First Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.27% (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: 13.27% (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 20.02% +13.52 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 | $142.4M | 142,397 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $711.3M | 711,292 | RCOAA223 |
| Recomputed ratio | 20.02% | numerator / denominator | |
| Filed ratio | 20.02% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.52 pp | $96.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.02% +12.02 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 | $142.4M | 142,397 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $711.3M | 711,292 | RCOAA223 |
| Recomputed ratio | 20.02% | numerator / denominator | |
| Filed ratio | 20.02% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.02 pp | $85.5M | capital that could be lost first |
Total risk-based capital ratio 21.27% +11.27 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 | $151.3M | 151,304 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $711.3M | 711,292 | RCOAA223 |
| Recomputed ratio | 21.27% | numerator / denominator | |
| Filed ratio | 21.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.27 pp | $80.2M | capital that could be lost first |
Tier 1 leverage ratio 14.89% +9.89 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 | $142.4M | 142,397 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $956.5M | 956,457 | RCOAA224 |
| Recomputed ratio | 14.89% | numerator / denominator | |
| Filed ratio | 14.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.89 pp | $94.6M | 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 | 2,470 | 2,470 | 2,470 | 2,470 | 2,470 | 2,470 | RCOAP742 |
| Retained earnings | 143,882 | 141,145 | 140,564 | 135,972 | 132,176 | 129,220 | RCOAKW00 |
| Accumulated other comprehensive income | (1,033) | (561) | (132) | (189) | (725) | (729) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 145,319 | 143,054 | 142,902 | 138,253 | 133,921 | 130,961 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,922) | (3,575) | (4,229) | (4,377) | (4,363) | (7,921) | P859 - P840 |
| Common equity Tier 1 capital | 142,397 | 139,479 | 138,673 | 133,876 | 129,558 | 123,040 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 142,397 | 139,479 | 138,673 | 133,876 | 129,558 | 123,040 | RCOA8274 |
| Tier 2 capital | 8,907 | 9,058 | 9,363 | 9,696 | 9,667 | 9,611 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,907 | 9,058 | 9,363 | 9,696 | 9,667 | 9,611 | RCOA5310 |
| Total capital | 151,304 | 148,537 | 148,036 | 143,572 | 139,225 | 132,651 | RCOA3792 |
| Total risk-weighted assets | 711,292 | 720,917 | 745,932 | 773,277 | 771,305 | 766,895 | RCOAA223 |
| Average total assets for the leverage ratio | 956,457 | 950,989 | 957,632 | 961,638 | 955,524 | 970,335 | 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 | $20.0M | $2.7M | 13.70% | 0.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $172.1M | $4.4M | 2.54% | 0.61% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $33.0M | $6.6M | 20.00% | 0.93% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $194.3M | $107.4M | 55.30% | 15.08% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $19.7M | $29.5M | 150.00% | 4.14% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $29.2M | $43.8M | 150.00% | 6.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $467.0M | $467.0M | 100.00% | 65.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $23.1M | $22.5M | 97.62% | 3.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $28.5M | $28.5M | 100.00% | 4.01% | 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 | $712.6M | ties to item 31 ($712.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $712.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.3M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $711.3M | 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 | 20.02% | 20.02% | 21.27% | 14.89% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.35% | 19.35% | 20.60% | 14.67% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.59% | 18.59% | 19.85% | 14.48% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 17.31% | 17.31% | 18.57% | 13.92% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.80% | 16.80% | 18.05% | 13.56% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.04% | 16.04% | 17.30% | 12.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.10% | 17.10% | 18.35% | 12.86% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.66% | 17.66% | 18.92% | 14.04% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.20% | 17.20% | 18.45% | 13.72% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.83% | 16.83% | 18.09% | 13.56% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.44% | 16.44% | 17.69% | 13.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.32% | 16.32% | 17.58% | 13.76% | 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 & Trust Company (this bank) | Risk-based | 20.02% | 20.02% | 21.27% | 14.89% | |
| First National Bank of Middle Tennessee | $952.4M | CBLR | NA | NA | NA | 10.03% |
| First State Bank | $951.5M | CBLR | NA | NA | NA | 10.67% |
| MainStreet Community Bank of Florida | $953.4M | CBLR | NA | NA | NA | 9.45% |
| Stone Bank | $950.7M | Risk-based | 10.40% | 10.40% | 11.65% | 8.37% |
| The Killbuck Savings Bank Company | $953.8M | Risk-based | 12.93% | 12.93% | 13.73% | 9.49% |
| Texas Bank | $953.9M | CBLR | NA | NA | NA | 10.61% |
| First National Bank of Oklahoma | $949.9M | Risk-based | 13.23% | 13.23% | 14.48% | 10.46% |
| Central Bank | $954.6M | Risk-based | 10.32% | 10.32% | 11.57% | 9.37% |
| The Farmers & Merchants Bank | $949.4M | Risk-based | 12.76% | 12.76% | 14.01% | 10.02% |
| Peer 25th percentile | 10.40% | 10.40% | 11.65% | 9.45% | ||
| Peer median | 12.76% | 12.76% | 13.73% | 10.02% | ||
| Peer 75th percentile | 12.93% | 12.93% | 14.01% | 10.46% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/1228034/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.