First Bank of Pike: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.35% (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: 10.35% (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 16.57% +10.07 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 | $8.5M | 8,504 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $51.3M | 51,320 | RCOAA223 |
| Recomputed ratio | 16.57% | numerator / denominator | |
| Filed ratio | 16.57% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.07 pp | $5.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.09% +9.09 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 | $8.8M | 8,770 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $51.3M | 51,320 | RCOAA223 |
| Recomputed ratio | 17.09% | numerator / denominator | |
| Filed ratio | 17.09% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.09 pp | $4.7M | capital that could be lost first |
Total risk-based capital ratio 18.35% +8.35 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 | $9.4M | 9,415 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $51.3M | 51,320 | RCOAA223 |
| Recomputed ratio | 18.35% | numerator / denominator | |
| Filed ratio | 18.35% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.35 pp | $4.3M | capital that could be lost first |
Tier 1 leverage ratio 9.91% +4.91 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 | $8.8M | 8,770 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $88.5M | 88,531 | RCOAA224 |
| Recomputed ratio | 9.91% | numerator / denominator | |
| Filed ratio | 9.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.91 pp | $4.3M | 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 | 2,396 | 2,396 | 2,396 | 2,396 | 2,396 | 2,396 | RCOAP742 |
| Retained earnings | 6,108 | 5,820 | 5,538 | 5,537 | 5,287 | 5,014 | RCOAKW00 |
| Accumulated other comprehensive income | (315) | (300) | (283) | (364) | (464) | (540) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,189 | 7,916 | 7,651 | 7,569 | 7,219 | 6,870 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 315 | 300 | 283 | 364 | 464 | 540 | P859 - P840 |
| Common equity Tier 1 capital | 8,504 | 8,216 | 7,934 | 7,933 | 7,683 | 7,410 | RCOAP859 |
| Additional Tier 1 capital | 266 | 266 | 266 | 266 | 266 | 266 | RCOAP865 |
| Tier 1 capital | 8,770 | 8,482 | 8,200 | 8,199 | 7,949 | 7,676 | RCOA8274 |
| Tier 2 capital | 645 | 689 | 657 | 663 | 629 | 622 | RCOA5311 |
| Allowance includable in Tier 2 capital | 645 | 689 | 657 | 663 | 629 | 622 | RCOA5310 |
| Total capital | 9,415 | 9,171 | 8,857 | 8,862 | 8,578 | 8,298 | RCOA3792 |
| Total risk-weighted assets | 51,320 | 54,881 | 52,433 | 52,855 | 50,225 | 49,616 | RCOAA223 |
| Average total assets for the leverage ratio | 88,531 | 91,824 | 87,062 | 85,522 | 80,208 | 77,270 | 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 | $8.9M | $192K | 2.16% | 0.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.2M | $1.9M | 17.39% | 3.77% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.3M | $1.9M | 20.00% | 3.60% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $23.6M | $12.2M | 51.68% | 23.62% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $130K | $130K | 100.00% | 0.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $31.0M | $30.2M | 97.36% | 58.60% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.7M | $4.7M | 100.00% | 9.06% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.1M | $371K | 17.57% | 0.72% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $51.6M | ties to item 31 ($51.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $51.6M | RCONB704 |
| Less: excess allowance for credit losses | $257K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $51.3M | 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 | 16.57% | 17.09% | 18.35% | 9.91% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.97% | 15.46% | 16.71% | 9.24% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.13% | 15.64% | 16.89% | 9.42% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 15.01% | 15.51% | 16.77% | 9.59% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 15.30% | 15.83% | 17.08% | 9.91% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 14.93% | 15.47% | 16.72% | 9.93% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 16.20% | 16.80% | 18.05% | 9.88% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 15.88% | 16.46% | 17.71% | 10.01% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 16.00% | 16.60% | 17.86% | 9.79% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 15.81% | 16.43% | 17.68% | 9.84% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 15.01% | 15.61% | 16.86% | 9.56% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 15.67% | 16.29% | 17.55% | 9.79% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Pike (this bank) | Risk-based | 16.57% | 17.09% | 18.35% | 9.91% | |
| Basile State Bank | $87.4M | CBLR | NA | NA | NA | 10.09% |
| First National Bank of Wauchula | $87.5M | CBLR | NA | NA | NA | 12.16% |
| F & M Bank and Trust Company | $87.4M | Risk-based | 11.85% | 11.85% | 12.84% | 10.17% |
| Bank of Stronghurst | $87.6M | CBLR | NA | NA | NA | 14.17% |
| First Security State Bank | $87.3M | CBLR | NA | NA | NA | 14.90% |
| Bank of Elgin | $87.3M | CBLR | NA | NA | NA | 13.52% |
| The First National Bank of Manning | $87.7M | Risk-based | 29.33% | 29.33% | 30.59% | 14.97% |
| First State Bank of Michigan | $87.8M | CBLR | NA | NA | NA | 13.89% |
| FNB Washington | $87.8M | CBLR | NA | NA | NA | 25.88% |
| Peer 25th percentile | 16.22% | 16.22% | 17.27% | 12.16% | ||
| Peer median | 20.59% | 20.59% | 21.71% | 13.89% | ||
| Peer 75th percentile | 24.96% | 24.96% | 26.15% | 14.90% | ||
| This bank's percentile | 50 | 50 | 50 | 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/760939/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.