First Bank & Trust: 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 10.37% +1.37 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 | $498.5M | 498,541 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.81B | 4,806,341 | RCOAA224 |
| Recomputed ratio | 10.37% | numerator / denominator | |
| Filed ratio | 10.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.37 pp | $66.0M | 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 | 156,147 | 156,147 | 156,147 | 156,147 | 156,147 | 156,147 | RCOAP742 |
| Retained earnings | 394,028 | 388,796 | 381,743 | 374,534 | 370,050 | 363,291 | RCOAKW00 |
| Accumulated other comprehensive income | (10,791) | (9,999) | (8,948) | (9,920) | (12,128) | (15,736) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 539,384 | 534,944 | 528,942 | 520,761 | 514,069 | 503,702 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (40,843) | (42,301) | (44,017) | (40,586) | (39,357) | (36,727) | P859 - P840 |
| Common equity Tier 1 capital | 498,541 | 492,643 | 484,925 | 480,175 | 474,712 | 466,975 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 498,541 | 492,643 | 484,925 | 480,175 | 474,712 | 466,975 | 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 | 4,806,341 | 4,696,155 | 4,750,371 | 4,689,784 | 4,725,911 | 4,679,860 | 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 | 10.37% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 10.49% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 10.21% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 10.24% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 10.04% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 9.98% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 9.94% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 9.70% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 9.51% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 9.41% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 9.15% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 9.35% | 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 |
|---|---|---|---|---|---|---|
| First Bank & Trust (this bank) | CBLR | NA | NA | NA | 10.37% | |
| Wheaton Bank & Trust Company, N.A. | $4.79B | Risk-based | 10.78% | 10.78% | 11.32% | 9.10% |
| Hills Bank and Trust Company | $4.79B | CBLR | NA | NA | NA | 13.36% |
| Carter Bank & Trust | $4.80B | Risk-based | 14.34% | 14.34% | 15.60% | 11.73% |
| BlackRock Institutional Trust Company, N.A. | $4.75B | Risk-based | 131.98% | 131.98% | 132.41% | 60.46% |
| Bar Harbor Bank and Trust Company | $4.73B | Risk-based | 12.72% | 12.72% | 13.64% | 10.49% |
| Town Bank, N.A. | $4.71B | Risk-based | 11.19% | 11.19% | 11.78% | 9.75% |
| Southern First Bank | $4.70B | Risk-based | 11.61% | 11.61% | 12.84% | 8.89% |
| Erebor Bank, N.A. | $4.66B | CBLR | NA | NA | NA | 38.81% |
| The Fidelity Bank | $4.66B | Risk-based | 16.56% | 16.56% | 17.81% | 11.47% |
| Dacotah Bank | $4.92B | Risk-based | 11.27% | 11.27% | 12.37% | 10.07% |
| Peer 25th percentile | 11.25% | 11.25% | 12.22% | 9.83% | ||
| Peer median | 12.16% | 12.16% | 13.24% | 10.98% | ||
| Peer 75th percentile | 14.90% | 14.90% | 16.15% | 12.95% | ||
| This bank's percentile | NA | NA | NA | 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/77851/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.