First Farmers and Commercial Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.80% (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: 7.80% (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 14.54% +8.04 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 | $22.2M | 22,187 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.5M | 152,544 | RCOAA223 |
| Recomputed ratio | 14.54% | numerator / denominator | |
| Filed ratio | 14.54% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.04 pp | $12.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.54% +6.54 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 | $22.2M | 22,187 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.5M | 152,544 | RCOAA223 |
| Recomputed ratio | 14.54% | numerator / denominator | |
| Filed ratio | 14.54% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.54 pp | $9.9M | capital that could be lost first |
Total risk-based capital ratio 15.80% +5.80 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 | $24.1M | 24,099 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $152.5M | 152,544 | RCOAA223 |
| Recomputed ratio | 15.80% | numerator / denominator | |
| Filed ratio | 15.80% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.80 pp | $8.8M | capital that could be lost first |
Tier 1 leverage ratio 9.86% +4.86 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 | $22.2M | 22,187 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $225.0M | 224,981 | RCOAA224 |
| Recomputed ratio | 9.86% | numerator / denominator | |
| Filed ratio | 9.86% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.86 pp | $10.9M | 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 | 1,215 | 1,215 | 1,215 | 1,215 | 1,215 | 1,215 | RCOAP742 |
| Retained earnings | 20,972 | 20,842 | 20,469 | 20,237 | 19,703 | 19,438 | RCOAKW00 |
| Accumulated other comprehensive income | (19) | (16) | (13) | (25) | (52) | (82) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,168 | 22,041 | 21,671 | 21,427 | 20,866 | 20,571 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19 | 16 | 13 | 25 | 52 | 82 | P859 - P840 |
| Common equity Tier 1 capital | 22,187 | 22,057 | 21,684 | 21,452 | 20,918 | 20,653 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 22,187 | 22,057 | 21,684 | 21,452 | 20,918 | 20,653 | RCOA8274 |
| Tier 2 capital | 1,912 | 1,947 | 1,860 | 1,924 | 1,840 | 1,789 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,912 | 1,947 | 1,860 | 1,924 | 1,840 | 1,789 | RCOA5310 |
| Total capital | 24,099 | 24,004 | 23,544 | 23,376 | 22,758 | 22,442 | RCOA3792 |
| Total risk-weighted assets | 152,544 | 155,378 | 148,317 | 153,517 | 146,707 | 142,628 | RCOAA223 |
| Average total assets for the leverage ratio | 224,981 | 219,895 | 222,214 | 220,353 | 218,191 | 217,257 | 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 | $17.5M | $2.5M | 14.44% | 1.65% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.7M | $3.3M | 22.39% | 2.15% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19.9M | $4.0M | 20.00% | 2.60% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $74.3M | $41.6M | 55.96% | 27.18% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $110K | $165K | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $90.9M | $90.9M | 100.00% | 59.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.8M | $8.9M | 91.14% | 5.85% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $70K | $70K | 100.00% | 0.05% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.6M | NA | 1.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $151.4M | ties to item 31 ($151.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $153.0M | RCONB704 |
| Less: excess allowance for credit losses | $444K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $152.5M | 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 | 14.54% | 14.54% | 15.80% | 9.86% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.20% | 14.20% | 15.45% | 10.03% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.62% | 14.62% | 15.87% | 9.76% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.97% | 13.97% | 15.23% | 9.74% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.26% | 14.26% | 15.51% | 9.59% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.48% | 14.48% | 15.73% | 9.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.91% | 13.91% | 15.16% | 9.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.10% | 13.10% | 14.35% | 8.87% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.83% | 12.83% | 14.08% | 8.67% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.14% | 12.14% | 13.39% | 8.61% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.56% | 12.56% | 13.81% | 8.81% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.81% | 12.81% | 14.06% | 8.74% | 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 Farmers and Commercial Bank (this bank) | Risk-based | 14.54% | 14.54% | 15.80% | 9.86% | |
| First Security Bank and Trust Company | $226.0M | CBLR | NA | NA | NA | 10.09% |
| Community Bank of Cameron | $226.9M | Risk-based | 13.42% | 13.42% | 14.67% | 9.00% |
| Eagle Bank | $226.9M | Risk-based | 22.37% | 22.37% | 23.62% | 14.35% |
| Muenster State Bank | $227.0M | CBLR | NA | NA | NA | 14.78% |
| The First Security Bank | $225.6M | Risk-based | 11.14% | 11.14% | 12.27% | 7.98% |
| Stockgrowers State Bank | $227.1M | CBLR | NA | NA | NA | 14.13% |
| I3 Bank | $225.5M | Risk-based | 10.53% | 10.53% | 11.76% | 8.80% |
| Blue Grass Savings Bank | $225.5M | CBLR | NA | NA | NA | 14.30% |
| Peer 25th percentile | 10.99% | 10.99% | 12.14% | 8.95% | ||
| Peer median | 12.28% | 12.28% | 13.47% | 12.11% | ||
| Peer 75th percentile | 15.66% | 15.66% | 16.91% | 14.31% | ||
| This bank's percentile | 75 | 75 | 75 | 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/702836/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.