First County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.02% (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: 5.02% (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 12.08% +5.58 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 | $220.2M | 220,196 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.82B | 1,823,029 | RCOAA223 |
| Recomputed ratio | 12.08% | numerator / denominator | |
| Filed ratio | 12.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.58 pp | $101.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.08% +4.08 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 | $220.2M | 220,196 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.82B | 1,823,029 | RCOAA223 |
| Recomputed ratio | 12.08% | numerator / denominator | |
| Filed ratio | 12.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.08 pp | $74.4M | capital that could be lost first |
Total risk-based capital ratio 13.02% +3.02 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 | $237.3M | 237,331 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.82B | 1,823,029 | RCOAA223 |
| Recomputed ratio | 13.02% | numerator / denominator | |
| Filed ratio | 13.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.02 pp | $55.0M | capital that could be lost first |
Tier 1 leverage ratio 9.55% +4.55 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 | $220.2M | 220,196 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.31B | 2,305,207 | RCOAA224 |
| Recomputed ratio | 9.55% | numerator / denominator | |
| Filed ratio | 9.55% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.55 pp | $104.9M | 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 | 8,230 | 8,230 | 8,230 | 8,230 | 8,230 | 8,230 | RCOAP742 |
| Retained earnings | 211,966 | 207,978 | 206,564 | 204,971 | 203,400 | 202,654 | RCOAKW00 |
| Accumulated other comprehensive income | (29,319) | (30,722) | (32,143) | (34,996) | (36,443) | (37,841) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 190,877 | 185,486 | 182,651 | 178,205 | 175,187 | 173,043 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 29,319 | 30,722 | 32,143 | 34,996 | 36,443 | 37,841 | P859 - P840 |
| Common equity Tier 1 capital | 220,196 | 216,208 | 214,794 | 213,201 | 211,630 | 210,884 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 220,196 | 216,208 | 214,794 | 213,201 | 211,630 | 210,884 | RCOA8274 |
| Tier 2 capital | 17,135 | 18,886 | 17,813 | 17,806 | 18,042 | 18,124 | RCOA5311 |
| Allowance includable in Tier 2 capital | 17,135 | 18,886 | 17,813 | 17,806 | 18,042 | 18,124 | RCOA5310 |
| Total capital | 237,331 | 235,094 | 232,607 | 231,007 | 229,672 | 229,008 | RCOA3792 |
| Total risk-weighted assets | 1,823,029 | 1,704,141 | 1,612,990 | 1,576,710 | 1,573,530 | 1,584,904 | RCOAA223 |
| Average total assets for the leverage ratio | 2,305,207 | 2,261,496 | 2,261,252 | 2,219,910 | 2,248,381 | 2,272,328 | 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 | $87.1M | $817K | 0.94% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $315.0M | $58.1M | 18.46% | 3.19% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5K | $1K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $728.7M | $387.9M | 53.23% | 21.28% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.1M | $6.2M | 150.00% | 0.34% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.5M | $2.3M | 150.00% | 0.12% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.18B | $1.17B | 99.61% | 64.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $133.0M | $123.1M | 92.59% | 6.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $53.1M | $52.4M | 98.67% | 2.87% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $641K | $128K | 20.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $18.1M | NA | 0.99% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.80B | does not tie to item 31 ($1.81B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.82B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.82B | 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 | 12.08% | 12.08% | 13.02% | 9.55% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.69% | 12.69% | 13.80% | 9.56% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.32% | 13.32% | 14.42% | 9.50% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 13.52% | 13.52% | 14.65% | 9.60% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.45% | 13.45% | 14.60% | 9.41% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.31% | 13.31% | 14.45% | 9.28% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.35% | 13.35% | 14.45% | 8.85% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.63% | 13.63% | 14.73% | 8.80% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.56% | 13.56% | 14.70% | 9.03% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.53% | 13.53% | 14.64% | 9.34% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.39% | 13.39% | 14.48% | 9.39% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.50% | 13.50% | 14.60% | 9.55% | 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 County Bank (this bank) | Risk-based | 12.08% | 12.08% | 13.02% | 9.55% | |
| Peoples Bank | $2.42B | CBLR | NA | NA | NA | 13.27% |
| Coastal States Bank | $2.42B | Risk-based | 12.30% | 12.30% | 13.39% | 11.12% |
| First United Bank | $2.41B | Risk-based | 15.64% | 15.64% | 16.83% | 11.17% |
| El Dorado Savings Bank, F.S.B. | $2.44B | Risk-based | 53.22% | 53.22% | 54.20% | 13.43% |
| Credit One Bank, N.A. | $2.44B | CBLR | NA | NA | NA | 28.17% |
| Traditional Bank, Inc. | $2.44B | Risk-based | 14.02% | 14.02% | 15.11% | 10.56% |
| John Marshall Bank | $2.40B | Risk-based | 15.59% | 15.59% | 16.68% | 12.95% |
| Cogent Bank | $2.45B | Risk-based | 11.95% | 11.95% | 13.01% | 9.72% |
| Peer 25th percentile | 12.73% | 12.73% | 13.82% | 10.98% | ||
| Peer median | 14.80% | 14.80% | 15.90% | 12.06% | ||
| Peer 75th percentile | 15.62% | 15.62% | 16.79% | 13.31% | ||
| This bank's percentile | 17 | 17 | 17 | 0 |
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/958204/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.