First Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.91% (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: 5.91% (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 12.87% +6.37 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 | $194.8M | 194,778 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.51B | 1,513,288 | RCOAA223 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.37 pp | $96.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.87% +4.87 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 | $194.8M | 194,778 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.51B | 1,513,288 | RCOAA223 |
| Recomputed ratio | 12.87% | numerator / denominator | |
| Filed ratio | 12.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.87 pp | $73.7M | capital that could be lost first |
Total risk-based capital ratio 13.91% +3.91 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 | $210.4M | 210,436 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.51B | 1,513,288 | RCOAA223 |
| Recomputed ratio | 13.91% | numerator / denominator | |
| Filed ratio | 13.91% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.91 pp | $59.1M | capital that could be lost first |
Tier 1 leverage ratio 9.44% +4.44 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 | $194.8M | 194,778 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.06B | 2,064,206 | RCOAA224 |
| Recomputed ratio | 9.44% | numerator / denominator | |
| Filed ratio | 9.44% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.44 pp | $91.6M | 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 | 91,735 | 91,735 | 91,735 | 91,735 | 91,735 | 91,735 | RCOAP742 |
| Retained earnings | 118,425 | 114,254 | 110,707 | 104,738 | 98,638 | 92,990 | RCOAKW00 |
| Accumulated other comprehensive income | (14,706) | (15,235) | (14,049) | (15,011) | (17,959) | (19,018) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 195,454 | 190,754 | 188,393 | 181,462 | 172,414 | 165,707 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (676) | (580) | (2,200) | (1,680) | 826 | 1,444 | P859 - P840 |
| Common equity Tier 1 capital | 194,778 | 190,174 | 186,193 | 179,782 | 173,240 | 167,151 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 194,778 | 190,174 | 186,193 | 179,782 | 173,240 | 167,151 | RCOA8274 |
| Tier 2 capital | 15,658 | 15,336 | 15,428 | 15,128 | 15,875 | 15,412 | RCOA5311 |
| Allowance includable in Tier 2 capital | 15,658 | 15,336 | 15,428 | 15,128 | 15,875 | 15,412 | RCOA5310 |
| Total capital | 210,436 | 205,510 | 201,621 | 194,910 | 189,115 | 182,563 | RCOA3792 |
| Total risk-weighted assets | 1,513,288 | 1,494,273 | 1,478,549 | 1,454,401 | 1,466,649 | 1,467,230 | RCOAA223 |
| Average total assets for the leverage ratio | 2,064,206 | 2,026,844 | 2,039,567 | 2,024,881 | 2,023,674 | 2,019,120 | 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 | $166.1M | $7.9M | 4.74% | 0.52% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $333.0M | $59.5M | 17.88% | 3.94% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $563.6M | $308.4M | 54.73% | 20.38% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.8M | $7.2M | 150.00% | 0.47% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.8M | $2.7M | 150.00% | 0.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $917.3M | $917.3M | 100.00% | 60.62% | RC-R Part II, item 4.d, 5.d |
| All other assets | $100.4M | $95.5M | 95.17% | 6.31% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $114.4M | $114.4M | 100.00% | 7.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $427K | NA | 0.03% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.51B | ties to item 31 ($1.51B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.51B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.51B | 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 | 12.87% | 12.87% | 13.91% | 9.44% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.73% | 12.73% | 13.75% | 9.38% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.59% | 12.59% | 13.64% | 9.13% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.36% | 12.36% | 13.40% | 8.88% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.81% | 11.81% | 12.89% | 8.56% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.39% | 11.39% | 12.44% | 8.28% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.19% | 11.19% | 12.34% | 7.95% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.04% | 13.04% | 14.29% | 9.23% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.88% | 12.88% | 14.13% | 9.18% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.20% | 13.20% | 14.45% | 9.19% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.82% | 12.82% | 14.05% | 9.31% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.86% | 13.86% | 14.80% | 9.96% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 12.87% | 12.87% | 13.91% | 9.44% | |
| American Commercial Bank & Trust, N.A. | $2.07B | CBLR | NA | NA | NA | 9.34% |
| Signature Bank | $2.07B | Risk-based | 16.08% | 16.08% | 16.98% | 12.42% |
| The Village Bank | $2.07B | Risk-based | 14.74% | 14.74% | 15.43% | 9.50% |
| One Florida Bank | $2.07B | Risk-based | 10.99% | 10.99% | 11.71% | 9.93% |
| Peoples National Bank, N.A. | $2.08B | Risk-based | 9.75% | 9.75% | 10.93% | 9.26% |
| Kish Bank | $2.08B | Risk-based | 10.08% | 10.08% | 10.87% | 8.92% |
| Gateway First Bank | $2.06B | Risk-based | 15.45% | 15.45% | 16.16% | 14.14% |
| Timberland Bank | $2.06B | Risk-based | 19.54% | 19.54% | 20.80% | 12.85% |
| Square Financial Services, Inc. | $2.06B | Risk-based | 95.99% | 95.99% | 97.31% | 65.19% |
| Peer 25th percentile | 10.76% | 10.76% | 11.51% | 9.34% | ||
| Peer median | 15.10% | 15.10% | 15.80% | 9.93% | ||
| Peer 75th percentile | 16.94% | 16.94% | 17.93% | 12.85% | ||
| This bank's percentile | 38 | 38 | 38 | 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/899428/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.