First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.07% (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: 8.07% (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 14.82% +8.32 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 | $79.7M | 79,712 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $537.9M | 537,925 | RCOAA223 |
| Recomputed ratio | 14.82% | numerator / denominator | |
| Filed ratio | 14.82% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.32 pp | $44.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.82% +6.82 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 | $79.7M | 79,712 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $537.9M | 537,925 | RCOAA223 |
| Recomputed ratio | 14.82% | numerator / denominator | |
| Filed ratio | 14.82% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.82 pp | $36.7M | capital that could be lost first |
Total risk-based capital ratio 16.07% +6.07 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 | $86.5M | 86,468 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $537.9M | 537,925 | RCOAA223 |
| Recomputed ratio | 16.07% | numerator / denominator | |
| Filed ratio | 16.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.07 pp | $32.7M | capital that could be lost first |
Tier 1 leverage ratio 9.70% +4.70 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 | $79.7M | 79,712 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $821.9M | 821,938 | RCOAA224 |
| Recomputed ratio | 9.70% | numerator / denominator | |
| Filed ratio | 9.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.70 pp | $38.6M | 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 | 18,386 | 18,386 | 18,386 | 18,386 | 18,386 | 18,386 | RCOAP742 |
| Retained earnings | 61,326 | 59,023 | 59,069 | 57,005 | 54,958 | 52,656 | RCOAKW00 |
| Accumulated other comprehensive income | (2,219) | (1,652) | (6) | (335) | (2,745) | (2,946) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 77,493 | 75,757 | 77,449 | 75,056 | 70,599 | 68,096 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,219 | 1,652 | 6 | 335 | 2,745 | 2,946 | P859 - P840 |
| Common equity Tier 1 capital | 79,712 | 77,409 | 77,455 | 75,391 | 73,344 | 71,042 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 79,712 | 77,409 | 77,455 | 75,391 | 73,344 | 71,042 | RCOA8274 |
| Tier 2 capital | 6,756 | 6,596 | 6,575 | 6,417 | 6,459 | 6,069 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,756 | 6,596 | 6,575 | 6,417 | 6,459 | 6,069 | RCOA5310 |
| Total capital | 86,468 | 84,005 | 84,030 | 81,808 | 79,803 | 77,111 | RCOA3792 |
| Total risk-weighted assets | 537,925 | 525,110 | 523,583 | 511,030 | 514,683 | 483,205 | RCOAA223 |
| Average total assets for the leverage ratio | 821,938 | 821,216 | 803,073 | 796,403 | 804,598 | 772,076 | 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 | $53.5M | $1.6M | 2.90% | 0.29% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $217.6M | $34.4M | 15.82% | 6.37% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $10.9M | $2.2M | 20.00% | 0.40% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $131.8M | $70.1M | 53.19% | 12.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.5M | $2.3M | 150.00% | 0.43% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $368.7M | $364.1M | 98.76% | 67.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $38.2M | $36.3M | 95.19% | 6.72% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $29.5M | $29.5M | 100.00% | 5.46% | 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 | $540.5M | ties to item 31 ($540.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $540.5M | RCONB704 |
| Less: excess allowance for credit losses | $2.6M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $537.9M | 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 | 14.82% | 14.82% | 16.07% | 9.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.74% | 14.74% | 16.00% | 9.43% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.79% | 14.79% | 16.05% | 9.64% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.75% | 14.75% | 16.01% | 9.47% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.25% | 14.25% | 15.51% | 9.12% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.70% | 14.70% | 15.96% | 9.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.55% | 14.55% | 15.81% | 9.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.86% | 14.86% | 16.11% | 9.17% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.47% | 14.47% | 15.73% | 9.16% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.44% | 14.44% | 15.70% | 9.09% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.12% | 14.12% | 15.38% | 8.98% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.34% | 14.34% | 15.59% | 8.73% | 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 |
|---|---|---|---|---|---|---|
| First Bank (this bank) | Risk-based | 14.82% | 14.82% | 16.07% | 9.70% | |
| First United Bank | $810.8M | CBLR | NA | NA | NA | 10.13% |
| Citizens 1st Bank | $811.0M | Risk-based | 38.50% | 38.50% | 39.10% | 20.52% |
| First Century Bank | $809.8M | Risk-based | 11.97% | 11.97% | 13.22% | 9.44% |
| Minster Bank | $811.6M | Risk-based | 16.09% | 16.09% | 17.22% | 10.08% |
| Platte Valley Bank | $809.2M | CBLR | NA | NA | NA | 9.73% |
| Maverick Bank | $809.1M | CBLR | NA | NA | NA | 8.81% |
| Cusb Bank | $812.1M | CBLR | NA | NA | NA | 12.27% |
| Promiseone Bank | $812.2M | Risk-based | 15.70% | 15.70% | 16.82% | 10.12% |
| The First Bank of Greenwich | $812.3M | Risk-based | 11.10% | 11.10% | 12.34% | 9.26% |
| FCN Bank, N.A. | $812.5M | Risk-based | 14.01% | 14.01% | 15.18% | 9.92% |
| Peer 25th percentile | 12.48% | 12.48% | 13.71% | 9.51% | ||
| Peer median | 14.85% | 14.85% | 16.00% | 10.00% | ||
| Peer 75th percentile | 15.99% | 15.99% | 17.12% | 10.13% | ||
| This bank's percentile | 50 | 50 | 50 | 30 |
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/131436/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.