First Bank of Central Ohio: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.86% +0.86 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $24.8M | 24,774 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $251.2M | 251,167 | RCOAA224 |
| Recomputed ratio | 9.86% | numerator / denominator | |
| Filed ratio | 9.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.86 pp | $2.2M | 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 | 31,619 | 31,581 | 31,542 | 31,295 | 30,968 | 30,697 | RCOAP742 |
| Retained earnings | (5,344) | (5,170) | (5,049) | (4,655) | (4,682) | (4,474) | RCOAKW00 |
| Accumulated other comprehensive income | (121) | (105) | (7) | (29) | (24) | (23) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,154 | 26,306 | 26,486 | 26,611 | 26,262 | 26,200 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,380) | (1,339) | (1,121) | (1,184) | (1,197) | (1,057) | P859 - P840 |
| Common equity Tier 1 capital | 24,774 | 24,967 | 25,365 | 25,427 | 25,065 | 25,143 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,774 | 24,967 | 25,365 | 25,427 | 25,065 | 25,143 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 251,167 | 244,492 | 238,600 | 221,808 | 209,250 | 196,310 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.86% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 10.21% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.63% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.46% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.98% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.06% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 15.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 15.90% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 16.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 19.77% | 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 of Central Ohio (this bank) | CBLR | NA | NA | NA | 9.86% | |
| Marathon Bank | $261.1M | CBLR | NA | NA | NA | 15.34% |
| Grand Rapids State Bank | $261.1M | CBLR | NA | NA | NA | 10.03% |
| Guadalupe Bank | $261.1M | Risk-based | 12.80% | 12.80% | 13.94% | 9.93% |
| AB&T | $261.2M | Risk-based | 16.96% | 16.96% | 18.22% | 11.85% |
| YNB | $261.4M | Risk-based | 12.25% | 12.25% | 12.93% | 8.45% |
| Commercial State Bank of Wagner | $260.4M | CBLR | NA | NA | NA | 11.82% |
| Bank of Salem | $261.5M | CBLR | NA | NA | NA | 12.43% |
| Clarion County Community Bank | $261.6M | Risk-based | 10.60% | 10.60% | 11.41% | 8.01% |
| Bank of Holland | $261.6M | Risk-based | 14.59% | 14.59% | 15.79% | 8.77% |
| Peer 25th percentile | 12.25% | 12.25% | 12.93% | 8.77% | ||
| Peer median | 12.80% | 12.80% | 13.94% | 10.03% | ||
| Peer 75th percentile | 14.59% | 14.59% | 15.79% | 11.85% | ||
| This bank's percentile | NA | NA | NA | 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/5528880/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.