First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.87% (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: 17.87% (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 24.62% +18.12 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 | $88.9M | 88,933 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $361.3M | 361,254 | RCOAA223 |
| Recomputed ratio | 24.62% | numerator / denominator | |
| Filed ratio | 24.62% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.12 pp | $65.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.62% +16.62 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 | $88.9M | 88,933 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $361.3M | 361,254 | RCOAA223 |
| Recomputed ratio | 24.62% | numerator / denominator | |
| Filed ratio | 24.62% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.62 pp | $60.0M | capital that could be lost first |
Total risk-based capital ratio 25.87% +15.87 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 | $93.5M | 93,460 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $361.3M | 361,254 | RCOAA223 |
| Recomputed ratio | 25.87% | numerator / denominator | |
| Filed ratio | 25.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.87 pp | $57.3M | capital that could be lost first |
Tier 1 leverage ratio 10.16% +5.16 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 | $88.9M | 88,933 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $875.1M | 875,142 | RCOAA224 |
| Recomputed ratio | 10.16% | numerator / denominator | |
| Filed ratio | 10.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.16 pp | $45.2M | 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 | 12,133 | 12,133 | 12,126 | 12,127 | 12,126 | 12,126 | RCOAP742 |
| Retained earnings | 76,800 | 74,508 | 74,674 | 71,701 | 69,799 | 68,052 | RCOAKW00 |
| Accumulated other comprehensive income | (17,423) | (17,655) | (14,606) | (17,088) | (20,499) | (22,435) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 71,510 | 68,986 | 72,194 | 66,740 | 61,426 | 57,743 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 17,423 | 17,655 | 14,606 | 17,088 | 20,499 | 22,435 | P859 - P840 |
| Common equity Tier 1 capital | 88,933 | 86,641 | 86,800 | 83,828 | 81,925 | 80,178 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 88,933 | 86,641 | 86,800 | 83,828 | 81,925 | 80,178 | RCOA8274 |
| Tier 2 capital | 4,527 | 4,556 | 4,422 | 4,394 | 4,292 | 4,292 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,527 | 4,556 | 4,422 | 4,394 | 4,292 | 4,292 | RCOA5310 |
| Total capital | 93,460 | 91,197 | 91,222 | 88,222 | 86,217 | 84,470 | RCOA3792 |
| Total risk-weighted assets | 361,254 | 363,653 | 352,777 | 350,486 | 342,367 | 343,035 | RCOAA223 |
| Average total assets for the leverage ratio | 875,142 | 876,711 | 912,227 | 897,640 | 855,039 | 859,042 | 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 | $126.9M | $798K | 0.63% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $429.4M | $53.5M | 12.46% | 14.77% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1K | $200 | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $50.4M | $36.5M | 72.35% | 10.07% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $195.3M | $194.1M | 99.39% | 53.58% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $10.5M | $2.1M | 20.36% | 0.59% | RC-R Part II, item 7 |
| All other assets | $28.0M | $36.7M | 131.13% | 10.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $22.9M | $22.9M | 100.00% | 6.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $15.6M | NA | 4.31% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $346.6M | ties to item 31 ($346.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $362.2M | RCONB704 |
| Less: excess allowance for credit losses | $956K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $361.3M | 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 | 24.62% | 24.62% | 25.87% | 10.16% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.83% | 23.83% | 25.08% | 9.88% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 24.60% | 24.60% | 25.86% | 9.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.92% | 23.92% | 25.17% | 9.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 23.93% | 23.93% | 25.18% | 9.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.37% | 23.37% | 24.62% | 9.33% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.01% | 24.01% | 25.27% | 9.02% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.08% | 23.08% | 24.33% | 8.78% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.52% | 22.52% | 23.78% | 9.07% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.01% | 23.01% | 24.27% | 8.94% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.68% | 23.68% | 24.94% | 8.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.88% | 22.88% | 24.14% | 8.68% | 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 | 24.62% | 24.62% | 25.87% | 10.16% | |
| Newfield National Bank | $889.1M | Risk-based | 18.68% | 18.68% | 19.93% | 10.07% |
| Central State Bank | $890.7M | CBLR | NA | NA | NA | 8.98% |
| Traditions Bank | $890.9M | Risk-based | 13.60% | 13.60% | 14.85% | 10.50% |
| The Savings Bank | $891.0M | CBLR | NA | NA | NA | 9.45% |
| Seattle Bank | $891.4M | Risk-based | 13.25% | 13.25% | 14.51% | 10.29% |
| Southwest Heritage Bank | $892.8M | Risk-based | 15.11% | 15.11% | 16.25% | 13.36% |
| United Bank & Trust | $892.9M | CBLR | NA | NA | NA | 11.51% |
| First Southern State Bank | $893.5M | CBLR | NA | NA | NA | 10.59% |
| First Liberty Bank | $885.0M | Risk-based | 12.93% | 12.93% | 14.18% | 11.82% |
| Peer 25th percentile | 13.25% | 13.25% | 14.51% | 10.07% | ||
| Peer median | 13.60% | 13.60% | 14.85% | 10.50% | ||
| Peer 75th percentile | 15.11% | 15.11% | 16.25% | 11.51% | ||
| This bank's percentile | 100 | 100 | 100 | 33 |
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/451068/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.