First Bank of Coastal Georgia: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.66% (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: 11.66% (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 18.69% +12.19 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 | $20.1M | 20,065 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.3M | 107,349 | RCOAA223 |
| Recomputed ratio | 18.69% | numerator / denominator | |
| Filed ratio | 18.69% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.19 pp | $13.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.69% +10.69 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 | $20.1M | 20,065 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.3M | 107,349 | RCOAA223 |
| Recomputed ratio | 18.69% | numerator / denominator | |
| Filed ratio | 18.69% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.69 pp | $11.5M | capital that could be lost first |
Total risk-based capital ratio 19.66% +9.66 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 | $21.1M | 21,110 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $107.3M | 107,349 | RCOAA223 |
| Recomputed ratio | 19.66% | numerator / denominator | |
| Filed ratio | 19.66% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.66 pp | $10.4M | capital that could be lost first |
Tier 1 leverage ratio 9.07% +4.07 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 | $20.1M | 20,065 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $221.2M | 221,208 | RCOAA224 |
| Recomputed ratio | 9.07% | numerator / denominator | |
| Filed ratio | 9.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.07 pp | $9.0M | 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 | 13,250 | 13,250 | 13,250 | 13,250 | 13,250 | 13,250 | RCOAP742 |
| Retained earnings | 6,815 | 6,665 | 6,701 | 6,346 | 6,206 | 6,122 | RCOAKW00 |
| Accumulated other comprehensive income | (7,810) | (7,143) | (7,231) | (8,330) | (11,198) | (10,150) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 12,255 | 12,772 | 12,720 | 11,266 | 8,258 | 9,222 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,810 | 7,143 | 7,231 | 8,330 | 11,198 | 10,150 | P859 - P840 |
| Common equity Tier 1 capital | 20,065 | 19,915 | 19,951 | 19,596 | 19,456 | 19,372 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,065 | 19,915 | 19,951 | 19,596 | 19,456 | 19,372 | RCOA8274 |
| Tier 2 capital | 1,045 | 1,046 | 1,067 | 1,067 | 1,067 | 1,029 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,045 | 1,046 | 1,067 | 1,067 | 1,067 | 1,029 | RCOA5310 |
| Total capital | 21,110 | 20,961 | 21,018 | 20,663 | 20,523 | 20,401 | RCOA3792 |
| Total risk-weighted assets | 107,349 | 101,206 | 104,447 | 106,098 | 107,798 | 109,978 | RCOAA223 |
| Average total assets for the leverage ratio | 221,208 | 219,803 | 236,398 | 234,932 | 241,712 | 235,012 | 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 | $10.4M | $147K | 1.42% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $138.6M | $33.4M | 24.07% | 31.08% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $10.0M | $5.4M | 54.18% | 5.06% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $60K | $90K | 150.00% | 0.08% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $61.5M | $61.5M | 100.00% | 57.31% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.5M | $5.3M | 81.95% | 4.94% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.5M | $1.5M | 100.00% | 1.39% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $107.3M | ties to item 31 ($107.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $107.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $107.3M | 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 | 18.69% | 18.69% | 19.66% | 9.07% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.68% | 19.68% | 20.71% | 9.06% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.10% | 19.10% | 20.12% | 8.44% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.47% | 18.47% | 19.48% | 8.34% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.05% | 18.05% | 19.04% | 8.05% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 17.61% | 17.61% | 18.55% | 8.24% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.20% | 21.20% | 22.21% | 8.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.82% | 20.82% | 21.80% | 8.88% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.83% | 20.83% | 21.81% | 8.92% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.51% | 20.51% | 21.47% | 9.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.61% | 21.61% | 22.64% | 9.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.34% | 22.34% | 23.40% | 9.21% | 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 Coastal Georgia (this bank) | Risk-based | 18.69% | 18.69% | 19.66% | 9.07% | |
| Farmers and Merchants Bank | $215.4M | Risk-based | 13.84% | 13.84% | 14.97% | 11.08% |
| Commercial Bank | $216.1M | Risk-based | 16.62% | 16.62% | 17.72% | 10.05% |
| Farmers Savings Bank | $215.3M | CBLR | NA | NA | NA | 12.59% |
| Milledgeville State Bank | $215.2M | Risk-based | 13.76% | 13.76% | 14.86% | 10.48% |
| Bank of Commerce | $216.3M | CBLR | NA | NA | NA | 11.28% |
| Crossbridge Community Bank | $216.7M | CBLR | NA | NA | NA | 13.14% |
| First Texas National Bank | $216.9M | CBLR | NA | NA | NA | 9.69% |
| Burling Bank | $214.2M | CBLR | NA | NA | NA | 13.65% |
| Citizens Bank & Trust Co. of Jackson | $217.3M | Risk-based | 14.35% | 14.35% | 15.60% | 9.71% |
| American Bank of the Carolinas | $214.0M | CBLR | NA | NA | NA | 12.27% |
| Peer 25th percentile | 13.82% | 13.82% | 14.94% | 10.16% | ||
| Peer median | 14.10% | 14.10% | 15.29% | 11.18% | ||
| Peer 75th percentile | 14.92% | 14.92% | 16.13% | 12.51% | ||
| This bank's percentile | 100 | 100 | 100 | 0 |
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/823638/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.