First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.70% (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: 16.70% (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 23.44% +16.94 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 | $16.5M | 16,489 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $70.3M | 70,339 | RCOAA223 |
| Recomputed ratio | 23.44% | numerator / denominator | |
| Filed ratio | 23.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.94 pp | $11.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.44% +15.44 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 | $16.5M | 16,489 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $70.3M | 70,339 | RCOAA223 |
| Recomputed ratio | 23.44% | numerator / denominator | |
| Filed ratio | 23.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.44 pp | $10.9M | capital that could be lost first |
Total risk-based capital ratio 24.70% +14.70 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 | $17.4M | 17,377 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $70.3M | 70,339 | RCOAA223 |
| Recomputed ratio | 24.70% | numerator / denominator | |
| Filed ratio | 24.70% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.70 pp | $10.3M | capital that could be lost first |
Tier 1 leverage ratio 14.16% +9.16 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 | $16.5M | 16,489 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $116.4M | 116,408 | RCOAA224 |
| Recomputed ratio | 14.16% | numerator / denominator | |
| Filed ratio | 14.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.16 pp | $10.7M | 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 | 6,495 | 6,495 | 6,495 | 6,495 | 6,495 | 6,495 | RCOAP742 |
| Retained earnings | 10,239 | 9,865 | 10,331 | 9,431 | 9,088 | 8,554 | 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 | 16,734 | 16,360 | 16,826 | 15,926 | 15,583 | 15,049 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (245) | (245) | (245) | (245) | (245) | (245) | P859 - P840 |
| Common equity Tier 1 capital | 16,489 | 16,115 | 16,581 | 15,681 | 15,338 | 14,804 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,489 | 16,115 | 16,581 | 15,681 | 15,338 | 14,804 | RCOA8274 |
| Tier 2 capital | 888 | 802 | 854 | 817 | 829 | 841 | RCOA5311 |
| Allowance includable in Tier 2 capital | 888 | 802 | 854 | 817 | 829 | 841 | RCOA5310 |
| Total capital | 17,377 | 16,917 | 17,435 | 16,498 | 16,167 | 15,645 | RCOA3792 |
| Total risk-weighted assets | 70,339 | 63,417 | 67,646 | 64,627 | 65,623 | 66,576 | RCOAA223 |
| Average total assets for the leverage ratio | 116,408 | 113,456 | 110,871 | 113,099 | 113,318 | 106,938 | 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 | $39.9M | $449K | 1.13% | 0.63% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $10.2M | $256K | 2.51% | 0.36% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $12.3M | $6.2M | 50.29% | 8.73% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $128K | $192K | 150.00% | 0.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $53.8M | $53.8M | 100.00% | 75.66% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.8M | $2.8M | 100.00% | 3.91% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.7M | $6.7M | 100.00% | 9.45% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700K | NA | 0.99% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $70.3M | does not tie to item 31 ($71.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $71.0M | RCONB704 |
| Less: excess allowance for credit losses | $704K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $70.3M | 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 | 23.44% | 23.44% | 24.70% | 14.16% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 25.41% | 25.41% | 26.68% | 14.20% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.51% | 24.51% | 25.77% | 14.96% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 24.26% | 24.26% | 25.53% | 13.86% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.37% | 23.37% | 24.64% | 13.54% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 22.24% | 22.24% | 23.50% | 13.84% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.88% | 20.88% | 22.15% | 14.18% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.34% | 19.34% | 20.60% | 13.58% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 19.35% | 19.35% | 20.62% | 13.11% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 17.94% | 17.94% | 19.20% | 13.23% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.70% | 17.70% | 18.96% | 13.49% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.07% | 18.07% | 19.34% | 12.99% | 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 | 23.44% | 23.44% | 24.70% | 14.16% | |
| Henderson Federal Savings Bank | $117.7M | CBLR | NA | NA | NA | 25.94% |
| Twin Cedars Bank | $118.3M | Risk-based | 12.94% | 12.94% | 14.21% | 9.19% |
| The Granville National Bank | $118.4M | CBLR | NA | NA | NA | 11.10% |
| Union State Bank | $117.6M | CBLR | NA | NA | NA | 12.15% |
| Collinsville Building and Loan Association | $117.6M | CBLR | NA | NA | NA | 29.50% |
| Kalamazoo County State Bank | $118.4M | Risk-based | 20.34% | 20.34% | 21.09% | 12.08% |
| Countryside Bank | $118.5M | CBLR | NA | NA | NA | 15.20% |
| First State Bank of Bigfork | $117.4M | Risk-based | 19.22% | 19.22% | 20.47% | 11.33% |
| Metz Banking Company | $117.3M | CBLR | NA | NA | NA | 11.60% |
| Peer 25th percentile | 16.08% | 16.08% | 17.34% | 11.33% | ||
| Peer median | 19.22% | 19.22% | 20.47% | 12.08% | ||
| Peer 75th percentile | 19.78% | 19.78% | 20.78% | 15.20% | ||
| This bank's percentile | 100 | 100 | 100 | 67 |
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/280352/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.