First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.63% (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: 10.63% (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 17.38% +10.88 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 | $94.6M | 94,576 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $544.2M | 544,182 | RCOAA223 |
| Recomputed ratio | 17.38% | numerator / denominator | |
| Filed ratio | 17.38% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.88 pp | $59.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.38% +9.38 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 | $94.6M | 94,576 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $544.2M | 544,182 | RCOAA223 |
| Recomputed ratio | 17.38% | numerator / denominator | |
| Filed ratio | 17.38% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.38 pp | $51.0M | capital that could be lost first |
Total risk-based capital ratio 18.63% +8.63 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 | $101.4M | 101,380 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $544.2M | 544,182 | RCOAA223 |
| Recomputed ratio | 18.63% | numerator / denominator | |
| Filed ratio | 18.63% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.63 pp | $47.0M | capital that could be lost first |
Tier 1 leverage ratio 12.72% +7.72 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 | $94.6M | 94,576 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $743.7M | 743,658 | RCOAA224 |
| Recomputed ratio | 12.72% | numerator / denominator | |
| Filed ratio | 12.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.72 pp | $57.4M | 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 | 11,550 | 11,550 | 11,550 | 11,550 | 11,550 | 11,550 | RCOAP742 |
| Retained earnings | 88,177 | 85,189 | 82,498 | 81,232 | 79,829 | 77,975 | RCOAKW00 |
| Accumulated other comprehensive income | (3,159) | (3,189) | (2,716) | (3,299) | (4,975) | (5,684) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 96,568 | 93,550 | 91,332 | 89,483 | 86,404 | 83,841 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,992) | (1,962) | (2,435) | (1,852) | (176) | 533 | P859 - P840 |
| Common equity Tier 1 capital | 94,576 | 91,588 | 88,897 | 87,631 | 86,228 | 84,374 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 94,576 | 91,588 | 88,897 | 87,631 | 86,228 | 84,374 | RCOA8274 |
| Tier 2 capital | 6,804 | 6,691 | 6,479 | 6,235 | 6,063 | 5,910 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,804 | 6,691 | 6,479 | 6,235 | 6,063 | 5,910 | RCOA5310 |
| Total capital | 101,380 | 98,279 | 95,376 | 93,866 | 92,291 | 90,284 | RCOA3792 |
| Total risk-weighted assets | 544,182 | 540,296 | 521,562 | 523,727 | 510,737 | 514,218 | RCOAA223 |
| Average total assets for the leverage ratio | 743,658 | 734,052 | 731,722 | 730,855 | 735,256 | 737,904 | 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 | $12.9M | $1.2M | 9.43% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $138.7M | $21.5M | 15.51% | 3.95% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $973K | $195K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $143.7M | $82.3M | 57.29% | 15.13% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.9M | $2.9M | 150.00% | 0.53% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.0M | $4.5M | 150.00% | 0.83% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $416.3M | $403.5M | 96.94% | 74.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $28.3M | $26.0M | 91.92% | 4.78% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.0M | $2.0M | 100.00% | 0.37% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $544.3M | ties to item 31 ($544.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $544.3M | RCONB704 |
| Less: excess allowance for credit losses | $104K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $544.2M | 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 | 17.38% | 17.38% | 18.63% | 12.72% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.95% | 16.95% | 18.19% | 12.48% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 17.04% | 17.04% | 18.29% | 12.15% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.73% | 16.73% | 17.92% | 11.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.88% | 16.88% | 18.07% | 11.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.41% | 16.41% | 17.56% | 11.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.48% | 16.48% | 17.64% | 11.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.53% | 16.53% | 17.68% | 11.20% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.53% | 16.53% | 17.67% | 11.08% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.26% | 16.26% | 17.38% | 11.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.74% | 16.74% | 17.88% | 10.83% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.60% | 16.60% | 17.76% | 10.80% | 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 | 17.38% | 17.38% | 18.63% | 12.72% | |
| Commencement Bank | $739.6M | Risk-based | 12.95% | 12.95% | 14.15% | 10.30% |
| Platinum Bank | $739.1M | Risk-based | 10.59% | 10.59% | 11.85% | 8.55% |
| FM Bank | $738.4M | Risk-based | 11.18% | 11.18% | 11.75% | 7.66% |
| Lea County State Bank | $738.3M | Risk-based | 20.29% | 20.29% | 21.32% | 9.21% |
| Manufacturers Bank & Trust Company | $738.2M | Risk-based | 12.88% | 12.88% | 14.13% | 10.44% |
| The National Capital Bank of Washington | $742.2M | Risk-based | 17.35% | 17.35% | 18.60% | 11.69% |
| Kleberg Bank, N.A. | $736.8M | Risk-based | 12.91% | 12.91% | 14.14% | 9.45% |
| The Peoples State Bank of Newton, Illinois | $736.7M | CBLR | NA | NA | NA | 13.52% |
| Midwest Bank | $736.4M | Risk-based | 14.20% | 14.20% | 15.43% | 8.80% |
| Peer 25th percentile | 12.45% | 12.45% | 13.56% | 8.80% | ||
| Peer median | 12.93% | 12.93% | 14.15% | 9.45% | ||
| Peer 75th percentile | 14.98% | 14.98% | 16.22% | 10.44% | ||
| This bank's percentile | 88 | 88 | 88 | 89 |
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/376442/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.