Bayfirst National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.77% (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: 4.77% (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 11.47% +4.97 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 | $97.1M | 97,066 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $846.5M | 846,538 | RCOAA223 |
| Recomputed ratio | 11.47% | numerator / denominator | |
| Filed ratio | 11.47% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.97 pp | $42.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.47% +3.47 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 | $97.1M | 97,066 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $846.5M | 846,538 | RCOAA223 |
| Recomputed ratio | 11.47% | numerator / denominator | |
| Filed ratio | 11.47% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.47 pp | $29.3M | capital that could be lost first |
Total risk-based capital ratio 12.77% +2.77 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 | $108.1M | 108,083 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $846.5M | 846,538 | RCOAA223 |
| Recomputed ratio | 12.77% | numerator / denominator | |
| Filed ratio | 12.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.77 pp | $23.4M | capital that could be lost first |
Tier 1 leverage ratio 8.30% +3.30 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 | $97.1M | 97,066 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.17B | 1,169,925 | RCOAA224 |
| Recomputed ratio | 8.30% | numerator / denominator | |
| Filed ratio | 8.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.30 pp | $38.6M | 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 | 124,438 | 64,400 | 64,347 | 64,391 | 64,304 | 64,222 | RCOAP742 |
| Retained earnings | (13,073) | 19,353 | 25,688 | 33,975 | 52,639 | 55,623 | RCOAKW00 |
| Accumulated other comprehensive income | (2,112) | (2,055) | (1,960) | (2,069) | (2,368) | (2,378) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 109,253 | 81,698 | 88,075 | 96,297 | 114,575 | 117,467 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (12,187) | (11,074) | (8,821) | (7,560) | (7,929) | (8,107) | P859 - P840 |
| Common equity Tier 1 capital | 97,066 | 70,624 | 79,254 | 88,737 | 106,646 | 109,360 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 97,066 | 70,624 | 79,254 | 88,737 | 106,646 | 109,360 | RCOA8274 |
| Tier 2 capital | 11,017 | 11,534 | 12,134 | 13,279 | 13,406 | 13,094 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,017 | 11,534 | 12,134 | 13,279 | 13,406 | 13,094 | RCOA5310 |
| Total capital | 108,083 | 82,158 | 91,388 | 102,016 | 120,052 | 122,454 | RCOA3792 |
| Total risk-weighted assets | 846,538 | 912,907 | 960,841 | 1,051,040 | 1,068,911 | 1,044,114 | RCOAA223 |
| Average total assets for the leverage ratio | 1,169,925 | 1,199,789 | 1,323,476 | 1,336,461 | 1,314,561 | 1,277,609 | 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 | $139.2M | $96K | 0.07% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $30.5M | $9.9M | 32.65% | 1.13% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $361.4M | $271.4M | 75.08% | 30.79% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $12.0M | $10.2M | 84.89% | 1.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $509.4M | $443.2M | 87.00% | 50.29% | RC-R Part II, item 4.d, 5.d |
| All other assets | $109.7M | $108.4M | 98.85% | 12.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $35.6M | $35.6M | 100.00% | 4.04% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.6M | NA | 0.30% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $878.8M | ties to item 31 ($878.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $881.4M | RCONB704 |
| Less: excess allowance for credit losses | $34.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $846.5M | 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 | 11.47% | 11.47% | 12.77% | 8.30% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 7.74% | 7.74% | 9.00% | 5.89% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 8.25% | 8.25% | 9.51% | 5.99% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 8.44% | 8.44% | 9.71% | 6.64% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 9.98% | 9.98% | 11.23% | 8.11% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.47% | 10.47% | 11.73% | 8.56% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.89% | 10.89% | 12.14% | 8.82% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.14% | 10.14% | 11.39% | 8.41% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.54% | 10.54% | 11.79% | 8.73% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.04% | 11.04% | 12.29% | 9.12% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.77% | 11.77% | 13.03% | 9.38% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.21% | 12.21% | 13.47% | 9.16% | 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 |
|---|---|---|---|---|---|---|
| Bayfirst National Bank (this bank) | Risk-based | 11.47% | 11.47% | 12.77% | 8.30% | |
| Bank of Commerce | $1.13B | CBLR | NA | NA | NA | 12.85% |
| First State Bank Nebraska | $1.13B | Risk-based | 11.56% | 11.56% | 12.55% | 9.00% |
| Hilltop National Bank | $1.14B | CBLR | NA | NA | NA | 11.95% |
| The Farmers Bank, Frankfort, Indiana | $1.14B | CBLR | NA | NA | NA | 9.97% |
| Bank Forward | $1.13B | CBLR | NA | NA | NA | 10.17% |
| Liberty Bank and Trust Company | $1.13B | Risk-based | 15.43% | 19.25% | 20.36% | 11.35% |
| The Citizens Bank | $1.14B | Risk-based | 17.33% | 17.33% | 18.58% | 9.91% |
| Security State Bank | $1.14B | CBLR | NA | NA | NA | 10.74% |
| First National Bank | $1.14B | Risk-based | 13.04% | 13.04% | 13.76% | 8.84% |
| The Bank of Fayette County | $1.14B | CBLR | NA | NA | NA | 9.59% |
| Peer 25th percentile | 12.67% | 12.67% | 13.46% | 9.67% | ||
| Peer median | 14.24% | 15.18% | 16.17% | 10.07% | ||
| Peer 75th percentile | 15.91% | 17.81% | 19.03% | 11.20% | ||
| This bank's percentile | 0 | 0 | 25 | 0 |
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/2771694/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.