First Federal Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.06% (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: 13.06% (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 20.56% +14.06 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 | $484.2M | 484,198 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.35B | 2,354,927 | RCOAA223 |
| Recomputed ratio | 20.56% | numerator / denominator | |
| Filed ratio | 20.56% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.06 pp | $331.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.56% +12.56 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 | $484.2M | 484,198 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.35B | 2,354,927 | RCOAA223 |
| Recomputed ratio | 20.56% | numerator / denominator | |
| Filed ratio | 20.56% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.56 pp | $295.8M | capital that could be lost first |
Total risk-based capital ratio 21.06% +11.06 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 | $495.9M | 495,867 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.35B | 2,354,927 | RCOAA223 |
| Recomputed ratio | 21.06% | numerator / denominator | |
| Filed ratio | 21.06% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.06 pp | $260.4M | capital that could be lost first |
Tier 1 leverage ratio 10.83% +5.83 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 | $484.2M | 484,198 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $4.47B | 4,470,181 | RCOAA224 |
| Recomputed ratio | 10.83% | numerator / denominator | |
| Filed ratio | 10.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.83 pp | $260.7M | 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 | 126,506 | 126,506 | 126,506 | 126,506 | 126,506 | 126,506 | RCOAP742 |
| Retained earnings | 386,728 | 373,775 | 365,944 | 374,442 | 362,694 | 352,693 | RCOAKW00 |
| Accumulated other comprehensive income | (47,406) | (56,699) | (46,490) | (72,264) | (91,663) | (94,478) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 465,828 | 443,582 | 445,960 | 428,684 | 397,537 | 384,721 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 18,370 | 27,025 | 17,525 | 43,299 | 58,570 | 54,547 | P859 - P840 |
| Common equity Tier 1 capital | 484,198 | 470,607 | 463,485 | 471,983 | 456,107 | 439,268 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 484,198 | 470,607 | 463,485 | 471,983 | 456,107 | 439,268 | RCOA8274 |
| Tier 2 capital | 11,669 | 11,451 | 11,076 | 9,469 | 9,152 | 9,021 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,669 | 11,451 | 11,076 | 9,469 | 9,152 | 9,021 | RCOA5310 |
| Total capital | 495,867 | 482,058 | 474,561 | 481,452 | 465,259 | 448,289 | RCOA3792 |
| Total risk-weighted assets | 2,354,927 | 2,237,449 | 2,243,305 | 2,149,867 | 2,238,495 | 2,065,596 | RCOAA223 |
| Average total assets for the leverage ratio | 4,470,181 | 4,300,604 | 4,329,474 | 4,195,931 | 4,233,764 | 4,029,781 | 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 | $81.6M | $6.2M | 7.61% | 0.26% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $1.44B | $313.2M | 21.79% | 13.30% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $497.3M | $284.8M | 57.26% | 12.09% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.5M | $2.1M | 46.48% | 0.09% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $930.9M | $811.5M | 87.17% | 34.46% | RC-R Part II, item 4.d, 5.d |
| All other assets | $402.8M | $597.2M | 148.25% | 25.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $64.7M | $61.3M | 94.86% | 2.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $23.2M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $278.7M | NA | 11.84% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.08B | ties to item 31 ($2.08B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.35B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.35B | 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 | 20.56% | 20.56% | 21.06% | 10.83% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 21.03% | 21.03% | 21.55% | 10.94% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 20.66% | 20.66% | 21.15% | 10.71% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 21.95% | 21.95% | 22.39% | 11.25% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 20.38% | 20.38% | 20.78% | 10.77% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 21.27% | 21.27% | 21.70% | 10.90% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 20.16% | 20.16% | 20.57% | 10.50% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 20.13% | 20.13% | 20.53% | 9.98% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.16% | 17.16% | 17.51% | 9.36% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.23% | 18.23% | 18.63% | 9.38% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 18.47% | 18.47% | 19.02% | 9.55% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 18.13% | 18.13% | 18.71% | 9.09% | 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 Federal Bank (this bank) | Risk-based | 20.56% | 20.56% | 21.06% | 10.83% | |
| Texas Exchange Bank | $4.49B | Risk-based | 30.06% | 30.06% | 30.82% | 12.44% |
| First State Community Bank | $4.51B | Risk-based | 14.35% | 14.35% | 15.43% | 11.68% |
| Metro City Bank | $4.47B | Risk-based | 17.14% | 17.14% | 18.04% | 11.08% |
| Arrow Bank N.A. | $4.46B | Risk-based | 12.71% | 12.71% | 13.87% | 9.33% |
| ChoiceOne Bank | $4.45B | Risk-based | 11.81% | 11.81% | 12.92% | 9.30% |
| Capital City Bank | $4.45B | Risk-based | 18.18% | 18.18% | 19.43% | 10.29% |
| HomeTrust Bank | $4.44B | Risk-based | 13.74% | 13.74% | 14.84% | 12.91% |
| American Business Bank | $4.42B | Risk-based | 12.35% | 12.35% | 13.24% | 11.01% |
| Hingham Institution for Savings | $4.56B | Risk-based | 14.69% | 14.69% | 15.54% | 11.19% |
| First Business Bank | $4.41B | Risk-based | 11.17% | 11.17% | 12.18% | 10.37% |
| Peer 25th percentile | 12.44% | 12.44% | 13.40% | 10.31% | ||
| Peer median | 14.04% | 14.04% | 15.13% | 11.04% | ||
| Peer 75th percentile | 16.52% | 16.52% | 17.42% | 11.56% | ||
| This bank's percentile | 90 | 90 | 90 | 40 |
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/384278/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.