Community First Banking Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 10.31% +1.31 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $32.7M | 32,667 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $316.9M | 316,943 | RCOAA224 |
| Recomputed ratio | 10.31% | numerator / denominator | |
| Filed ratio | 10.31% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.31 pp | $4.1M | 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 | 8,750 | 8,750 | 8,750 | 8,750 | 8,750 | 8,750 | RCOAP742 |
| Retained earnings | 23,917 | 23,107 | 23,891 | 22,947 | 22,101 | 21,370 | RCOAKW00 |
| Accumulated other comprehensive income | (4,437) | (4,324) | (4,284) | (4,416) | (5,620) | (5,687) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,230 | 27,533 | 28,357 | 27,281 | 25,231 | 24,433 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,437 | 4,324 | 4,284 | 4,416 | 5,620 | 5,687 | P859 - P840 |
| Common equity Tier 1 capital | 32,667 | 31,857 | 32,641 | 31,697 | 30,851 | 30,120 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 32,667 | 31,857 | 32,641 | 31,697 | 30,851 | 30,120 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 316,943 | 311,237 | 306,875 | 307,669 | 302,535 | 295,623 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 10.31% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.24% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.64% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.30% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.20% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.44% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.80% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.55% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.76% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.01% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 10.92% | 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 Banking Company (this bank) | CBLR | NA | NA | NA | 10.31% | |
| Hometown National Bank | $307.2M | Risk-based | 19.25% | 19.25% | 20.31% | 11.30% |
| Farmers and Merchants Bank | $307.6M | CBLR | NA | NA | NA | 11.56% |
| Sundown State Bank | $307.7M | CBLR | NA | NA | NA | 11.63% |
| Dearborn Federal Savings Bank | $306.6M | CBLR | NA | NA | NA | 25.86% |
| American Community Bank | $306.5M | CBLR | NA | NA | NA | 13.37% |
| Prinsbank | $308.3M | Risk-based | 17.59% | 17.59% | 18.89% | 11.99% |
| Bank of Montana | $308.6M | Risk-based | 35.70% | 35.70% | 36.22% | 8.89% |
| Farmers and Merchants Bank | $306.1M | CBLR | NA | NA | NA | 9.05% |
| United National Bank | $308.7M | Risk-based | 21.05% | 21.05% | 22.32% | 14.77% |
| Farmers & Merchants Bank | $308.7M | Risk-based | 17.02% | 17.02% | 17.87% | 12.73% |
| Peer 25th percentile | 17.59% | 17.59% | 18.89% | 11.37% | ||
| Peer median | 19.25% | 19.25% | 20.31% | 11.81% | ||
| Peer 75th percentile | 21.05% | 21.05% | 22.32% | 13.21% | ||
| This bank's percentile | NA | NA | NA | 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/2615220/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.