Corefirst Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.81% (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: 4.81% (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 11.78% +5.28 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 | $111.1M | 111,077 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $942.8M | 942,785 | RCOAA223 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.28 pp | $49.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.78% +3.78 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 | $111.1M | 111,077 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $942.8M | 942,785 | RCOAA223 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.78 pp | $35.7M | capital that could be lost first |
Total risk-based capital ratio 12.81% +2.81 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 | $120.8M | 120,811 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $942.8M | 942,785 | RCOAA223 |
| Recomputed ratio | 12.81% | numerator / denominator | |
| Filed ratio | 12.81% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.81 pp | $26.5M | capital that could be lost first |
Tier 1 leverage ratio 8.66% +3.66 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 | $111.1M | 111,077 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.28B | 1,282,333 | RCOAA224 |
| Recomputed ratio | 8.66% | numerator / denominator | |
| Filed ratio | 8.66% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.66 pp | $47.0M | 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 | 31,659 | 31,659 | 31,659 | 31,659 | 31,659 | 31,659 | RCOAP742 |
| Retained earnings | 79,418 | 77,945 | 76,543 | 78,231 | 75,795 | 75,082 | RCOAKW00 |
| Accumulated other comprehensive income | (34,331) | (34,088) | (34,017) | (33,847) | (40,797) | (40,624) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 76,746 | 75,516 | 74,185 | 76,043 | 66,657 | 66,117 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 34,331 | 34,089 | 34,017 | 33,847 | 40,797 | 40,623 | P859 - P840 |
| Common equity Tier 1 capital | 111,077 | 109,605 | 108,202 | 109,890 | 107,454 | 106,740 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 111,077 | 109,605 | 108,202 | 109,890 | 107,454 | 106,740 | RCOA8274 |
| Tier 2 capital | 9,734 | 9,345 | 9,196 | 9,077 | 8,878 | 8,572 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,734 | 9,345 | 9,196 | 9,077 | 8,878 | 8,572 | RCOA5310 |
| Total capital | 120,811 | 118,950 | 117,398 | 118,967 | 116,332 | 115,312 | RCOA3792 |
| Total risk-weighted assets | 942,785 | 941,378 | 923,013 | 910,878 | 891,574 | 870,280 | RCOAA223 |
| Average total assets for the leverage ratio | 1,282,333 | 1,301,539 | 1,283,387 | 1,270,833 | 1,259,536 | 1,264,162 | 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 | $23.0M | $2.0M | 8.82% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $313.3M | $51.8M | 16.54% | 5.50% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $66.5M | $3.2M | 4.78% | 0.34% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $227.6M | $122.7M | 53.92% | 13.01% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.9M | $2.9M | 150.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $661.3M | $661.1M | 99.96% | 70.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $62.6M | $60.0M | 95.79% | 6.36% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $217K | $2.7M | 1250.00% | 0.29% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $26.8M | $26.8M | 99.85% | 2.84% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $9.7M | NA | 1.03% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $933.1M | ties to item 31 ($933.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $942.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $942.8M | 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 | 11.78% | 11.78% | 12.81% | 8.66% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.64% | 11.64% | 12.64% | 8.42% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.72% | 11.72% | 12.72% | 8.43% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.06% | 12.06% | 13.06% | 8.65% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.05% | 12.05% | 13.05% | 8.53% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.27% | 12.27% | 13.25% | 8.44% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.92% | 11.92% | 12.88% | 8.33% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.25% | 12.25% | 13.24% | 8.45% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.16% | 12.16% | 13.18% | 8.31% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.96% | 11.96% | 12.97% | 8.07% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.52% | 11.52% | 12.51% | 8.03% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.03% | 12.03% | 13.05% | 8.28% | 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 |
|---|---|---|---|---|---|---|
| Corefirst Bank & Trust (this bank) | Risk-based | 11.78% | 11.78% | 12.81% | 8.66% | |
| Northwest Community Bank | $1.26B | Risk-based | 11.99% | 11.99% | 13.11% | 8.72% |
| Iowa State Bank | $1.26B | CBLR | NA | NA | NA | 11.72% |
| Peoples Bank | $1.25B | CBLR | NA | NA | NA | 10.73% |
| JD Bank | $1.26B | Risk-based | 16.78% | 16.78% | 17.79% | 11.88% |
| Platte Valley Bank | $1.25B | CBLR | NA | NA | NA | 9.54% |
| Bank of Central Florida | $1.25B | Risk-based | 12.53% | 12.53% | 13.55% | 8.75% |
| Bank of the Pacific | $1.26B | Risk-based | 16.39% | 16.39% | 17.51% | 10.99% |
| Central Penn Bank & Trust | $1.27B | CBLR | NA | NA | NA | 9.01% |
| Merchants National Bank | $1.27B | Risk-based | 12.00% | 12.00% | 13.20% | 8.91% |
| Peer 25th percentile | 12.00% | 12.00% | 13.20% | 8.91% | ||
| Peer median | 12.53% | 12.53% | 13.55% | 9.54% | ||
| Peer 75th percentile | 16.39% | 16.39% | 17.51% | 10.99% | ||
| This bank's percentile | 0 | 0 | 0 | 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/361055/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.