First & Farmers National Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.86% (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: 7.86% (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 14.61% +8.11 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 | $80.3M | 80,305 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $549.6M | 549,611 | RCOAA223 |
| Recomputed ratio | 14.61% | numerator / denominator | |
| Filed ratio | 14.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.11 pp | $44.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.61% +6.61 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 | $80.3M | 80,305 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $549.6M | 549,611 | RCOAA223 |
| Recomputed ratio | 14.61% | numerator / denominator | |
| Filed ratio | 14.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.61 pp | $36.3M | capital that could be lost first |
Total risk-based capital ratio 15.86% +5.86 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 | $87.2M | 87,187 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $549.6M | 549,611 | RCOAA223 |
| Recomputed ratio | 15.86% | numerator / denominator | |
| Filed ratio | 15.86% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.86 pp | $32.2M | capital that could be lost first |
Tier 1 leverage ratio 11.51% +6.51 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 | $80.3M | 80,305 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $698.0M | 697,974 | RCOAA224 |
| Recomputed ratio | 11.51% | numerator / denominator | |
| Filed ratio | 11.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.51 pp | $45.4M | 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 | 47,050 | 47,050 | 47,050 | 47,050 | 47,050 | 47,050 | RCOAP742 |
| Retained earnings | 35,100 | 33,125 | 32,625 | 34,219 | 31,890 | 29,794 | RCOAKW00 |
| Accumulated other comprehensive income | (3,826) | (3,754) | (3,320) | (3,710) | (5,544) | (5,891) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 78,324 | 76,421 | 76,355 | 77,559 | 73,396 | 70,953 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,981 | 1,478 | 612 | 843 | 2,245 | 2,161 | P859 - P840 |
| Common equity Tier 1 capital | 80,305 | 77,899 | 76,967 | 78,402 | 75,641 | 73,114 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 80,305 | 77,899 | 76,967 | 78,402 | 75,641 | 73,114 | RCOA8274 |
| Tier 2 capital | 6,882 | 6,627 | 6,663 | 6,594 | 6,564 | 6,557 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,882 | 6,627 | 6,663 | 6,594 | 6,564 | 6,557 | RCOA5310 |
| Total capital | 87,187 | 84,526 | 83,630 | 84,996 | 82,205 | 79,671 | RCOA3792 |
| Total risk-weighted assets | 549,611 | 529,012 | 531,810 | 526,641 | 524,125 | 523,580 | RCOAA223 |
| Average total assets for the leverage ratio | 697,974 | 676,056 | 671,285 | 667,408 | 661,612 | 656,311 | 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 | $42.4M | $3.6M | 8.56% | 0.66% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $165.3M | $44.0M | 26.60% | 7.98% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.1M | $221K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $314.2M | $276.9M | 88.10% | 50.29% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.4M | $6.6M | 150.00% | 1.20% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $2.3M | $3.4M | 150.00% | 0.63% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $174.2M | $174.2M | 99.99% | 31.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.4M | $17.7M | 86.69% | 3.22% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.1M | $24.0M | 95.62% | 4.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | 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 | $550.6M | ties to item 31 ($550.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $550.6M | RCONB704 |
| Less: excess allowance for credit losses | $973K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $549.6M | 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 | 14.61% | 14.61% | 15.86% | 11.51% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.73% | 14.73% | 15.98% | 11.52% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.47% | 14.47% | 15.73% | 11.47% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.89% | 14.89% | 16.14% | 11.75% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.43% | 14.43% | 15.68% | 11.43% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.96% | 13.96% | 15.22% | 11.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.82% | 13.82% | 15.07% | 11.38% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.11% | 14.11% | 15.37% | 11.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.48% | 13.48% | 14.73% | 11.05% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.32% | 13.32% | 14.57% | 10.66% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.49% | 13.49% | 14.74% | 10.63% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.77% | 13.77% | 15.02% | 10.77% | 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 National Bank, Inc. (this bank) | Risk-based | 14.61% | 14.61% | 15.86% | 11.51% | |
| Pilgrim Bank | $714.6M | Risk-based | 14.44% | 14.44% | 15.37% | 10.21% |
| Florida Capital Bank, N.A. | $713.1M | Risk-based | 15.04% | 15.04% | 16.29% | 9.77% |
| Grand Bank | $712.8M | Risk-based | 12.56% | 12.56% | 13.81% | 10.33% |
| Time Bank | $712.8M | CBLR | NA | NA | NA | 11.91% |
| Prospect Bank | $715.6M | Risk-based | 12.09% | 12.09% | 12.77% | 8.50% |
| Pioneer Trust Bank, N.A. | $712.5M | Risk-based | 19.92% | 19.92% | 21.17% | 15.26% |
| First Fidelity Bank | $717.0M | Risk-based | 12.88% | 12.88% | 13.32% | 9.41% |
| Hickory Point Bank and Trust | $717.5M | Risk-based | 16.15% | 16.15% | 17.25% | 11.04% |
| Union Bank | $710.2M | Risk-based | 19.50% | 19.50% | 20.76% | 11.40% |
| Artisans' Bank | $718.2M | Risk-based | 13.01% | 13.01% | 13.95% | 10.44% |
| Peer 25th percentile | 12.88% | 12.88% | 13.81% | 9.88% | ||
| Peer median | 14.44% | 14.44% | 15.37% | 10.38% | ||
| Peer 75th percentile | 16.15% | 16.15% | 17.25% | 11.31% | ||
| This bank's percentile | 56 | 56 | 56 | 80 |
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/721949/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.