American First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.44% (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: 9.44% (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 16.38% +9.88 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 | $412.7M | 412,686 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.52B | 2,520,161 | RCOAA223 |
| Recomputed ratio | 16.38% | numerator / denominator | |
| Filed ratio | 16.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.88 pp | $248.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.38% +8.38 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 | $412.7M | 412,686 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.52B | 2,520,161 | RCOAA223 |
| Recomputed ratio | 16.38% | numerator / denominator | |
| Filed ratio | 16.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.38 pp | $211.1M | capital that could be lost first |
Total risk-based capital ratio 17.44% +7.44 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 | $439.6M | 439,619 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.52B | 2,520,161 | RCOAA223 |
| Recomputed ratio | 17.44% | numerator / denominator | |
| Filed ratio | 17.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.44 pp | $187.6M | capital that could be lost first |
Tier 1 leverage ratio 14.38% +9.38 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 | $412.7M | 412,686 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.87B | 2,869,458 | RCOAA224 |
| Recomputed ratio | 14.38% | numerator / denominator | |
| Filed ratio | 14.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.38 pp | $269.2M | 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 | 43,703 | 43,703 | 43,703 | 43,703 | 43,703 | 43,703 | RCOAP742 |
| Retained earnings | 368,983 | 355,556 | 338,278 | 343,306 | 329,455 | 315,917 | RCOAKW00 |
| Accumulated other comprehensive income | (1,776) | (1,560) | (1,011) | (1,306) | (2,118) | (2,419) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 410,910 | 397,699 | 380,970 | 385,703 | 371,040 | 357,201 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,776 | 1,560 | 1,011 | 1,306 | 2,118 | 2,419 | P859 - P840 |
| Common equity Tier 1 capital | 412,686 | 399,259 | 381,981 | 387,009 | 373,158 | 359,620 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 412,686 | 399,259 | 381,981 | 387,009 | 373,158 | 359,620 | RCOA8274 |
| Tier 2 capital | 26,933 | 26,594 | 26,791 | 25,757 | 25,747 | 25,399 | RCOA5311 |
| Allowance includable in Tier 2 capital | 26,933 | 26,594 | 26,791 | 25,757 | 25,747 | 25,399 | RCOA5310 |
| Total capital | 439,619 | 425,853 | 408,772 | 412,766 | 398,905 | 385,019 | RCOA3792 |
| Total risk-weighted assets | 2,520,161 | 2,479,415 | 2,502,140 | 2,473,965 | 2,518,323 | 2,541,276 | RCOAA223 |
| Average total assets for the leverage ratio | 2,869,458 | 2,858,911 | 2,886,557 | 2,881,035 | 2,832,366 | 2,770,730 | 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 | $344.5M | $4.2M | 1.21% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $95.5M | $12.7M | 13.30% | 0.50% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.1M | $214K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $89.4M | $44.7M | 50.00% | 1.77% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $5.7M | $8.6M | 150.00% | 0.34% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $10.1M | $15.2M | 150.00% | 0.60% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.31B | $2.27B | 98.27% | 89.92% | RC-R Part II, item 4.d, 5.d |
| All other assets | $61.6M | $58.7M | 95.26% | 2.33% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $126.5M | $109.7M | 86.75% | 4.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $2.52B | ties to item 31 ($2.52B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.52B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.52B | 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 | 16.38% | 16.38% | 17.44% | 14.38% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.10% | 16.10% | 17.18% | 13.97% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.27% | 15.27% | 16.34% | 13.23% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.64% | 15.64% | 16.68% | 13.43% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.82% | 14.82% | 15.84% | 13.17% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.15% | 14.15% | 15.15% | 12.98% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.90% | 13.90% | 14.90% | 12.45% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.23% | 14.23% | 15.26% | 12.81% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.89% | 13.89% | 14.88% | 12.80% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.69% | 13.69% | 14.70% | 12.72% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.45% | 13.45% | 14.44% | 12.34% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.04% | 14.04% | 15.10% | 12.68% | 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 |
|---|---|---|---|---|---|---|
| American First National Bank (this bank) | Risk-based | 16.38% | 16.38% | 17.44% | 14.38% | |
| National Exchange Bank and Trust | $2.89B | CBLR | NA | NA | NA | 20.06% |
| Merchants Bank, N.A. | $2.88B | Risk-based | 13.46% | 13.46% | 14.60% | 11.49% |
| West Texas National Bank | $2.88B | Risk-based | 16.75% | 16.75% | 18.01% | 10.52% |
| Jefferson Bank | $2.88B | CBLR | NA | NA | NA | 9.81% |
| Cedar Rapids Bank and Trust Company | $2.90B | Risk-based | 13.15% | 13.15% | 13.86% | 16.94% |
| Wayne Bank | $2.91B | Risk-based | 11.09% | 11.09% | 12.22% | 8.82% |
| BayCoast Bank | $2.86B | Risk-based | 10.77% | 10.77% | 12.02% | 8.29% |
| WebBank | $2.86B | Risk-based | 18.10% | 18.10% | 19.18% | 17.39% |
| Bank Independent | $2.86B | Risk-based | 13.22% | 13.22% | 14.42% | 9.82% |
| Peer 25th percentile | 12.12% | 12.12% | 13.04% | 9.81% | ||
| Peer median | 13.22% | 13.22% | 14.42% | 10.52% | ||
| Peer 75th percentile | 15.10% | 15.10% | 16.30% | 16.94% | ||
| This bank's percentile | 71 | 71 | 71 | 67 |
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/2694681/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.