1st National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.96% (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: 7.96% (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 14.71% +8.21 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 | $24.4M | 24,378 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $165.7M | 165,701 | RCOAA223 |
| Recomputed ratio | 14.71% | numerator / denominator | |
| Filed ratio | 14.71% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.21 pp | $13.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.71% +6.71 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 | $24.4M | 24,378 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $165.7M | 165,701 | RCOAA223 |
| Recomputed ratio | 14.71% | numerator / denominator | |
| Filed ratio | 14.71% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.71 pp | $11.1M | capital that could be lost first |
Total risk-based capital ratio 15.96% +5.96 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 | $26.4M | 26,448 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $165.7M | 165,701 | RCOAA223 |
| Recomputed ratio | 15.96% | numerator / denominator | |
| Filed ratio | 15.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.96 pp | $9.9M | capital that could be lost first |
Tier 1 leverage ratio 9.56% +4.56 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 | $24.4M | 24,378 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $255.0M | 254,979 | RCOAA224 |
| Recomputed ratio | 9.56% | numerator / denominator | |
| Filed ratio | 9.56% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.56 pp | $11.6M | 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 | 3,209 | 3,209 | 3,209 | 3,209 | 3,209 | 3,209 | RCOAP742 |
| Retained earnings | 21,169 | 20,680 | 21,102 | 20,650 | 20,178 | 19,465 | RCOAKW00 |
| Accumulated other comprehensive income | (1,359) | (1,692) | (1,419) | (1,668) | (2,020) | (1,967) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 23,019 | 22,197 | 22,892 | 22,191 | 21,367 | 20,707 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,359 | 1,692 | 1,419 | 1,668 | 2,020 | 1,967 | P859 - P840 |
| Common equity Tier 1 capital | 24,378 | 23,889 | 24,311 | 23,859 | 23,387 | 22,674 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,378 | 23,889 | 24,311 | 23,859 | 23,387 | 22,674 | RCOA8274 |
| Tier 2 capital | 2,070 | 2,121 | 2,203 | 2,212 | 2,262 | 2,279 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,070 | 2,121 | 2,203 | 2,212 | 2,262 | 2,279 | RCOA5310 |
| Total capital | 26,448 | 26,010 | 26,514 | 26,071 | 25,649 | 24,953 | RCOA3792 |
| Total risk-weighted assets | 165,701 | 169,488 | 176,174 | 176,919 | 180,945 | 185,696 | RCOAA223 |
| Average total assets for the leverage ratio | 254,979 | 260,534 | 266,986 | 258,170 | 263,695 | 275,514 | 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 | $16.9M | $714K | 4.22% | 0.43% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $28.9M | $10.2M | 35.29% | 6.16% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.3M | $451K | 20.00% | 0.27% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $114.1M | $67.4M | 59.05% | 40.65% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.3M | $678K | 53.64% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $56.2M | $52.7M | 93.75% | 31.78% | RC-R Part II, item 4.d, 5.d |
| All other assets | $30.6M | $31.4M | 102.71% | 18.96% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.9M | $1.8M | 60.67% | 1.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $445K | NA | 0.27% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $165.3M | ties to item 31 ($165.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $165.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $165.7M | 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 | 14.71% | 14.71% | 15.96% | 9.56% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.09% | 14.09% | 15.35% | 9.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.80% | 13.80% | 15.05% | 9.11% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.49% | 13.49% | 14.74% | 9.24% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.92% | 12.92% | 14.18% | 8.87% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.21% | 12.21% | 13.44% | 8.23% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.92% | 11.92% | 13.14% | 7.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.68% | 11.68% | 12.87% | 7.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.74% | 10.74% | 11.90% | 7.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.83% | 9.83% | 10.97% | 6.88% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.75% | 9.75% | 10.88% | 6.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.39% | 9.39% | 10.46% | 6.68% | 14.65% | 14.67% | 15.79% | 10.60% |
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 National Bank (this bank) | Risk-based | 14.71% | 14.71% | 15.96% | 9.56% | |
| Bodcaw Bank | $247.3M | CBLR | NA | NA | NA | 10.89% |
| Penncrest Bank | $247.1M | CBLR | NA | NA | NA | 13.48% |
| Citizens Bank of Eldon | $247.3M | CBLR | NA | NA | NA | 11.53% |
| Union Bank | $247.0M | Risk-based | 21.26% | 21.26% | 21.88% | 10.68% |
| Hendricks County Bank and Trust Company | $247.4M | CBLR | NA | NA | NA | 9.96% |
| Drake Bank | $247.4M | Risk-based | 9.80% | 9.80% | 11.07% | 7.27% |
| Cornerstone State Bank | $247.0M | CBLR | NA | NA | NA | 10.60% |
| Bridge City State Bank | $246.8M | Risk-based | 20.16% | 20.16% | 21.03% | 11.71% |
| Farmers Bank and Trust Company | $247.8M | CBLR | NA | NA | NA | 9.46% |
| Bank of Weston | $246.5M | Risk-based | 12.53% | 12.53% | 13.78% | 8.79% |
| Peer 25th percentile | 11.85% | 11.85% | 13.10% | 9.58% | ||
| Peer median | 16.34% | 16.34% | 17.40% | 10.64% | ||
| Peer 75th percentile | 20.43% | 20.43% | 21.24% | 11.37% | ||
| This bank's percentile | 50 | 50 | 50 | 30 |
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/480723/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.