Credit First N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 392.63% (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: 392.63% (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 400.63% +394.13 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 | $38.2M | 38,192 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.5M | 9,533 | RCOAA223 |
| Recomputed ratio | 400.63% | numerator / denominator | |
| Filed ratio | 400.63% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +394.13 pp | $37.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 400.63% +392.63 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 | $38.2M | 38,192 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.5M | 9,533 | RCOAA223 |
| Recomputed ratio | 400.63% | numerator / denominator | |
| Filed ratio | 400.63% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +392.63 pp | $37.4M | capital that could be lost first |
Total risk-based capital ratio 400.63% +390.63 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 | $38.2M | 38,192 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.5M | 9,533 | RCOAA223 |
| Recomputed ratio | 400.63% | numerator / denominator | |
| Filed ratio | 400.63% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +390.63 pp | $37.2M | capital that could be lost first |
Tier 1 leverage ratio 98.26% +93.26 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 | $38.2M | 38,192 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $38.9M | 38,870 | RCOAA224 |
| Recomputed ratio | 98.26% | numerator / denominator | |
| Filed ratio | 98.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +93.26 pp | $36.2M | 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 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 | RCOAP742 |
| Retained earnings | 36,192 | 37,079 | 35,417 | 35,466 | 36,490 | 36,616 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 38,192 | 39,079 | 37,417 | 37,466 | 38,490 | 38,616 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 38,192 | 39,079 | 37,417 | 37,466 | 38,490 | 38,616 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 38,192 | 39,079 | 37,417 | 37,466 | 38,490 | 38,616 | RCOA8274 |
| Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5311 |
| Allowance includable in Tier 2 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOA5310 |
| Total capital | 38,192 | 39,079 | 37,417 | 37,466 | 38,490 | 38,616 | RCOA3792 |
| Total risk-weighted assets | 9,533 | 9,807 | 9,652 | 9,439 | 9,286 | 9,441 | RCOAA223 |
| Average total assets for the leverage ratio | 38,870 | 38,570 | 38,839 | 41,010 | 39,787 | 38,467 | 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 | $37.7M | $7.5M | 20.00% | 79.13% | RC-R Part II, item 1 |
| All other assets | $2.0M | $2.0M | 97.07% | 20.87% | RC-R Part II, item 8 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $9.5M | ties to item 31 ($9.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $9.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $9.5M | 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 | 400.63% | 400.63% | 400.63% | 98.26% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 398.48% | 398.48% | 398.48% | 101.32% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 387.66% | 387.66% | 387.66% | 96.34% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 396.93% | 396.93% | 396.93% | 91.36% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 414.49% | 414.49% | 414.49% | 96.74% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 409.02% | 409.02% | 409.02% | 100.39% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | NA | NA | NA | 91.81% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | NA | NA | NA | 92.95% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | NA | NA | NA | 93.23% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | NA | NA | NA | 99.34% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | NA | NA | NA | 97.23% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | NA | NA | NA | 89.42% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Credit First N.A. (this bank) | Risk-based | 400.63% | 400.63% | 400.63% | 98.26% | |
| Bank of Mead | $39.7M | CBLR | NA | NA | NA | 10.13% |
| Avana Bank | $39.6M | CBLR | NA | NA | NA | 17.52% |
| First State Bank of Van Orin | $40.0M | Risk-based | 26.68% | 26.68% | 27.84% | 12.40% |
| Kingstree Federal Savings and Loan Association | $39.3M | CBLR | NA | NA | NA | 13.91% |
| Legacy Trust Company, N.A. | $40.2M | Risk-based | 226.62% | 226.62% | 226.62% | 88.01% |
| Corn Growers State Bank | $40.3M | Risk-based | 13.63% | 13.63% | 14.57% | 8.00% |
| Bessemer Trust Company of Delaware, N.A. | $40.4M | CBLR | NA | NA | NA | 86.33% |
| Home Federal Savings and Loan Association | $40.5M | CBLR | NA | NA | NA | 14.44% |
| State Bank of Schaller | $40.6M | CBLR | NA | NA | NA | 13.27% |
| Peer 25th percentile | 20.16% | 20.16% | 21.21% | 12.40% | ||
| Peer median | 26.68% | 26.68% | 27.84% | 13.91% | ||
| Peer 75th percentile | 126.65% | 126.65% | 127.23% | 17.52% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/2122997/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.