Dream First Bank, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.18% (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: 5.18% (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 11.92% +5.42 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 | $92.1M | 92,102 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $772.4M | 772,418 | RCOAA223 |
| Recomputed ratio | 11.92% | numerator / denominator | |
| Filed ratio | 11.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.42 pp | $41.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.92% +3.92 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 | $92.1M | 92,102 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $772.4M | 772,418 | RCOAA223 |
| Recomputed ratio | 11.92% | numerator / denominator | |
| Filed ratio | 11.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.92 pp | $30.3M | capital that could be lost first |
Total risk-based capital ratio 13.18% +3.18 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 | $101.8M | 101,768 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $772.4M | 772,418 | RCOAA223 |
| Recomputed ratio | 13.18% | numerator / denominator | |
| Filed ratio | 13.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.18 pp | $24.5M | capital that could be lost first |
Tier 1 leverage ratio 9.69% +4.69 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 | $92.1M | 92,102 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $950.9M | 950,942 | RCOAA224 |
| Recomputed ratio | 9.69% | numerator / denominator | |
| Filed ratio | 9.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.69 pp | $44.6M | 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 | 37,706 | 37,706 | 37,706 | 37,706 | 37,706 | 23,374 | RCOAP742 |
| Retained earnings | 60,550 | 59,108 | 57,506 | 56,093 | 51,682 | 48,133 | RCOAKW00 |
| Accumulated other comprehensive income | (3,458) | (4,178) | (2,947) | (3,788) | (4,626) | (5,083) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 94,798 | 92,636 | 92,265 | 90,011 | 84,762 | 66,424 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,696) | (2,434) | (4,314) | (4,242) | (3,947) | 1,834 | P859 - P840 |
| Common equity Tier 1 capital | 92,102 | 90,202 | 87,951 | 85,769 | 80,815 | 68,258 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 92,102 | 90,202 | 87,951 | 85,769 | 80,815 | 68,258 | RCOA8274 |
| Tier 2 capital | 9,666 | 9,474 | 8,860 | 8,328 | 8,393 | 6,925 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,666 | 9,474 | 8,860 | 8,328 | 8,393 | 6,925 | RCOA5310 |
| Total capital | 101,768 | 99,676 | 96,811 | 94,097 | 89,208 | 75,183 | RCOA3792 |
| Total risk-weighted assets | 772,418 | 756,043 | 706,788 | 663,075 | 668,568 | 552,590 | RCOAA223 |
| Average total assets for the leverage ratio | 950,942 | 929,516 | 888,332 | 912,568 | 696,274 | 694,582 | 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 | $16.3M | $1.6M | 9.93% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $213.3M | $76.2M | 35.70% | 9.85% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $71.6M | $35.8M | 50.00% | 4.63% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $12.3M | $18.5M | 150.00% | 2.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $580.5M | $531.8M | 91.61% | 68.77% | RC-R Part II, item 4.d, 5.d |
| All other assets | $77.7M | $76.3M | 98.15% | 9.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $33.2M | $33.2M | 100.00% | 4.29% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $773.3M | ties to item 31 ($773.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $773.3M | RCONB704 |
| Less: excess allowance for credit losses | $886K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $772.4M | 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 | 11.92% | 11.92% | 13.18% | 9.69% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.93% | 11.93% | 13.18% | 9.70% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.44% | 12.44% | 13.70% | 9.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.94% | 12.94% | 14.19% | 9.40% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.09% | 12.09% | 13.34% | 11.61% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.35% | 12.35% | 13.61% | 9.83% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.83% | 11.83% | 13.08% | 9.72% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.56% | 11.56% | 12.81% | 9.85% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.07% | 12.07% | 13.32% | 9.71% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.87% | 11.87% | 13.12% | 9.41% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.31% | 11.31% | 12.56% | 8.93% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.55% | 10.55% | 11.81% | 9.03% | 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 |
|---|---|---|---|---|---|---|
| Dream First Bank, N.A. (this bank) | Risk-based | 11.92% | 11.92% | 13.18% | 9.69% | |
| Harleysville Bank | $963.6M | Risk-based | 15.18% | 15.18% | 15.98% | 9.93% |
| Oak View National Bank | $966.1M | Risk-based | 16.69% | 16.69% | 17.50% | 8.16% |
| Summit State Bank | $959.8M | Risk-based | 13.10% | 13.10% | 14.80% | 10.84% |
| First National Bank and Trust Company of Weatherford dba First Bank Texas | $968.3M | CBLR | NA | NA | NA | 10.44% |
| Diamond Bank | $957.2M | Risk-based | 14.34% | 14.34% | 15.56% | 9.99% |
| Watertown Savings Bank | $971.0M | CBLR | NA | NA | NA | 17.60% |
| Transpecos Banks, SSB | $972.1M | Risk-based | 9.49% | 9.49% | 10.45% | 6.67% |
| Central Bank | $954.6M | Risk-based | 10.32% | 10.32% | 11.57% | 9.37% |
| Texas Bank | $953.9M | CBLR | NA | NA | NA | 10.61% |
| Peer 25th percentile | 11.01% | 11.01% | 12.38% | 9.37% | ||
| Peer median | 13.72% | 13.72% | 15.18% | 9.99% | ||
| Peer 75th percentile | 14.97% | 14.97% | 15.87% | 10.61% | ||
| This bank's percentile | 33 | 33 | 33 | 33 |
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/543459/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.