First Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.59% (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: 3.59% (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 10.61% +4.11 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 | $318.2M | 318,194 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.00B | 2,999,704 | RCOAA223 |
| Recomputed ratio | 10.61% | numerator / denominator | |
| Filed ratio | 10.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.11 pp | $123.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.61% +2.61 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 | $318.2M | 318,194 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.00B | 2,999,704 | RCOAA223 |
| Recomputed ratio | 10.61% | numerator / denominator | |
| Filed ratio | 10.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.61 pp | $78.2M | capital that could be lost first |
Total risk-based capital ratio 11.59% +1.59 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 | $347.7M | 347,702 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $3.00B | 2,999,704 | RCOAA223 |
| Recomputed ratio | 11.59% | numerator / denominator | |
| Filed ratio | 11.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.59 pp | $47.7M | capital that could be lost first |
Tier 1 leverage ratio 9.04% +4.04 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 | $318.2M | 318,194 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.52B | 3,520,677 | RCOAA224 |
| Recomputed ratio | 9.04% | numerator / denominator | |
| Filed ratio | 9.04% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.04 pp | $142.2M | 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 | 64,266 | 64,266 | 64,266 | 64,266 | 64,266 | 64,266 | RCOAP742 |
| Retained earnings | 254,477 | 242,091 | 234,913 | 224,407 | 217,852 | 208,510 | RCOAKW00 |
| Accumulated other comprehensive income | (34,185) | (36,485) | (33,128) | (35,087) | (40,940) | (40,127) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 284,558 | 269,872 | 266,051 | 253,586 | 241,178 | 232,649 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 33,636 | 35,936 | 32,579 | 34,538 | 40,391 | 39,578 | P859 - P840 |
| Common equity Tier 1 capital | 318,194 | 305,808 | 298,630 | 288,124 | 281,569 | 272,227 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 318,194 | 305,808 | 298,630 | 288,124 | 281,569 | 272,227 | RCOA8274 |
| Tier 2 capital | 29,508 | 27,252 | 24,972 | 24,093 | 21,533 | 21,279 | RCOA5311 |
| Allowance includable in Tier 2 capital | 29,508 | 27,252 | 24,972 | 24,093 | 21,533 | 21,279 | RCOA5310 |
| Total capital | 347,702 | 333,060 | 323,602 | 312,217 | 303,102 | 293,506 | RCOA3792 |
| Total risk-weighted assets | 2,999,704 | 2,937,650 | 2,867,682 | 2,814,168 | 2,708,291 | 2,608,607 | RCOAA223 |
| Average total assets for the leverage ratio | 3,520,677 | 3,483,406 | 3,372,584 | 3,272,181 | 3,159,661 | 3,051,491 | 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 | $170.4M | $11.4M | 6.70% | 0.38% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $381.7M | $71.4M | 18.71% | 2.38% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $23.7M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $766.5M | $408.8M | 53.34% | 13.63% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $54.7M | $82.1M | 150.00% | 2.74% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $5.9M | $8.8M | 150.00% | 0.29% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.12B | $2.09B | 98.79% | 69.79% | RC-R Part II, item 4.d, 5.d |
| All other assets | $198.7M | $179.9M | 90.53% | 6.00% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $180.2M | $136.7M | 75.87% | 4.56% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.0M | NA | 0.23% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.99B | ties to item 31 ($2.99B) |
|---|---|---|
| Risk-weighted assets before deductions | $3.00B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $3.00B | 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 | 10.61% | 10.61% | 11.59% | 9.04% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.41% | 10.41% | 11.34% | 8.78% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.41% | 10.41% | 11.28% | 8.85% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.24% | 10.24% | 11.09% | 8.81% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.40% | 10.40% | 11.19% | 8.91% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.44% | 10.44% | 11.25% | 8.92% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.38% | 10.38% | 11.27% | 8.98% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.38% | 10.38% | 11.27% | 8.96% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.47% | 10.47% | 11.36% | 8.97% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.41% | 10.41% | 11.28% | 8.76% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.43% | 10.43% | 11.29% | 9.01% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 9.78% | 9.78% | 10.62% | 8.57% | 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 Community Bank (this bank) | Risk-based | 10.61% | 10.61% | 11.59% | 9.04% | |
| Village Bank & Trust, N.A. | $3.63B | Risk-based | 10.97% | 10.97% | 11.88% | 9.53% |
| First Premier Bank | $3.64B | Risk-based | 19.95% | 19.95% | 21.18% | 13.67% |
| Colony Bank | $3.61B | Risk-based | 13.55% | 13.55% | 14.42% | 9.97% |
| First Community Bank | $3.61B | Risk-based | 15.32% | 15.32% | 16.58% | 10.23% |
| Parkway Bank and Trust Company | $3.66B | Risk-based | 12.59% | 12.59% | 13.75% | 11.50% |
| Frandsen Bank & Trust | $3.66B | Risk-based | 13.89% | 13.89% | 15.14% | 10.02% |
| Home Bank, N.A. | $3.60B | Risk-based | 14.41% | 14.41% | 15.61% | 12.11% |
| Cornerstone Capital Bank, SSB | $3.67B | CBLR | NA | NA | NA | 10.26% |
| Manasquan Bank | $3.59B | Risk-based | 11.00% | 11.00% | 11.94% | 9.69% |
| Southeast Bank | $3.58B | Risk-based | 12.52% | 12.52% | 13.30% | 8.51% |
| Peer 25th percentile | 12.52% | 12.52% | 13.30% | 9.76% | ||
| Peer median | 13.55% | 13.55% | 14.42% | 10.12% | ||
| Peer 75th percentile | 14.41% | 14.41% | 15.61% | 11.19% | ||
| This bank's percentile | 0 | 0 | 0 | 10 |
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/2596646/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.