First Bank and Trust Company: 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%.
Retained earnings dropped 17.3% in Q2 2026, from $2.2M to $1.8M. It was the largest change from Q1 2026 among the key lines here. Within Nebraska, First Bank and Trust Company is 8th of 57 on CET1 ratio, 20.55% as of Q2 2026, above the middle of the field. First Bank and Trust Company reported 20.55% on CET1 ratio for Q2 2026, 0.98 points above the 19.57% median for banks in the < $100M asset tier.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 20.55% |
| Tier 1 risk-based capital ratio | 20.55% |
| Total risk-based capital ratio | 21.80% |
| Tier 1 leverage ratio | 10.55% |
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 | $9.8M |
| Tier 1 capital | $9.8M |
| Total risk-based capital | $10.4M |
| Total equity capital | $9.3M |
| Risk-weighted assets | $47.9M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 10.17% |
| Tangible equity to tangible assets | 10.17% |
| Equity capital to average assets | 9.94% |
| Internal capital growth rate | 10.87% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $400K |
| Common stock surplus | $7.6M |
| Retained earnings | $1.8M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$566K |
| 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 | 16.43% | 16.43% | 17.68% | 9.18% | $53.2M |
| Q4 2023 | 16.48% | 16.48% | 17.73% | 9.01% | $54.1M |
| Q1 2024 | 17.53% | 17.53% | 18.78% | 9.05% | $51.4M |
| Q2 2024 | 16.67% | 16.67% | 17.92% | 9.27% | $55.0M |
| Q3 2024 | 16.79% | 16.79% | 18.04% | 9.51% | $56.0M |
| Q4 2024 | 17.15% | 17.15% | 18.40% | 9.52% | $53.5M |
| Q1 2025 | 18.41% | 18.41% | 19.66% | 9.61% | $51.3M |
| Q2 2025 | 18.08% | 18.08% | 19.33% | 9.80% | $53.4M |
| Q3 2025 | 18.70% | 18.70% | 19.96% | 10.48% | $53.1M |
| Q4 2025 | 18.44% | 18.44% | 19.69% | 10.51% | $53.2M |
| Q1 2026 | 20.33% | 20.33% | 21.58% | 10.27% | $47.2M |
| Q2 2026 | 20.55% | 20.55% | 21.80% | 10.55% | $47.9M |
First Bank and Trust Company regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock First Bank and Trust Company, 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 and Trust Company profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 5438) · FFIEC NIC profile (RSSD 114859)