First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.94% (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: 7.94% (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 14.69% +8.19 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 | $1.45B | 1,450,094 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.87B | 9,870,748 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.19 pp | $808.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.69% +6.69 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 | $1.45B | 1,450,094 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.87B | 9,870,748 | RCOAA223 |
| Recomputed ratio | 14.69% | numerator / denominator | |
| Filed ratio | 14.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.69 pp | $660.4M | capital that could be lost first |
Total risk-based capital ratio 15.94% +5.94 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 | $1.57B | 1,573,640 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $9.87B | 9,870,748 | RCOAA223 |
| Recomputed ratio | 15.94% | numerator / denominator | |
| Filed ratio | 15.94% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.94 pp | $586.6M | capital that could be lost first |
Tier 1 leverage ratio 11.50% +6.50 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 | $1.45B | 1,450,094 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $12.61B | 12,610,869 | RCOAA224 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.50 pp | $819.6M | 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 | 1,102,586 | 1,102,786 | 1,103,108 | 1,102,550 | 1,102,519 | 1,101,218 | RCOAP742 |
| Retained earnings | 829,181 | 789,390 | 753,569 | 766,828 | 757,087 | 729,246 | RCOAKW00 |
| Accumulated other comprehensive income | (157,293) | (152,112) | (149,375) | (193,395) | (229,518) | (246,628) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 1,774,474 | 1,740,064 | 1,707,302 | 1,675,983 | 1,630,088 | 1,583,836 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (324,380) | (330,528) | (334,269) | (291,229) | (256,140) | (240,121) | P859 - P840 |
| Common equity Tier 1 capital | 1,450,094 | 1,409,536 | 1,373,033 | 1,384,754 | 1,373,948 | 1,343,715 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 1,450,094 | 1,409,536 | 1,373,033 | 1,384,754 | 1,373,948 | 1,343,715 | RCOA8274 |
| Tier 2 capital | 123,546 | 119,744 | 117,059 | 114,327 | 111,125 | 109,351 | RCOA5311 |
| Allowance includable in Tier 2 capital | 123,546 | 119,744 | 117,059 | 114,327 | 111,125 | 109,351 | RCOA5310 |
| Total capital | 1,573,640 | 1,529,280 | 1,490,092 | 1,499,081 | 1,485,073 | 1,453,066 | RCOA3792 |
| Total risk-weighted assets | 9,870,748 | 9,563,006 | 9,347,227 | 9,129,518 | 8,870,655 | 8,727,983 | RCOAA223 |
| Average total assets for the leverage ratio | 12,610,869 | 12,409,954 | 12,395,912 | 12,360,649 | 12,213,727 | 12,016,513 | 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 | $552.4M | $19.4M | 3.52% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2.65B | $452.5M | 17.06% | 4.58% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $2.15B | $1.18B | 55.04% | 11.96% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $151.0M | $226.5M | 150.00% | 2.29% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $32.0M | $48.0M | 150.00% | 0.49% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $6.67B | $6.49B | 97.27% | 65.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $616.2M | $578.6M | 93.90% | 5.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $823.9M | $840.8M | 102.05% | 8.51% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $5.9M | $3.5M | 60.22% | 0.04% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $43.6M | NA | 0.44% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $9.84B | ties to item 31 ($9.84B) |
|---|---|---|
| Risk-weighted assets before deductions | $9.88B | RCONB704 |
| Less: excess allowance for credit losses | $12.9M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $9.87B | 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 | 14.69% | 14.69% | 15.94% | 11.50% | 12.98% | 12.99% | 14.14% | 10.25% |
| 1Q26 | Risk-based | 14.74% | 14.74% | 15.99% | 11.36% | 13.06% | 13.07% | 14.31% | 10.26% |
| 4Q25 | Risk-based | 14.69% | 14.69% | 15.94% | 11.08% | 13.15% | 13.20% | 14.60% | 10.03% |
| 3Q25 | Risk-based | 15.17% | 15.17% | 16.42% | 11.20% | 13.29% | 13.29% | 14.49% | 10.31% |
| 2Q25 | Risk-based | 15.49% | 15.49% | 16.74% | 11.25% | 13.11% | 13.11% | 14.41% | 10.16% |
| 1Q25 | Risk-based | 15.40% | 15.40% | 16.65% | 11.18% | 13.16% | 13.16% | 14.34% | 10.10% |
| 4Q24 | Risk-based | 15.23% | 15.23% | 16.48% | 10.94% | 13.15% | 13.15% | 14.49% | 10.29% |
| 3Q24 | Risk-based | 15.26% | 15.26% | 16.51% | 11.06% | 13.25% | 13.25% | 14.44% | 10.08% |
| 2Q24 | Risk-based | 14.89% | 14.89% | 16.14% | 10.99% | 13.08% | 13.08% | 14.24% | 10.10% |
| 1Q24 | Risk-based | 14.51% | 14.51% | 15.76% | 10.86% | 12.76% | 12.76% | 13.98% | 9.86% |
| 4Q23 | Risk-based | 14.36% | 14.36% | 15.61% | 10.83% | 12.58% | 12.58% | 13.79% | 9.79% |
| 3Q23 | Risk-based | 14.10% | 14.10% | 15.35% | 10.70% | 12.66% | 12.67% | 13.78% | 9.78% |
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 | 14.69% | 14.69% | 15.94% | 11.50% | |
| BancFirst | $12.80B | Risk-based | 17.11% | 17.37% | 18.56% | 10.63% |
| Dollar Bank, Federal Savings Bank | $12.70B | Risk-based | 15.38% | 15.38% | 16.45% | 11.05% |
| PlainsCapital Bank | $12.68B | Risk-based | 12.50% | 12.50% | 13.47% | 9.73% |
| The Park National Bank | $12.61B | Risk-based | 12.24% | 12.24% | 13.54% | 10.33% |
| NBH Bank | $12.54B | Risk-based | 12.27% | 12.27% | 13.39% | 10.27% |
| Happen Bank, N.A. | $12.48B | Risk-based | 15.57% | 15.57% | 16.83% | 10.98% |
| BMW Bank of North America | $13.80B | Risk-based | 13.65% | 13.65% | 14.03% | 13.24% |
| Comenity Capital Bank | $13.86B | Risk-based | 12.52% | 14.24% | 17.65% | 12.84% |
| Peer 25th percentile | 12.44% | 12.44% | 13.53% | 10.32% | ||
| Peer median | 13.08% | 13.94% | 15.24% | 10.80% | ||
| Peer 75th percentile | 15.43% | 15.43% | 17.03% | 11.50% | ||
| This bank's percentile | 62 | 62 | 50 | 75 |
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/216922/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.