The First Bank and Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.83% (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: 5.83% (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 12.58% +6.08 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 | $423.8M | 423,772 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.37B | 3,368,030 | RCOAA223 |
| Recomputed ratio | 12.58% | numerator / denominator | |
| Filed ratio | 12.58% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.08 pp | $204.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.58% +4.58 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 | $423.8M | 423,772 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.37B | 3,368,030 | RCOAA223 |
| Recomputed ratio | 12.58% | numerator / denominator | |
| Filed ratio | 12.58% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.58 pp | $154.3M | capital that could be lost first |
Total risk-based capital ratio 13.83% +3.83 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 | $466.0M | 465,963 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.37B | 3,368,030 | RCOAA223 |
| Recomputed ratio | 13.83% | numerator / denominator | |
| Filed ratio | 13.83% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.83 pp | $129.2M | capital that could be lost first |
Tier 1 leverage ratio 10.07% +5.07 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 | $423.8M | 423,772 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.21B | 4,209,060 | RCOAA224 |
| Recomputed ratio | 10.07% | numerator / denominator | |
| Filed ratio | 10.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.07 pp | $213.3M | 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 | 20,143 | 20,143 | 20,143 | 20,143 | 20,143 | 20,143 | RCOAP742 |
| Retained earnings | 404,631 | 396,978 | 388,151 | 377,439 | 367,174 | 357,810 | RCOAKW00 |
| Accumulated other comprehensive income | (2,134) | (2,414) | (2,321) | (2,772) | (3,233) | (3,799) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 422,640 | 414,707 | 405,973 | 394,810 | 384,084 | 374,154 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,132 | 1,412 | 1,319 | 1,770 | 2,231 | 2,797 | P859 - P840 |
| Common equity Tier 1 capital | 423,772 | 416,119 | 407,292 | 396,580 | 386,315 | 376,951 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 423,772 | 416,119 | 407,292 | 396,580 | 386,315 | 376,951 | RCOA8274 |
| Tier 2 capital | 42,191 | 41,254 | 40,077 | 40,001 | 39,563 | 37,800 | RCOA5311 |
| Allowance includable in Tier 2 capital | 42,191 | 41,254 | 40,077 | 40,001 | 39,563 | 37,800 | RCOA5310 |
| Total capital | 465,963 | 457,373 | 447,369 | 436,581 | 425,878 | 414,751 | RCOA3792 |
| Total risk-weighted assets | 3,368,030 | 3,298,571 | 3,203,258 | 3,196,775 | 3,161,661 | 3,020,045 | RCOAA223 |
| Average total assets for the leverage ratio | 4,209,060 | 4,148,545 | 4,132,892 | 4,034,160 | 3,931,296 | 3,841,635 | 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 | $466.3M | $20.9M | 4.49% | 0.62% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $63.8M | $248K | 0.39% | 0.01% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $723.2M | $362.4M | 50.11% | 10.74% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $10.5M | $15.8M | 150.00% | 0.47% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $11.8M | $17.7M | 150.00% | 0.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.89B | $2.74B | 94.83% | 81.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $138.4M | $142.8M | 103.12% | 4.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $52.4M | $52.4M | 100.00% | 1.55% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $23.3M | NA | 0.69% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $3.35B | ties to item 31 ($3.35B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.38B | RCONB704 |
| Less: excess allowance for credit losses | $7.2M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.37B | 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 | 12.58% | 12.58% | 13.83% | 10.07% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.62% | 12.62% | 13.87% | 10.03% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.71% | 12.71% | 13.97% | 9.85% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.41% | 12.41% | 13.66% | 9.83% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.22% | 12.22% | 13.47% | 9.83% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.48% | 12.48% | 13.73% | 9.81% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.32% | 12.32% | 13.58% | 9.76% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.34% | 12.34% | 13.59% | 9.87% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.22% | 12.22% | 13.47% | 10.01% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.46% | 12.46% | 13.71% | 10.22% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.61% | 12.61% | 13.87% | 10.25% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.71% | 12.71% | 13.96% | 10.23% | 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 |
|---|---|---|---|---|---|---|
| The First Bank and Trust Company (this bank) | Risk-based | 12.58% | 12.58% | 13.83% | 10.07% | |
| Royal Business Bank | $4.27B | Risk-based | 19.68% | 19.68% | 20.93% | 12.54% |
| Civista Bank | $4.29B | Risk-based | 16.39% | 16.39% | 17.64% | 12.71% |
| Inwood National Bank | $4.26B | Risk-based | 16.18% | 16.18% | 16.98% | 10.79% |
| The Bank of Missouri | $4.23B | Risk-based | 10.30% | 10.30% | 11.23% | 9.15% |
| National Cooperative Bank, N.A. | $4.33B | Risk-based | 14.05% | 14.05% | 14.99% | 11.28% |
| Primis Bank | $4.34B | Risk-based | 10.63% | 10.63% | 11.88% | 9.51% |
| Texas Bank and Trust Company | $4.34B | Risk-based | 15.85% | 15.85% | 17.10% | 13.10% |
| Bessemer Trust Company, N.A. | $4.16B | Risk-based | 23.20% | 23.20% | 23.20% | 7.62% |
| Sunwest Bank | $4.41B | Risk-based | 10.40% | 10.40% | 11.66% | 9.71% |
| First Business Bank | $4.41B | Risk-based | 11.17% | 11.17% | 12.18% | 10.37% |
| Peer 25th percentile | 10.76% | 10.76% | 11.95% | 9.56% | ||
| Peer median | 14.95% | 14.95% | 15.99% | 10.58% | ||
| Peer 75th percentile | 16.34% | 16.34% | 17.51% | 12.23% | ||
| This bank's percentile | 40 | 40 | 40 | 40 |
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/223322/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.