Climate First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.87% (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: 2.87% (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 9.83% +3.33 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 | $175.6M | 175,637 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.79B | 1,786,127 | RCOAA223 |
| Recomputed ratio | 9.83% | numerator / denominator | |
| Filed ratio | 9.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.33 pp | $59.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.83% +1.83 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 | $175.6M | 175,637 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.79B | 1,786,127 | RCOAA223 |
| Recomputed ratio | 9.83% | numerator / denominator | |
| Filed ratio | 9.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.83 pp | $32.7M | capital that could be lost first |
Total risk-based capital ratio 10.87% +0.87 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 | $194.1M | 194,092 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.79B | 1,786,127 | RCOAA223 |
| Recomputed ratio | 10.87% | numerator / denominator | |
| Filed ratio | 10.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.87 pp | $15.5M | capital that could be lost first |
Tier 1 leverage ratio 9.66% +4.66 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 | $175.6M | 175,637 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.82B | 1,818,302 | RCOAA224 |
| Recomputed ratio | 9.66% | numerator / denominator | |
| Filed ratio | 9.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.66 pp | $84.7M | 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 | 161,557 | 151,410 | 137,256 | 119,150 | 109,065 | 99,217 | RCOAP742 |
| Retained earnings | 16,889 | 11,421 | 6,060 | 1,768 | (2,179) | (4,329) | RCOAKW00 |
| Accumulated other comprehensive income | (172) | (161) | (149) | (177) | (221) | (239) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 178,274 | 162,670 | 143,167 | 120,741 | 106,665 | 94,649 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,637) | (2,374) | (2,434) | (2,397) | (1,984) | (1,633) | P859 - P840 |
| Common equity Tier 1 capital | 175,637 | 160,296 | 140,733 | 118,344 | 104,681 | 93,016 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 175,637 | 160,296 | 140,733 | 118,344 | 104,681 | 93,016 | RCOA8274 |
| Tier 2 capital | 18,455 | 16,854 | 15,922 | 13,531 | 11,801 | 9,843 | RCOA5311 |
| Allowance includable in Tier 2 capital | 18,455 | 16,854 | 15,922 | 13,531 | 11,801 | 9,843 | RCOA5310 |
| Total capital | 194,092 | 177,150 | 156,655 | 131,875 | 116,482 | 102,859 | RCOA3792 |
| Total risk-weighted assets | 1,786,127 | 1,611,753 | 1,502,747 | 1,292,212 | 1,116,826 | 945,445 | RCOAA223 |
| Average total assets for the leverage ratio | 1,818,302 | 1,681,601 | 1,458,944 | 1,264,730 | 1,092,156 | 941,612 | 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 | $217.3M | $36.6M | 16.87% | 2.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $3.7M | $1.7M | 47.37% | 0.10% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $213.2M | $119.5M | 56.08% | 6.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.0M | $3.1M | 150.00% | 0.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.46B | $1.46B | 100.00% | 81.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $58.5M | $49.2M | 84.07% | 2.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $113.8M | $113.8M | 100.00% | 6.37% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $1.79B | ties to item 31 ($1.79B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.79B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.79B | 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 | 9.83% | 9.83% | 10.87% | 9.66% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 9.95% | 9.95% | 10.99% | 9.53% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 9.37% | 9.37% | 10.42% | 9.65% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 9.16% | 9.16% | 10.21% | 9.36% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 9.37% | 9.37% | 10.43% | 9.58% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 9.84% | 9.84% | 10.88% | 9.88% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 9.22% | 9.22% | 10.24% | 9.17% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 9.30% | 9.30% | 10.38% | 9.37% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 9.05% | 9.05% | 10.22% | 9.11% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 9.63% | 9.63% | 10.78% | 9.31% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 9.49% | 9.49% | 10.68% | 9.72% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.61% | 9.61% | 10.85% | 9.97% | 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 |
|---|---|---|---|---|---|---|
| Climate First Bank (this bank) | Risk-based | 9.83% | 9.83% | 10.87% | 9.66% | |
| Thomaston Savings Bank | $1.93B | CBLR | NA | NA | NA | 10.68% |
| Bankwest, Incorporated | $1.93B | Risk-based | 10.58% | 10.58% | 11.57% | 9.21% |
| Tri City National Bank | $1.95B | CBLR | NA | NA | NA | 11.10% |
| Great Plains National Bank | $1.93B | Risk-based | 10.86% | 10.86% | 12.10% | 9.42% |
| Whitaker Bank, Inc | $1.93B | CBLR | NA | NA | NA | 12.89% |
| First Northern Bank of Dixon | $1.93B | Risk-based | 17.75% | 17.75% | 18.97% | 11.95% |
| Citizens National Bank | $1.96B | Risk-based | 15.08% | 15.08% | 16.27% | 11.17% |
| Planters Bank, Inc. | $1.96B | Risk-based | 15.01% | 15.01% | 16.26% | 12.45% |
| Fairfield County Bank | $1.92B | CBLR | NA | NA | NA | 14.32% |
| First Commerce Bank | $1.96B | Risk-based | 11.17% | 11.17% | 12.12% | 10.15% |
| Peer 25th percentile | 10.94% | 10.94% | 12.10% | 10.28% | ||
| Peer median | 13.09% | 13.09% | 14.19% | 11.13% | ||
| Peer 75th percentile | 15.06% | 15.06% | 16.26% | 12.32% | ||
| This bank's percentile | 0 | 0 | 0 | 20 |
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/5592340/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.