First Exchange Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.02% (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: 6.02% (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 12.76% +6.26 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 | $35.3M | 35,276 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.4M | 276,442 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.26 pp | $17.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.76% +4.76 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 | $35.3M | 35,276 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.4M | 276,442 | RCOAA223 |
| Recomputed ratio | 12.76% | numerator / denominator | |
| Filed ratio | 12.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.76 pp | $13.2M | capital that could be lost first |
Total risk-based capital ratio 14.02% +4.02 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 | $38.7M | 38,745 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $276.4M | 276,442 | RCOAA223 |
| Recomputed ratio | 14.02% | numerator / denominator | |
| Filed ratio | 14.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.02 pp | $11.1M | capital that could be lost first |
Tier 1 leverage ratio 8.96% +3.96 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 | $35.3M | 35,276 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $393.7M | 393,659 | RCOAA224 |
| Recomputed ratio | 8.96% | numerator / denominator | |
| Filed ratio | 8.96% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.96 pp | $15.6M | 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 | 10,766 | 10,766 | 10,766 | 10,766 | 10,766 | 10,766 | RCOAP742 |
| Retained earnings | 24,510 | 24,006 | 23,455 | 23,354 | 22,931 | 23,376 | RCOAKW00 |
| Accumulated other comprehensive income | (4,220) | (4,310) | (4,009) | (4,182) | (5,021) | (4,869) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 31,056 | 30,462 | 30,212 | 29,938 | 28,676 | 29,273 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,220 | 4,310 | 4,009 | 4,182 | 5,021 | 4,869 | P859 - P840 |
| Common equity Tier 1 capital | 35,276 | 34,772 | 34,221 | 34,120 | 33,697 | 34,142 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,276 | 34,772 | 34,221 | 34,120 | 33,697 | 34,142 | RCOA8274 |
| Tier 2 capital | 3,469 | 3,450 | 3,348 | 3,222 | 3,281 | 3,252 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,469 | 3,450 | 3,348 | 3,222 | 3,281 | 3,252 | RCOA5310 |
| Total capital | 38,745 | 38,222 | 37,569 | 37,342 | 36,978 | 37,394 | RCOA3792 |
| Total risk-weighted assets | 276,442 | 275,418 | 267,205 | 256,057 | 260,967 | 259,185 | RCOAA223 |
| Average total assets for the leverage ratio | 393,659 | 384,208 | 378,702 | 375,676 | 376,905 | 381,325 | 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 | $50.1M | $109K | 0.22% | 0.04% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $34.1M | $5.9M | 17.27% | 2.12% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $148.1M | $101.6M | 68.56% | 36.59% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $6.5M | $9.7M | 150.00% | 3.49% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $140.1M | $129.6M | 92.51% | 46.71% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.1M | $17.9M | 98.81% | 6.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.1M | $10.1M | 77.50% | 3.65% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.7M | 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 | $274.9M | ties to item 31 ($274.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $277.6M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $276.4M | 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 | 12.76% | 12.76% | 14.02% | 8.96% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.63% | 12.63% | 13.88% | 9.05% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.81% | 12.81% | 14.06% | 9.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.33% | 13.33% | 14.58% | 9.08% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.91% | 12.91% | 14.17% | 8.94% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.17% | 13.17% | 14.43% | 8.95% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.89% | 12.89% | 14.15% | 8.83% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.86% | 12.86% | 14.11% | 8.76% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 8.66% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 8.88% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.51% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.62% | 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 Exchange Bank (this bank) | Risk-based | 12.76% | 12.76% | 14.02% | 8.96% | |
| Alliance Bank | $391.3M | CBLR | NA | NA | NA | 13.57% |
| Farmers State Bank | $391.5M | Risk-based | 20.19% | 20.19% | 21.38% | 14.41% |
| Waypoint Bank | $391.5M | Risk-based | 12.86% | 12.86% | 14.12% | 10.87% |
| San Luis Valley Federal Bank | $390.2M | Risk-based | 29.43% | 29.43% | 30.68% | 17.98% |
| Bloomsdale Bank | $390.2M | Risk-based | 12.39% | 12.39% | 13.43% | 8.94% |
| Great Plains State Bank | $392.0M | CBLR | NA | NA | NA | 10.81% |
| The First Citizens National Bank of Upper Sandusky | $389.9M | CBLR | NA | NA | NA | 12.59% |
| The Exchange Bank of Alabama | $392.5M | CBLR | NA | NA | NA | 15.30% |
| Iowa State Bank | $392.9M | Risk-based | 15.52% | 15.52% | 16.80% | 11.03% |
| Lakeside Bank | $389.2M | CBLR | NA | NA | NA | 14.37% |
| Peer 25th percentile | 12.86% | 12.86% | 14.12% | 10.91% | ||
| Peer median | 15.52% | 15.52% | 16.80% | 13.08% | ||
| Peer 75th percentile | 20.19% | 20.19% | 21.38% | 14.40% | ||
| This bank's percentile | 20 | 20 | 20 | 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/170332/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.