First Federal Bank & Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.01% (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: 7.01% (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 13.76% +7.26 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 | $70.8M | 70,808 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $514.7M | 514,717 | RCOAA223 |
| Recomputed ratio | 13.76% | numerator / denominator | |
| Filed ratio | 13.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.26 pp | $37.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.76% +5.76 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 | $70.8M | 70,808 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $514.7M | 514,717 | RCOAA223 |
| Recomputed ratio | 13.76% | numerator / denominator | |
| Filed ratio | 13.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.76 pp | $29.6M | capital that could be lost first |
Total risk-based capital ratio 15.01% +5.01 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 | $77.2M | 77,247 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $514.7M | 514,717 | RCOAA223 |
| Recomputed ratio | 15.01% | numerator / denominator | |
| Filed ratio | 15.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.01 pp | $25.8M | capital that could be lost first |
Tier 1 leverage ratio 11.05% +6.05 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 | $70.8M | 70,808 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $640.8M | 640,767 | RCOAA224 |
| Recomputed ratio | 11.05% | numerator / denominator | |
| Filed ratio | 11.05% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.05 pp | $38.8M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 70,808 | 69,591 | 68,690 | 68,160 | 67,363 | 66,669 | RCOAKW00 |
| Accumulated other comprehensive income | (4,473) | (4,184) | (4,069) | (4,324) | (5,642) | (5,557) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 66,335 | 65,407 | 64,621 | 63,836 | 61,721 | 61,112 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,473 | 4,184 | 4,069 | 4,324 | 5,642 | 5,557 | P859 - P840 |
| Common equity Tier 1 capital | 70,808 | 69,591 | 68,690 | 68,160 | 67,363 | 66,669 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 70,808 | 69,591 | 68,690 | 68,160 | 67,363 | 66,669 | RCOA8274 |
| Tier 2 capital | 6,439 | 6,365 | 6,428 | 6,345 | 6,340 | 6,330 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,439 | 6,365 | 6,428 | 6,345 | 6,340 | 6,330 | RCOA5310 |
| Total capital | 77,247 | 75,956 | 75,118 | 74,505 | 73,703 | 72,999 | RCOA3792 |
| Total risk-weighted assets | 514,717 | 508,836 | 513,828 | 507,131 | 506,503 | 505,791 | RCOAA223 |
| Average total assets for the leverage ratio | 640,767 | 628,727 | 617,967 | 616,701 | 617,360 | 616,994 | 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 | $33.8M | $434K | 1.28% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $66.0M | $12.6M | 19.10% | 2.45% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $191.8M | $105.7M | 55.10% | 20.51% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $273K | $410K | 150.00% | 0.08% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $14.8M | $22.2M | 150.00% | 4.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $278.9M | $273.0M | 97.91% | 53.00% | RC-R Part II, item 4.d, 5.d |
| All other assets | $47.9M | $49.9M | 104.14% | 9.68% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $24.1M | $18.5M | 76.78% | 3.59% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $32.4M | NA | 6.29% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $482.7M | does not tie to item 31 ($483.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $515.1M | RCONB704 |
| Less: excess allowance for credit losses | $413K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $514.7M | 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 | 13.76% | 13.76% | 15.01% | 11.05% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.68% | 13.68% | 14.93% | 11.07% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.37% | 13.37% | 14.62% | 11.12% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.44% | 13.44% | 14.69% | 11.05% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.30% | 13.30% | 14.55% | 10.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.18% | 13.18% | 14.43% | 10.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.29% | 13.29% | 14.54% | 10.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.10% | 13.10% | 14.35% | 10.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.11% | 13.11% | 14.36% | 10.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.43% | 13.43% | 14.68% | 10.17% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.39% | 13.39% | 14.64% | 10.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.84% | 13.84% | 15.09% | 11.31% | 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 Federal Bank & Trust (this bank) | Risk-based | 13.76% | 13.76% | 15.01% | 11.05% | |
| The Fairfield National Bank | $620.9M | CBLR | NA | NA | NA | 11.89% |
| GNB Bank | $621.3M | Risk-based | 15.45% | 15.45% | 16.70% | 12.22% |
| Evergreen Federal Bank | $621.6M | CBLR | NA | NA | NA | 13.24% |
| Phelps County Bank | $621.7M | Risk-based | 13.03% | 13.03% | 14.13% | 8.88% |
| Demotte State Bank | $622.0M | CBLR | NA | NA | NA | 11.85% |
| The First National Bank of Carmi | $622.2M | CBLR | NA | NA | NA | 11.42% |
| Claremont Savings Bank | $619.7M | CBLR | NA | NA | NA | 12.40% |
| Sunrise Bank | $622.9M | CBLR | NA | NA | NA | 9.50% |
| NBT Financial Bank | $618.7M | Risk-based | 14.06% | 14.06% | 15.31% | 10.85% |
| First Bank Kansas | $618.5M | Risk-based | 12.88% | 12.88% | 14.14% | 8.83% |
| Peer 25th percentile | 12.99% | 12.99% | 14.13% | 9.84% | ||
| Peer median | 13.54% | 13.54% | 14.72% | 11.64% | ||
| Peer 75th percentile | 14.41% | 14.41% | 15.66% | 12.14% | ||
| This bank's percentile | 50 | 50 | 50 | 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/387671/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.