1st Source Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.62% (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: 8.62% (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 14.84% +8.34 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 | $1.22B | 1,223,501 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.25B | 8,246,040 | RCOAA223 |
| Recomputed ratio | 14.84% | numerator / denominator | |
| Filed ratio | 14.84% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.34 pp | $687.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.36% +7.36 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 | $1.27B | 1,266,293 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.25B | 8,246,040 | RCOAA223 |
| Recomputed ratio | 15.36% | numerator / denominator | |
| Filed ratio | 15.36% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.36 pp | $606.6M | capital that could be lost first |
Total risk-based capital ratio 16.62% +6.62 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 | $1.37B | 1,370,259 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $8.25B | 8,246,040 | RCOAA223 |
| Recomputed ratio | 16.62% | numerator / denominator | |
| Filed ratio | 16.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.62 pp | $545.7M | capital that could be lost first |
Tier 1 leverage ratio 13.72% +8.72 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 | $1.27B | 1,266,293 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $9.23B | 9,228,255 | RCOAA224 |
| Recomputed ratio | 13.72% | numerator / denominator | |
| Filed ratio | 13.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.72 pp | $804.9M | 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 | 276,632 | 276,632 | 276,632 | 276,632 | 276,632 | 276,632 | RCOAP742 |
| Retained earnings | 1,025,629 | 996,792 | 976,677 | 954,724 | 926,362 | 902,902 | RCOAKW00 |
| Accumulated other comprehensive income | (46,516) | (40,900) | (34,777) | (45,863) | (56,761) | (67,884) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,255,745 | 1,232,524 | 1,218,532 | 1,185,493 | 1,146,233 | 1,111,650 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (32,244) | (37,862) | (43,987) | (32,900) | (22,005) | (10,884) | P859 - P840 |
| Common equity Tier 1 capital | 1,223,501 | 1,194,662 | 1,174,545 | 1,152,593 | 1,124,228 | 1,100,766 | RCOAP859 |
| Additional Tier 1 capital | 42,792 | 42,882 | 43,119 | 54,959 | 58,835 | 59,083 | RCOAP865 |
| Tier 1 capital | 1,266,293 | 1,237,544 | 1,217,664 | 1,207,552 | 1,183,063 | 1,159,849 | RCOA8274 |
| Tier 2 capital | 103,966 | 102,145 | 99,985 | 99,968 | 101,546 | 98,532 | RCOA5311 |
| Allowance includable in Tier 2 capital | 103,966 | 102,145 | 99,985 | 99,968 | 101,546 | 98,532 | RCOA5310 |
| Total capital | 1,370,259 | 1,339,689 | 1,317,649 | 1,307,520 | 1,284,609 | 1,258,381 | RCOA3792 |
| Total risk-weighted assets | 8,246,040 | 8,099,553 | 7,927,924 | 7,926,982 | 8,053,778 | 7,815,454 | RCOAA223 |
| Average total assets for the leverage ratio | 9,228,255 | 8,991,288 | 9,053,366 | 9,034,568 | 8,976,200 | 8,895,760 | 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 | $128.3M | $12.5M | 9.75% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.59B | $197.3M | 12.42% | 2.37% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $228.2M | $18.8M | 8.22% | 0.23% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $836.2M | $522.9M | 62.54% | 6.29% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $80.6M | $120.9M | 150.00% | 1.45% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $65.1M | $97.6M | 150.00% | 1.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.24B | $6.17B | 98.90% | 74.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $327.8M | $314.1M | 95.83% | 3.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $400.1M | $404.3M | 101.03% | 4.86% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $21.5M | $7.6M | 35.21% | 0.09% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $446.9M | NA | 5.37% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $7.87B | does not tie to item 31 ($8.30B) |
|---|---|---|
| Risk-weighted assets before deductions | $8.32B | RCONB704 |
| Less: excess allowance for credit losses | $71.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $8.25B | 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 | 14.84% | 15.36% | 16.62% | 13.72% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.75% | 15.28% | 16.54% | 13.76% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.82% | 15.36% | 16.62% | 13.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.54% | 15.23% | 16.49% | 13.37% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.96% | 14.69% | 15.95% | 13.18% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.08% | 14.84% | 16.10% | 13.04% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.67% | 14.57% | 15.83% | 12.93% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.71% | 14.63% | 15.89% | 12.88% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.31% | 14.23% | 15.49% | 12.51% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.11% | 14.04% | 15.30% | 12.40% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.93% | 13.95% | 15.21% | 12.34% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.04% | 13.83% | 15.09% | 12.11% | 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 Source Bank (this bank) | Risk-based | 14.84% | 15.36% | 16.62% | 13.72% | |
| Lake Forest Bank & Trust Company, N.A. | $9.25B | Risk-based | 11.16% | 11.16% | 12.02% | 9.93% |
| Union Bank and Trust Company | $9.24B | Risk-based | 12.70% | 12.71% | 13.96% | 10.65% |
| First American Trust, FSB | $9.23B | Risk-based | 33.45% | 33.45% | 33.45% | 7.89% |
| The Bancorp Bank N.A. | $9.21B | Risk-based | 14.27% | 14.27% | 15.32% | 9.09% |
| Pinnacle Bank | $9.18B | Risk-based | 12.35% | 12.35% | 13.48% | 9.92% |
| First Mid Bank & Trust, N.A. | $9.14B | Risk-based | 13.58% | 13.58% | 14.66% | 10.70% |
| Liberty Bank | $9.38B | Risk-based | 13.66% | 13.66% | 14.65% | 13.37% |
| Merrick Bank | $9.13B | Risk-based | 16.80% | 16.80% | 18.21% | 16.59% |
| Amalgamated Bank | $9.41B | Risk-based | 14.78% | 14.78% | 15.96% | 9.60% |
| American Savings Bank, N.A. | $9.05B | Risk-based | 13.49% | 13.49% | 14.59% | 9.10% |
| Peer 25th percentile | 12.90% | 12.90% | 14.12% | 9.23% | ||
| Peer median | 13.62% | 13.62% | 14.66% | 9.93% | ||
| Peer 75th percentile | 14.65% | 14.65% | 15.80% | 10.69% | ||
| This bank's percentile | 80 | 80 | 80 | 90 |
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/991340/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.