First Bankers Trust Company, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.08% (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: 9.08% (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 16.13% +9.63 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 | $121.1M | 121,090 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $750.8M | 750,803 | RCOAA223 |
| Recomputed ratio | 16.13% | numerator / denominator | |
| Filed ratio | 16.13% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.63 pp | $72.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.13% +8.13 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 | $121.1M | 121,090 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $750.8M | 750,803 | RCOAA223 |
| Recomputed ratio | 16.13% | numerator / denominator | |
| Filed ratio | 16.13% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.13 pp | $61.0M | capital that could be lost first |
Total risk-based capital ratio 17.08% +7.08 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 | $128.2M | 128,212 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $750.8M | 750,803 | RCOAA223 |
| Recomputed ratio | 17.08% | numerator / denominator | |
| Filed ratio | 17.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.08 pp | $53.1M | capital that could be lost first |
Tier 1 leverage ratio 10.00% +5.00 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 | $121.1M | 121,090 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.21B | 1,211,485 | RCOAA224 |
| Recomputed ratio | 10.00% | numerator / denominator | |
| Filed ratio | 10.00% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.00 pp | $60.5M | 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 | 27,801 | 27,801 | 27,801 | 27,801 | 27,801 | 27,801 | RCOAP742 |
| Retained earnings | 96,005 | 95,030 | 93,628 | 92,793 | 91,339 | 90,486 | RCOAKW00 |
| Accumulated other comprehensive income | (36,310) | (35,126) | (35,030) | (36,416) | (41,966) | (41,705) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 87,496 | 87,705 | 86,399 | 84,178 | 77,174 | 76,582 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 33,594 | 32,410 | 32,314 | 32,267 | 37,809 | 37,985 | P859 - P840 |
| Common equity Tier 1 capital | 121,090 | 120,115 | 118,713 | 116,445 | 114,983 | 114,567 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 121,090 | 120,115 | 118,713 | 116,445 | 114,983 | 114,567 | RCOA8274 |
| Tier 2 capital | 7,122 | 6,965 | 6,902 | 6,875 | 8,725 | 8,511 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,122 | 6,965 | 6,902 | 6,875 | 8,725 | 8,511 | RCOA5310 |
| Total capital | 128,212 | 127,080 | 125,615 | 123,320 | 123,708 | 123,078 | RCOA3792 |
| Total risk-weighted assets | 750,803 | 753,912 | 770,470 | 771,979 | 761,072 | 750,998 | RCOAA223 |
| Average total assets for the leverage ratio | 1,211,485 | 1,232,860 | 1,254,979 | 1,246,617 | 1,206,950 | 1,199,559 | 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 | $95.3M | $1.9M | 2.04% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $486.1M | $84.2M | 17.32% | 11.21% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $65.5M | $73K | 0.11% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $86.6M | $43.6M | 50.40% | 5.81% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $7.8M | $11.7M | 150.00% | 1.55% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $534.1M | $526.8M | 98.63% | 70.16% | RC-R Part II, item 4.d, 5.d |
| All other assets | $61.8M | $58.2M | 94.15% | 7.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $24.4M | $24.4M | 99.91% | 3.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $750.8M | ties to item 31 ($750.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $750.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $750.8M | 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 | 16.13% | 16.13% | 17.08% | 10.00% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.93% | 15.93% | 16.86% | 9.74% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.41% | 15.41% | 16.30% | 9.46% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.08% | 15.08% | 15.97% | 9.34% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.11% | 15.11% | 16.25% | 9.53% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.26% | 15.26% | 16.39% | 9.55% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.23% | 15.23% | 16.36% | 9.56% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.81% | 14.81% | 15.91% | 9.59% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.99% | 14.99% | 16.08% | 9.94% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.24% | 15.24% | 16.35% | 9.69% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.05% | 15.05% | 16.30% | 9.47% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.41% | 15.41% | 16.66% | 9.46% | 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 Bankers Trust Company, N.A. (this bank) | Risk-based | 16.13% | 16.13% | 17.08% | 10.00% | |
| Pilot Grove Savings Bank | $1.22B | Risk-based | 10.22% | 10.22% | 11.09% | 8.82% |
| Fidelity Bank | $1.23B | Risk-based | 29.16% | 29.16% | 29.96% | 20.32% |
| Uwharrie Bank | $1.22B | Risk-based | 13.79% | 15.09% | 15.85% | 10.07% |
| Citizens State Bank | $1.22B | CBLR | NA | NA | NA | 12.95% |
| Mutualone Bank | $1.22B | CBLR | NA | NA | NA | 21.09% |
| Dayspring Bank | $1.23B | CBLR | NA | NA | NA | 10.71% |
| Texas National Bank | $1.22B | Risk-based | 15.07% | 15.07% | 16.33% | 10.17% |
| Peoplessouth Bank | $1.21B | CBLR | NA | NA | NA | 10.45% |
| Bank of the Orient | $1.21B | CBLR | NA | NA | NA | 11.65% |
| Peer 25th percentile | 12.90% | 13.86% | 14.66% | 10.17% | ||
| Peer median | 14.43% | 15.08% | 16.09% | 10.71% | ||
| Peer 75th percentile | 18.60% | 18.61% | 19.73% | 12.95% | ||
| This bank's percentile | 75 | 75 | 75 | 11 |
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/344647/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.