First Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.15% (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: 5.15% (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 11.96% +5.46 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 | $41.0M | 40,984 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $342.7M | 342,749 | RCOAA223 |
| Recomputed ratio | 11.96% | numerator / denominator | |
| Filed ratio | 11.96% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.46 pp | $18.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.96% +3.96 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 | $41.0M | 40,984 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $342.7M | 342,749 | RCOAA223 |
| Recomputed ratio | 11.96% | numerator / denominator | |
| Filed ratio | 11.96% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.96 pp | $13.6M | capital that could be lost first |
Total risk-based capital ratio 13.15% +3.15 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 | $45.1M | 45,075 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $342.7M | 342,749 | RCOAA223 |
| Recomputed ratio | 13.15% | numerator / denominator | |
| Filed ratio | 13.15% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.15 pp | $10.8M | capital that could be lost first |
Tier 1 leverage ratio 9.93% +4.93 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 | $41.0M | 40,984 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $412.7M | 412,698 | RCOAA224 |
| Recomputed ratio | 9.93% | numerator / denominator | |
| Filed ratio | 9.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.93 pp | $20.3M | 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 | 22,000 | 22,000 | 22,000 | 22,000 | 22,000 | 22,000 | RCOAP742 |
| Retained earnings | 18,984 | 18,907 | 19,122 | 18,924 | 18,585 | 18,514 | RCOAKW00 |
| Accumulated other comprehensive income | (710) | (568) | (317) | (449) | (937) | (1,059) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,274 | 40,339 | 40,805 | 40,475 | 39,648 | 39,455 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 710 | 568 | 317 | 449 | 937 | 1,059 | P859 - P840 |
| Common equity Tier 1 capital | 40,984 | 40,907 | 41,122 | 40,924 | 40,585 | 40,514 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,984 | 40,907 | 41,122 | 40,924 | 40,585 | 40,514 | RCOA8274 |
| Tier 2 capital | 4,091 | 4,090 | 4,031 | 3,960 | 3,962 | 3,962 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,091 | 4,090 | 4,031 | 3,960 | 3,962 | 3,962 | RCOA5310 |
| Total capital | 45,075 | 44,997 | 45,153 | 44,884 | 44,547 | 44,476 | RCOA3792 |
| Total risk-weighted assets | 342,749 | 345,338 | 337,155 | 333,313 | 328,910 | 321,990 | RCOAA223 |
| Average total assets for the leverage ratio | 412,698 | 411,072 | 406,942 | 413,703 | 401,396 | 396,323 | 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 | $13.4M | $696K | 5.19% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $39.1M | $3.4M | 8.72% | 1.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $85.3M | $57.9M | 67.83% | 16.88% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $682K | $1.0M | 150.00% | 0.30% | RC-R Part II, item 4.b, 5.b |
| Loans: all other | $253.4M | $252.2M | 99.54% | 73.59% | RC-R Part II, item 4.d, 5.d |
| All other assets | $26.3M | $24.1M | 91.39% | 7.02% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.8M | $3.5M | 91.70% | 1.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $342.7M | ties to item 31 ($342.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $342.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $342.7M | 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 | 11.96% | 11.96% | 13.15% | 9.93% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.85% | 11.85% | 13.03% | 9.95% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.20% | 12.20% | 13.39% | 10.11% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.28% | 12.28% | 13.47% | 9.89% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.34% | 12.34% | 13.54% | 10.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.58% | 12.58% | 13.81% | 10.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.26% | 12.26% | 13.51% | 9.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.44% | 12.44% | 13.67% | 9.67% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.37% | 12.37% | 13.60% | 9.54% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.17% | 12.17% | 13.37% | 9.13% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.16% | 12.16% | 13.35% | 9.12% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.60% | 11.60% | 12.75% | 8.94% | 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 Community Bank (this bank) | Risk-based | 11.96% | 11.96% | 13.15% | 9.93% | |
| Farmers and Merchants Bank of South Carolina | $413.6M | Risk-based | 42.67% | 42.67% | 43.42% | 16.56% |
| Bank of Frankewing | $413.1M | CBLR | NA | NA | NA | 11.25% |
| State Bank & Trust | $413.0M | CBLR | NA | NA | NA | 9.01% |
| Branson Bank | $414.1M | Risk-based | 11.24% | 11.24% | 12.49% | 9.20% |
| First Vision Bank of Tennessee | $414.2M | Risk-based | 17.72% | 17.72% | 18.97% | 12.40% |
| CIBC National Trust Company | $412.8M | Risk-based | 215.65% | 215.65% | 215.86% | 59.61% |
| Alliance Community Bank | $414.5M | Risk-based | 14.29% | 14.29% | 15.26% | 9.08% |
| Little Horn State Bank | $412.6M | Risk-based | 11.34% | 11.34% | 12.59% | 10.34% |
| Peer 25th percentile | 12.08% | 12.08% | 13.26% | 9.17% | ||
| Peer median | 16.00% | 16.00% | 17.11% | 10.80% | ||
| Peer 75th percentile | 36.43% | 36.43% | 37.31% | 13.44% | ||
| This bank's percentile | 33 | 33 | 33 | 38 |
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/932745/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.