First Federal Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 34.02% (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: 34.02% (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 40.77% +34.27 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 | $10.6M | 10,560 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.9M | 25,901 | RCOAA223 |
| Recomputed ratio | 40.77% | numerator / denominator | |
| Filed ratio | 40.77% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +34.27 pp | $8.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 40.77% +32.77 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 | $10.6M | 10,560 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.9M | 25,901 | RCOAA223 |
| Recomputed ratio | 40.77% | numerator / denominator | |
| Filed ratio | 40.77% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +32.77 pp | $8.5M | capital that could be lost first |
Total risk-based capital ratio 42.02% +32.02 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 | $10.9M | 10,884 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $25.9M | 25,901 | RCOAA223 |
| Recomputed ratio | 42.02% | numerator / denominator | |
| Filed ratio | 42.02% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +32.02 pp | $8.3M | capital that could be lost first |
Tier 1 leverage ratio 25.61% +20.61 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 | $10.6M | 10,560 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $41.2M | 41,226 | RCOAA224 |
| Recomputed ratio | 25.61% | numerator / denominator | |
| Filed ratio | 25.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +20.61 pp | $8.5M | 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 | 10,453 | 10,406 | 10,344 | 10,340 | 10,315 | 10,275 | RCOAKW00 |
| Accumulated other comprehensive income | 107 | 116 | 196 | 230 | 155 | 93 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 10,560 | 10,522 | 10,540 | 10,570 | 10,470 | 10,368 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 10,560 | 10,522 | 10,540 | 10,570 | 10,470 | 10,368 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 10,560 | 10,522 | 10,540 | 10,570 | 10,470 | 10,368 | RCOA8274 |
| Tier 2 capital | 324 | 341 | 336 | 342 | 332 | 331 | RCOA5311 |
| Allowance includable in Tier 2 capital | 324 | 341 | 336 | 342 | 332 | 331 | RCOA5310 |
| Total capital | 10,884 | 10,863 | 10,876 | 10,912 | 10,802 | 10,699 | RCOA3792 |
| Total risk-weighted assets | 25,901 | 27,204 | 26,810 | 27,237 | 26,408 | 26,404 | RCOAA223 |
| Average total assets for the leverage ratio | 41,226 | 40,510 | 39,947 | 41,001 | 40,105 | 40,074 | 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 | $3.7M | $724K | 19.45% | 2.78% | RC-R Part II, item 1 |
| Loans: residential mortgage | $36.9M | $23.9M | 64.90% | 91.95% | RC-R Part II, item 4.a, 5.a |
| All other assets | $1.2M | $710K | 60.31% | 2.73% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $661K | NA | 2.54% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $25.4M | ties to item 31 ($25.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $26.0M | RCONB704 |
| Less: excess allowance for credit losses | $131K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $25.9M | 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 | 40.77% | 40.77% | 42.02% | 25.61% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 38.68% | 38.68% | 39.93% | 25.97% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 39.31% | 39.31% | 40.57% | 26.39% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 38.81% | 38.81% | 40.06% | 25.78% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 39.65% | 39.65% | 40.90% | 26.11% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 39.27% | 39.27% | 40.52% | 25.87% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 38.89% | 38.89% | 40.14% | 25.75% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 39.97% | 39.97% | 41.22% | 25.98% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 38.88% | 38.88% | 40.14% | 26.39% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 39.79% | 39.79% | 41.05% | 26.62% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 40.78% | 40.78% | 42.04% | 26.84% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 42.08% | 42.08% | 43.34% | 28.16% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Savings and Loan Association (this bank) | Risk-based | 40.77% | 40.77% | 42.02% | 25.61% | |
| Community State Bank | $41.4M | Risk-based | 39.93% | 39.93% | 40.18% | 20.23% |
| The Farmers State Bank of Turton | $41.2M | Risk-based | 19.46% | 19.46% | 20.49% | 10.93% |
| Brookville Building and Savings Association | $41.2M | CBLR | NA | NA | NA | 20.01% |
| First State Bank of Fountain | $41.0M | Risk-based | 16.27% | 16.27% | 17.15% | 8.18% |
| Champion Bank | $41.7M | Risk-based | 94.00% | 94.00% | 95.26% | 39.33% |
| Fairview State Banking Company | $40.9M | CBLR | NA | NA | NA | 14.33% |
| Ventura National Bank & Trust | $41.7M | CBLR | NA | NA | NA | 17.95% |
| North Side Federal Savings and Loan Association of Chicago | $41.8M | Risk-based | 17.92% | 17.92% | 19.17% | 9.05% |
| Citizens Federal Savings and Loan Association of Covington | $41.9M | Risk-based | 58.97% | 58.97% | 60.22% | 28.05% |
| The Bank of San Jacinto County, Coldspring, Texas | $42.0M | CBLR | NA | NA | NA | 17.77% |
| Peer 25th percentile | 18.31% | 18.31% | 19.50% | 11.78% | ||
| Peer median | 29.70% | 29.70% | 30.34% | 17.86% | ||
| Peer 75th percentile | 54.21% | 54.21% | 55.21% | 20.17% | ||
| This bank's percentile | 67 | 67 | 67 | 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/411174/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.