Community First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.09% (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: 5.09% (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 11.83% +5.33 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 | $22.4M | 22,416 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.4M | 189,424 | RCOAA223 |
| Recomputed ratio | 11.83% | numerator / denominator | |
| Filed ratio | 11.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.33 pp | $10.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.83% +3.83 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 | $22.4M | 22,416 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.4M | 189,424 | RCOAA223 |
| Recomputed ratio | 11.83% | numerator / denominator | |
| Filed ratio | 11.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.83 pp | $7.3M | capital that could be lost first |
Total risk-based capital ratio 13.09% +3.09 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 | $24.8M | 24,794 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.4M | 189,424 | RCOAA223 |
| Recomputed ratio | 13.09% | numerator / denominator | |
| Filed ratio | 13.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.09 pp | $5.9M | capital that could be lost first |
Tier 1 leverage ratio 8.57% +3.57 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 | $22.4M | 22,416 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $261.6M | 261,580 | RCOAA224 |
| Recomputed ratio | 8.57% | numerator / denominator | |
| Filed ratio | 8.57% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.57 pp | $9.3M | 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 | 11,434 | 11,434 | 11,434 | 11,434 | 11,434 | 11,434 | RCOAP742 |
| Retained earnings | 11,971 | 11,462 | 10,666 | 13,140 | 12,316 | 11,508 | RCOAKW00 |
| Accumulated other comprehensive income | (586) | (574) | (512) | (621) | (762) | (883) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,819 | 22,322 | 21,588 | 23,953 | 22,988 | 22,059 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (403) | (426) | (499) | (401) | (270) | (160) | P859 - P840 |
| Common equity Tier 1 capital | 22,416 | 21,896 | 21,089 | 23,552 | 22,718 | 21,899 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,416 | 21,896 | 21,089 | 23,552 | 22,718 | 21,899 | RCOA8274 |
| Tier 2 capital | 2,378 | 2,387 | 2,438 | 2,352 | 2,384 | 2,376 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,378 | 2,387 | 2,438 | 2,352 | 2,384 | 2,376 | RCOA5310 |
| Total capital | 24,794 | 24,283 | 23,527 | 25,904 | 25,102 | 24,275 | RCOA3792 |
| Total risk-weighted assets | 189,424 | 189,807 | 193,634 | 186,518 | 189,026 | 188,889 | RCOAA223 |
| Average total assets for the leverage ratio | 261,580 | 259,541 | 253,720 | 248,829 | 248,264 | 247,326 | 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 | $18.9M | $518K | 2.75% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.2M | $3.5M | 16.24% | 1.81% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $12.2M | $2.4M | 20.00% | 1.28% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $51.7M | $30.2M | 58.51% | 15.89% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 0.93% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $149.1M | $139.1M | 93.25% | 73.08% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.3M | $7.1M | 97.14% | 3.74% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.3M | $5.3M | 100.00% | 2.80% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $373K | NA | 0.20% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $189.9M | does not tie to item 31 ($190.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $190.3M | RCONB704 |
| Less: excess allowance for credit losses | $859K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $189.4M | 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 | 11.83% | 11.83% | 13.09% | 8.57% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.54% | 11.54% | 12.79% | 8.44% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.89% | 10.89% | 12.15% | 8.31% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.63% | 12.63% | 13.89% | 9.47% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.02% | 12.02% | 13.28% | 9.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.59% | 11.59% | 12.85% | 8.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.23% | 11.23% | 12.49% | 8.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.60% | 12.60% | 13.86% | 9.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.41% | 12.41% | 13.67% | 9.19% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.69% | 11.69% | 12.95% | 8.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.26% | 11.26% | 12.51% | 8.65% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.23% | 13.23% | 14.49% | 9.92% | 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 | 11.83% | 11.83% | 13.09% | 8.57% | |
| Liberty Bank | $258.6M | CBLR | NA | NA | NA | 11.30% |
| First National Bank of Kentucky | $258.0M | CBLR | NA | NA | NA | 9.16% |
| First Texas Bank | $259.7M | Risk-based | 23.25% | 23.25% | 23.63% | 10.14% |
| Community Point Bank | $259.7M | Risk-based | 9.97% | 9.97% | 11.19% | 8.20% |
| Bank of Hindman | $259.7M | Risk-based | 15.95% | 15.95% | 16.93% | 9.19% |
| Petit Jean State Bank | $260.0M | CBLR | NA | NA | NA | 16.93% |
| The Farmers State Bank | $257.7M | CBLR | NA | NA | NA | 13.88% |
| Cendera Bank | $257.6M | CBLR | NA | NA | NA | 11.25% |
| Union State Bank of Hazen | $257.4M | CBLR | NA | NA | NA | 8.96% |
| Peer 25th percentile | 12.96% | 12.96% | 14.06% | 9.16% | ||
| Peer median | 15.95% | 15.95% | 16.93% | 10.14% | ||
| Peer 75th percentile | 19.60% | 19.60% | 20.28% | 11.30% | ||
| This bank's percentile | 33 | 33 | 33 | 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/756848/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.