1st Summit Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.54% (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: 6.54% (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 13.74% +7.24 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 | $130.9M | 130,926 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $952.9M | 952,899 | RCOAA223 |
| Recomputed ratio | 13.74% | numerator / denominator | |
| Filed ratio | 13.74% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.24 pp | $69.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.74% +5.74 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 | $130.9M | 130,926 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $952.9M | 952,899 | RCOAA223 |
| Recomputed ratio | 13.74% | numerator / denominator | |
| Filed ratio | 13.74% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.74 pp | $54.7M | capital that could be lost first |
Total risk-based capital ratio 14.54% +4.54 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 | $138.5M | 138,514 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $952.9M | 952,899 | RCOAA223 |
| Recomputed ratio | 14.54% | numerator / denominator | |
| Filed ratio | 14.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.54 pp | $43.2M | capital that could be lost first |
Tier 1 leverage ratio 8.61% +3.61 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 | $130.9M | 130,926 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.52B | 1,520,116 | RCOAA224 |
| Recomputed ratio | 8.61% | numerator / denominator | |
| Filed ratio | 8.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.61 pp | $54.9M | 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 | 10,134 | 10,134 | 10,134 | 10,134 | 10,134 | 10,134 | RCOAP742 |
| Retained earnings | 121,131 | 119,426 | 117,960 | 117,064 | 116,177 | 115,790 | RCOAKW00 |
| Accumulated other comprehensive income | (20,718) | (23,180) | (18,996) | (21,150) | (27,736) | (28,992) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 110,547 | 106,380 | 109,098 | 106,048 | 98,575 | 96,932 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 20,379 | 22,841 | 18,657 | 20,811 | 27,397 | 28,653 | P859 - P840 |
| Common equity Tier 1 capital | 130,926 | 129,221 | 127,755 | 126,859 | 125,972 | 125,585 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 130,926 | 129,221 | 127,755 | 126,859 | 125,972 | 125,585 | RCOA8274 |
| Tier 2 capital | 7,588 | 7,311 | 7,139 | 6,907 | 6,621 | 6,517 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,588 | 7,311 | 7,139 | 6,907 | 6,621 | 6,517 | RCOA5310 |
| Total capital | 138,514 | 136,532 | 134,894 | 133,766 | 132,593 | 132,102 | RCOA3792 |
| Total risk-weighted assets | 952,899 | 942,178 | 926,061 | 893,193 | 869,105 | 848,262 | RCOAA223 |
| Average total assets for the leverage ratio | 1,520,116 | 1,505,969 | 1,512,195 | 1,498,299 | 1,449,325 | 1,442,183 | 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 | $19.6M | $1.1M | 5.69% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $533.3M | $126.8M | 23.77% | 13.31% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $424.7M | $212.8M | 50.11% | 22.33% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.1M | $4.7M | 150.00% | 0.49% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $489.5M | $489.5M | 100.00% | 51.37% | RC-R Part II, item 4.d, 5.d |
| All other assets | $74.6M | $63.8M | 85.50% | 6.69% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $45.4M | $45.4M | 100.00% | 4.76% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $217K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $8.9M | NA | 0.93% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $944.0M | ties to item 31 ($944.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $952.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $952.9M | 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 | 13.74% | 13.74% | 14.54% | 8.61% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.72% | 13.72% | 14.49% | 8.58% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.80% | 13.80% | 14.57% | 8.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.20% | 14.20% | 14.98% | 8.47% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.49% | 14.49% | 15.26% | 8.69% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.80% | 14.80% | 15.57% | 8.71% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.91% | 14.91% | 15.81% | 8.95% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.30% | 15.30% | 16.26% | 8.86% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.16% | 15.16% | 16.20% | 8.86% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.18% | 15.18% | 16.14% | 8.88% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.29% | 15.29% | 16.26% | 9.03% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.44% | 15.44% | 16.42% | 9.08% | 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 Summit Bank (this bank) | Risk-based | 13.74% | 13.74% | 14.54% | 8.61% | |
| Greenfield Savings Bank | $1.52B | Risk-based | 14.50% | 14.50% | 15.48% | 10.12% |
| Deerwood Bank | $1.52B | Risk-based | 11.34% | 11.34% | 12.13% | 8.06% |
| Providence Bank | $1.51B | CBLR | NA | NA | NA | 12.21% |
| Bank of Utica | $1.51B | CBLR | NA | NA | NA | 26.49% |
| Bath Savings Institution | $1.50B | CBLR | NA | NA | NA | 15.76% |
| The Park Bank | $1.54B | Risk-based | 12.10% | 12.10% | 13.35% | 10.74% |
| Peoples State Bank | $1.50B | Risk-based | 13.41% | 13.41% | 14.63% | 10.17% |
| Security Federal Bank | $1.54B | Risk-based | 19.98% | 19.98% | 21.23% | 10.83% |
| First National Bank of Pulaski | $1.50B | CBLR | NA | NA | NA | 11.32% |
| Moody National Bank | $1.54B | CBLR | NA | NA | NA | 15.87% |
| Peer 25th percentile | 12.10% | 12.10% | 13.35% | 10.31% | ||
| Peer median | 13.41% | 13.41% | 14.63% | 11.08% | ||
| Peer 75th percentile | 14.50% | 14.50% | 15.48% | 14.87% | ||
| This bank's percentile | 60 | 60 | 40 | 10 |
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/526519/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.