Community First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.43% (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: 7.43% (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 14.18% +7.68 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 | $77.5M | 77,523 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $546.7M | 546,676 | RCOAA223 |
| Recomputed ratio | 14.18% | numerator / denominator | |
| Filed ratio | 14.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.68 pp | $42.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.18% +6.18 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 | $77.5M | 77,523 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $546.7M | 546,676 | RCOAA223 |
| Recomputed ratio | 14.18% | numerator / denominator | |
| Filed ratio | 14.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.18 pp | $33.8M | capital that could be lost first |
Total risk-based capital ratio 15.43% +5.43 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 | $84.4M | 84,369 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $546.7M | 546,676 | RCOAA223 |
| Recomputed ratio | 15.43% | numerator / denominator | |
| Filed ratio | 15.43% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.43 pp | $29.7M | capital that could be lost first |
Tier 1 leverage ratio 9.74% +4.74 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 | $77.5M | 77,523 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $795.5M | 795,540 | RCOAA224 |
| Recomputed ratio | 9.74% | numerator / denominator | |
| Filed ratio | 9.74% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.74 pp | $37.7M | 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 | 50,000 | 50,000 | 50,000 | 36,500 | 36,500 | 36,500 | RCOAP742 |
| Retained earnings | 27,523 | 25,308 | 23,346 | 36,076 | 34,105 | 32,057 | RCOAKW00 |
| Accumulated other comprehensive income | (6,077) | (6,298) | (4,971) | (5,614) | (7,119) | (7,956) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 71,446 | 69,010 | 68,375 | 66,962 | 63,486 | 60,601 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,077 | 6,298 | 4,971 | 5,614 | 7,119 | 7,956 | P859 - P840 |
| Common equity Tier 1 capital | 77,523 | 75,308 | 73,346 | 72,576 | 70,605 | 68,557 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 77,523 | 75,308 | 73,346 | 72,576 | 70,605 | 68,557 | RCOA8274 |
| Tier 2 capital | 6,846 | 6,652 | 6,601 | 6,461 | 6,411 | 6,450 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,846 | 6,652 | 6,601 | 6,461 | 6,411 | 6,450 | RCOA5310 |
| Total capital | 84,369 | 81,960 | 79,947 | 79,037 | 77,016 | 75,007 | RCOA3792 |
| Total risk-weighted assets | 546,676 | 530,452 | 526,315 | 515,147 | 511,122 | 514,281 | RCOAA223 |
| Average total assets for the leverage ratio | 795,540 | 780,606 | 740,749 | 725,041 | 727,040 | 702,589 | 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 | $80.8M | $8.5M | 10.51% | 1.55% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $146.6M | $39.6M | 27.02% | 7.23% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $167.2M | $98.5M | 58.91% | 17.98% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $1.9M | 99.84% | 0.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $370.1M | $361.0M | 97.53% | 65.91% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.0M | $28.0M | 100.00% | 5.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.2M | $10.1M | 82.73% | 1.84% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $155K | NA | 0.03% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $547.5M | ties to item 31 ($547.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $547.7M | RCONB704 |
| Less: excess allowance for credit losses | $1.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $546.7M | 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 | 14.18% | 14.18% | 15.43% | 9.74% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.20% | 14.20% | 15.45% | 9.65% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.94% | 13.94% | 15.19% | 9.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.09% | 14.09% | 15.34% | 10.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.81% | 13.81% | 15.07% | 9.71% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.33% | 13.33% | 14.58% | 9.76% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.16% | 13.16% | 14.41% | 9.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.97% | 12.97% | 14.23% | 9.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.77% | 12.77% | 14.03% | 9.49% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.74% | 12.74% | 14.00% | 9.16% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.82% | 12.82% | 14.07% | 9.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.15% | 13.15% | 14.40% | 9.06% | 14.65% | 14.67% | 15.79% | 10.60% |
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 |
|---|---|---|---|---|---|---|
| Community First Bank (this bank) | Risk-based | 14.18% | 14.18% | 15.43% | 9.74% | |
| Hiawatha National Bank | $781.3M | Risk-based | 14.86% | 14.86% | 16.05% | 10.76% |
| Mission Valley Bank | $782.0M | Risk-based | 12.25% | 12.25% | 13.44% | 11.00% |
| Cenlar FSB | $782.0M | Risk-based | 44.07% | 44.07% | 44.07% | 16.56% |
| Millennium Bank | $780.8M | Risk-based | 9.22% | 9.22% | 10.46% | 7.70% |
| The Bank of Canton | $782.5M | Risk-based | 22.99% | 22.99% | 24.24% | 14.43% |
| Savers Co-Operative Bank | $783.2M | CBLR | NA | NA | NA | 11.30% |
| Peach State Bank & Trust | $786.0M | Risk-based | 14.92% | 14.92% | 16.12% | 10.09% |
| People's Bank of Commerce | $776.7M | CBLR | NA | NA | NA | 15.33% |
| Harford Bank | $776.6M | Risk-based | 13.05% | 13.05% | 14.30% | 9.95% |
| Peer 25th percentile | 12.65% | 12.65% | 13.87% | 10.09% | ||
| Peer median | 14.86% | 14.86% | 16.05% | 11.00% | ||
| Peer 75th percentile | 18.96% | 18.96% | 20.18% | 14.43% | ||
| This bank's percentile | 43 | 43 | 43 | 11 |
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/2775179/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.