First Farmers Bank & Trust Co.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.07% (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: 6.07% (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 12.82% +6.32 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 | $355.4M | 355,409 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.77B | 2,772,214 | RCOAA223 |
| Recomputed ratio | 12.82% | numerator / denominator | |
| Filed ratio | 12.82% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.32 pp | $175.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.82% +4.82 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 | $355.4M | 355,409 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.77B | 2,772,214 | RCOAA223 |
| Recomputed ratio | 12.82% | numerator / denominator | |
| Filed ratio | 12.82% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.82 pp | $133.6M | capital that could be lost first |
Total risk-based capital ratio 14.07% +4.07 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 | $390.2M | 390,185 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.77B | 2,772,214 | RCOAA223 |
| Recomputed ratio | 14.07% | numerator / denominator | |
| Filed ratio | 14.07% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.07 pp | $113.0M | capital that could be lost first |
Tier 1 leverage ratio 10.06% +5.06 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 | $355.4M | 355,409 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.53B | 3,532,020 | RCOAA224 |
| Recomputed ratio | 10.06% | numerator / denominator | |
| Filed ratio | 10.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.06 pp | $178.8M | 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 | 91,036 | 91,036 | 91,036 | 91,036 | 91,036 | 91,036 | RCOAP742 |
| Retained earnings | 274,014 | 262,203 | 258,317 | 251,963 | 240,523 | 238,317 | RCOAKW00 |
| Accumulated other comprehensive income | (23,989) | (26,591) | (19,363) | (23,124) | (32,002) | (31,115) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 341,061 | 326,648 | 329,990 | 319,875 | 299,557 | 298,238 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 14,348 | 16,955 | 9,761 | 13,599 | 22,506 | 21,598 | P859 - P840 |
| Common equity Tier 1 capital | 355,409 | 343,603 | 339,751 | 333,474 | 322,063 | 319,836 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 355,409 | 343,603 | 339,751 | 333,474 | 322,063 | 319,836 | RCOA8274 |
| Tier 2 capital | 34,776 | 34,567 | 33,970 | 32,946 | 33,077 | 33,038 | RCOA5311 |
| Allowance includable in Tier 2 capital | 34,776 | 34,567 | 33,970 | 32,946 | 33,077 | 33,038 | RCOA5310 |
| Total capital | 390,185 | 378,170 | 373,721 | 366,420 | 355,140 | 352,874 | RCOA3792 |
| Total risk-weighted assets | 2,772,214 | 2,758,771 | 2,714,723 | 2,632,583 | 2,644,345 | 2,597,535 | RCOAA223 |
| Average total assets for the leverage ratio | 3,532,020 | 3,485,363 | 3,371,584 | 3,315,049 | 3,292,162 | 3,260,802 | 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 | $115.1M | $19.0M | 16.52% | 0.68% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $726.6M | $122.5M | 16.86% | 4.40% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $260.4M | $145.7M | 55.97% | 5.24% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $23.1M | $34.6M | 150.00% | 1.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $2.30B | $2.29B | 99.71% | 82.40% | RC-R Part II, item 4.d, 5.d |
| All other assets | $124.5M | $106.9M | 85.93% | 3.84% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.3M | $15.9M | 1250.00% | 0.57% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $57.1M | $37.5M | 65.74% | 1.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $9.7M | $3.5M | 36.00% | 0.13% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $3.9M | NA | 0.14% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.78B | ties to item 31 ($2.78B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.78B | RCONB704 |
| Less: excess allowance for credit losses | $9.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.77B | 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 | 12.82% | 12.82% | 14.07% | 10.06% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.45% | 12.45% | 13.71% | 9.86% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.52% | 12.52% | 13.77% | 10.08% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.67% | 12.67% | 13.92% | 10.06% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.18% | 12.18% | 13.43% | 9.78% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.31% | 12.31% | 13.59% | 9.81% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.31% | 12.31% | 13.45% | 9.64% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.00% | 12.00% | 13.11% | 9.52% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.93% | 11.93% | 13.16% | 9.53% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.20% | 12.20% | 13.45% | 9.93% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.14% | 12.14% | 13.27% | 9.82% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 11.98% | 11.98% | 13.22% | 9.77% | 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 Farmers Bank & Trust Co. (this bank) | Risk-based | 12.82% | 12.82% | 14.07% | 10.06% | |
| Bank of Ann Arbor | $3.50B | Risk-based | 14.27% | 14.27% | 15.42% | 13.17% |
| MVB Bank, Inc. | $3.50B | CBLR | NA | NA | NA | 10.27% |
| The Farmers & Merchants State Bank | $3.49B | Risk-based | 11.84% | 11.84% | 12.91% | 9.44% |
| Cache Valley Bank | $3.49B | Risk-based | 12.04% | 12.04% | 13.19% | 10.68% |
| Ponce Bank, N.A. | $3.49B | Risk-based | 17.87% | 17.87% | 18.88% | 15.81% |
| Banco do Brasil Americas | $3.47B | Risk-based | 23.30% | 23.30% | 24.56% | 10.90% |
| PCB Bank | $3.47B | Risk-based | 13.35% | 13.35% | 14.58% | 11.54% |
| Bankwell Bank | $3.47B | Risk-based | 11.67% | 11.67% | 12.70% | 10.39% |
| Old Plank Trail Community Bank, N.A. | $3.53B | Risk-based | 10.81% | 10.81% | 11.46% | 8.82% |
| Peer 25th percentile | 11.80% | 11.80% | 12.86% | 10.27% | ||
| Peer median | 12.69% | 12.69% | 13.89% | 10.68% | ||
| Peer 75th percentile | 15.17% | 15.17% | 16.29% | 11.54% | ||
| This bank's percentile | 50 | 50 | 50 | 22 |
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/139843/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.