First Central Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.47% (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: 7.47% (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 14.32% +7.82 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 | $102.6M | 102,597 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $716.4M | 716,425 | RCOAA223 |
| Recomputed ratio | 14.32% | numerator / denominator | |
| Filed ratio | 14.32% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.82 pp | $56.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.32% +6.32 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 | $102.6M | 102,597 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $716.4M | 716,425 | RCOAA223 |
| Recomputed ratio | 14.32% | numerator / denominator | |
| Filed ratio | 14.32% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.32 pp | $45.3M | capital that could be lost first |
Total risk-based capital ratio 15.47% +5.47 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 | $110.8M | 110,815 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $716.4M | 716,425 | RCOAA223 |
| Recomputed ratio | 15.47% | numerator / denominator | |
| Filed ratio | 15.47% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.47 pp | $39.2M | capital that could be lost first |
Tier 1 leverage ratio 10.30% +5.30 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 | $102.6M | 102,597 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $996.2M | 996,205 | RCOAA224 |
| Recomputed ratio | 10.30% | numerator / denominator | |
| Filed ratio | 10.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.30 pp | $52.8M | 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 | 74,964 | 74,964 | 74,964 | 74,964 | 74,964 | 74,964 | RCOAP742 |
| Retained earnings | 27,633 | 25,481 | 23,035 | 23,078 | 20,277 | 18,700 | RCOAKW00 |
| Accumulated other comprehensive income | (3,121) | (2,956) | (3,008) | (3,228) | (3,743) | (3,772) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 99,476 | 97,489 | 94,991 | 94,814 | 91,498 | 89,892 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,121 | 2,956 | 3,008 | 3,228 | 3,743 | 3,772 | P859 - P840 |
| Common equity Tier 1 capital | 102,597 | 100,445 | 97,999 | 98,042 | 95,241 | 93,664 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 102,597 | 100,445 | 97,999 | 98,042 | 95,241 | 93,664 | RCOA8274 |
| Tier 2 capital | 8,218 | 7,833 | 7,613 | 8,683 | 8,603 | 8,759 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,218 | 7,833 | 7,613 | 8,683 | 8,603 | 8,759 | RCOA5310 |
| Total capital | 110,815 | 108,278 | 105,612 | 106,725 | 103,844 | 102,423 | RCOA3792 |
| Total risk-weighted assets | 716,425 | 687,365 | 678,670 | 693,520 | 687,279 | 700,015 | RCOAA223 |
| Average total assets for the leverage ratio | 996,205 | 974,443 | 993,606 | 994,116 | 988,131 | 973,254 | 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 | $58.8M | $1.4M | 2.33% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.4M | $13.1M | 38.13% | 1.83% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5.0M | $1.0M | 20.00% | 0.14% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $468.4M | $234.2M | 50.00% | 32.69% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $10.6M | $11.6M | 108.86% | 1.62% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $416.9M | $409.1M | 98.12% | 57.10% | RC-R Part II, item 4.d, 5.d |
| All other assets | $36.2M | $33.4M | 92.38% | 4.66% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.0M | $5.8M | 97.07% | 0.81% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.8M | NA | 0.96% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $709.6M | ties to item 31 ($709.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $716.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $716.4M | 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 | 14.32% | 14.32% | 15.47% | 10.30% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.61% | 14.61% | 15.75% | 10.31% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.44% | 14.44% | 15.56% | 9.86% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.14% | 14.14% | 15.39% | 9.86% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.86% | 13.86% | 15.11% | 9.64% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.38% | 13.38% | 14.63% | 9.62% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.42% | 13.42% | 14.67% | 9.36% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.20% | 13.20% | 14.45% | 9.26% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.35% | 13.35% | 14.60% | 9.16% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.32% | 13.32% | 14.57% | 9.23% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.19% | 13.19% | 14.44% | 9.23% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.14% | 13.14% | 14.39% | 9.20% | 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 Central Savings Bank (this bank) | Risk-based | 14.32% | 14.32% | 15.47% | 10.30% | |
| Clear Fork Bank N.A. | $1.03B | CBLR | NA | NA | NA | 10.57% |
| Clear Mountain Bank, Inc. | $1.03B | CBLR | NA | NA | NA | 13.08% |
| First Service Bank | $1.02B | CBLR | NA | NA | NA | 9.06% |
| Prevail Bank | $1.03B | CBLR | NA | NA | NA | 12.60% |
| Sturgis Bank & Trust Company | $1.03B | Risk-based | 12.11% | 12.11% | 13.34% | 8.63% |
| American Pride Bank | $1.03B | CBLR | NA | NA | NA | 14.08% |
| Walden Savings Bank | $1.02B | Risk-based | 14.49% | 14.49% | 15.74% | 10.19% |
| Brannen Bank | $1.03B | Risk-based | 14.94% | 14.94% | 15.95% | 6.07% |
| Olympia Federal Savings and Loan Association | $1.02B | CBLR | NA | NA | NA | 12.15% |
| Grand Savings Bank | $1.03B | CBLR | NA | NA | NA | 11.97% |
| Peer 25th percentile | 13.30% | 13.30% | 14.54% | 9.34% | ||
| Peer median | 14.49% | 14.49% | 15.74% | 11.27% | ||
| Peer 75th percentile | 14.71% | 14.71% | 15.85% | 12.49% | ||
| This bank's percentile | 33 | 33 | 33 | 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/2797359/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.