First Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Equity capital to total assets rose 0.54 percentage points from Q1 2026 to Q2 2026, ending at 13.05% against 12.51%. It was the largest change among the key lines on this page. First Bank ranks 20th of 114 Iowa banks on CET1 ratio, in the upper half at 17.38% (Q2 2026). First Bank reported 17.38% on CET1 ratio for Q2 2026, 2.31 points above the 15.07% median for banks in the $100M-1B asset tier.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 17.38% |
| Tier 1 risk-based capital ratio | 17.38% |
| Total risk-based capital ratio | 18.63% |
| Tier 1 leverage ratio | 12.72% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $94.6M |
| Tier 1 capital | $94.6M |
| Total risk-based capital | $101.4M |
| Total equity capital | $96.6M |
| Risk-weighted assets | $544.2M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 13.05% |
| Tangible equity to tangible assets | 12.44% |
| Equity capital to average assets | 12.90% |
| Internal capital growth rate | 12.78% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $750K |
| Common stock surplus | $10.8M |
| Retained earnings | $88.2M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$3.2M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 16.60% | 16.60% | 17.76% | 10.80% | $461.8M |
| Q4 2023 | 16.74% | 16.74% | 17.88% | 10.83% | $465.4M |
| Q1 2024 | 16.26% | 16.26% | 17.38% | 11.06% | $484.8M |
| Q2 2024 | 16.53% | 16.53% | 17.67% | 11.08% | $485.3M |
| Q3 2024 | 16.53% | 16.53% | 17.68% | 11.20% | $493.6M |
| Q4 2024 | 16.48% | 16.48% | 17.64% | 11.19% | $503.4M |
| Q1 2025 | 16.41% | 16.41% | 17.56% | 11.43% | $514.2M |
| Q2 2025 | 16.88% | 16.88% | 18.07% | 11.73% | $510.7M |
| Q3 2025 | 16.73% | 16.73% | 17.92% | 11.99% | $523.7M |
| Q4 2025 | 17.04% | 17.04% | 18.29% | 12.15% | $521.6M |
| Q1 2026 | 16.95% | 16.95% | 18.19% | 12.48% | $540.3M |
| Q2 2026 | 17.38% | 17.38% | 18.63% | 12.72% | $544.2M |
First Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full First Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 4519) · FFIEC NIC profile (RSSD 376442)