAP742 |
| Retained earnings | 120,668 | 119,777 | 117,649 | 118,425 | 116,655 | 115,722 | RCFAKW00 |
| Accumulated other comprehensive income | (2,809) | (2,489) | (1,868) | (3,679) | (2,482) | (2,039) | RCFAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 227,859 | 227,288 | 225,781 | 224,746 | 224,173 | 223,683 | RCFAP840 |
| Adjustments and deductions from common equity Tier 1 | 652 | 287 | (432) | (684) | (802) | (1,301) | P859 - P840 |
| Common equity Tier 1 capital | 228,511 | 227,575 | 225,349 | 224,062 | 223,371 | 222,382 | RCFAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCFAP865 |
| Tier 1 capital | 228,511 | 227,575 | 225,349 | 224,062 | 223,371 | 222,382 | RCFA8274 |
| Tier 2 capital | 13,619 | 13,427 | 13,465 | 13,410 | 13,281 | 12,937 | RCFA5311 |
| Allowance includable in Tier 2 capital | 13,619 | 13,427 | 13,465 | 13,410 | 13,281 | 12,937 | RCFA5310 |
| Total capital | 242,130 | 241,002 | 238,814 | 237,472 | 236,652 | 235,319 | RCFA3792 |
| Total risk-weighted assets | 1,085,199 | 1,069,857 | 1,073,055 | 1,068,501 | 1,056,402 | 1,028,745 | RCFAA223 |
| Average total assets for the leverage ratio | 1,398,732 | 1,340,446 | 1,337,194 | 1,327,161 | 1,303,125 | 1,316,316 | RCFAA224 |
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 | $161.2M | $8.6M | 5.33% | 0.79% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $110.4M | $568K | 0.51% | 0.05% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.2M | $440K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $110.9M | $55.4M | 50.00% | 5.09% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $14.0M | $21.1M | 150.00% | 1.93% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $862.2M | $831.3M | 96.43% | 76.30% | RC-R Part II, item 4.d, 5.d |
| All other assets | $161.2M | $157.3M | 97.57% | 14.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $32.0M | $14.8M | 46.09% | 1.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $175K | $35K | 20.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $500 | 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 | $1.09B | ties to item 31 ($1.09B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.09B | RCFDB704 |
| Less: excess allowance for credit losses | $4.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.09B | RCFDG641, 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 | 21.06% | 21.06% | 22.31% | 16.34% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 21.27% | 21.27% | 22.53% | 16.98% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 21.00% | 21.00% | 22.26% | 16.85% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 20.97% | 20.97% | 22.22% | 16.88% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 21.14% | 21.14% | 22.40% | 17.14% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 21.62% | 21.62% | 22.87% | 16.89% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 20.95% | 20.95% | 22.20% | 16.65% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 20.89% | 20.89% | 22.14% | 16.92% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 20.81% | 20.81% | 22.07% | 17.25% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 22.73% | 22.73% | 23.98% | 18.75% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 22.33% | 22.33% | 23.59% | 18.55% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 24.29% | 24.29% | 25.55% | 20.12% | 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 |
|---|---|---|---|---|---|---|
| 1st Financial Bank USA (this bank) | Risk-based | 21.06% | 21.06% | 22.31% | 16.34% | |
| Merrimack County Savings Bank | $1.41B | Risk-based | 12.75% | 12.75% | 14.00% | 9.76% |
| Sullivan Bank | $1.40B | Risk-based | 11.52% | 11.52% | 12.77% | 8.75% |
| Farmers & Merchants Bank | $1.40B | Risk-based | 13.50% | 13.50% | 14.43% | 9.10% |
| Guardian Savings Bank | $1.39B | CBLR | NA | NA | NA | 11.39% |
| Benchmark Community Bank | $1.41B | Risk-based | 13.02% | 13.02% | 13.87% | 9.80% |
| Grove Bank & Trust | $1.41B | Risk-based | 15.22% | 15.22% | 16.47% | 9.96% |
| The Croghan Colonial Bank | $1.41B | Risk-based | 12.34% | 12.34% | 13.25% | 10.13% |
| Central Bank | $1.42B | Risk-based | 12.93% | 12.93% | 13.98% | 10.07% |
| Peer 25th percentile | 12.55% | 12.55% | 13.56% | 9.59% | ||
| Peer median | 12.93% | 12.93% | 13.98% | 9.88% | ||
| Peer 75th percentile | 13.26% | 13.26% | 14.22% | 10.08% | ||
| 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/526452/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.