First Federal Savings and Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.10% (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: 16.10% (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 23.15% +16.65 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 | $2.8M | 2,767 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.0M | 11,952 | RCOAA223 |
| Recomputed ratio | 23.15% | numerator / denominator | |
| Filed ratio | 23.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.65 pp | $2.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.15% +15.15 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 | $2.8M | 2,767 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.0M | 11,952 | RCOAA223 |
| Recomputed ratio | 23.15% | numerator / denominator | |
| Filed ratio | 23.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.15 pp | $1.8M | capital that could be lost first |
Total risk-based capital ratio 24.10% +14.10 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 | $2.9M | 2,880 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $12.0M | 11,952 | RCOAA223 |
| Recomputed ratio | 24.10% | numerator / denominator | |
| Filed ratio | 24.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.10 pp | $1.7M | capital that could be lost first |
Tier 1 leverage ratio 10.43% +5.43 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 | $2.8M | 2,767 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $26.5M | 26,517 | RCOAA224 |
| Recomputed ratio | 10.43% | numerator / denominator | |
| Filed ratio | 10.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.43 pp | $1.4M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 2,768 | 2,743 | 2,728 | 2,709 | 2,689 | 2,670 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 2,768 | 2,743 | 2,728 | 2,709 | 2,689 | 2,670 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1) | (1) | (1) | (1) | (1) | (1) | P859 - P840 |
| Common equity Tier 1 capital | 2,767 | 2,742 | 2,727 | 2,708 | 2,688 | 2,669 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 2,767 | 2,742 | 2,727 | 2,708 | 2,688 | 2,669 | RCOA8274 |
| Tier 2 capital | 113 | 113 | 113 | 113 | 113 | 113 | RCOA5311 |
| Allowance includable in Tier 2 capital | 113 | 113 | 113 | 113 | 113 | 113 | RCOA5310 |
| Total capital | 2,880 | 2,855 | 2,840 | 2,821 | 2,801 | 2,782 | RCOA3792 |
| Total risk-weighted assets | 11,952 | 11,981 | 12,113 | 11,988 | 11,662 | 11,597 | RCOAA223 |
| Average total assets for the leverage ratio | 26,517 | 27,102 | 26,696 | 25,985 | 25,570 | 25,197 | 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 | $6.2M | $276K | 4.46% | 2.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $2K | $200 | 10.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $19.7M | $11.5M | 58.53% | 96.34% | RC-R Part II, item 4.a, 5.a |
| All other assets | $531K | $106K | 20.00% | 0.89% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $274K | $55K | 20.00% | 0.46% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $500 | 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 | $12.0M | ties to item 31 ($12.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $12.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $12.0M | 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 | 23.15% | 23.15% | 24.10% | 10.43% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 22.89% | 22.89% | 23.83% | 10.12% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 22.51% | 22.51% | 23.45% | 10.21% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 22.59% | 22.59% | 23.53% | 10.42% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 23.05% | 23.05% | 24.02% | 10.51% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 23.01% | 23.01% | 23.99% | 10.59% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 23.05% | 23.05% | 24.03% | 10.78% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 22.72% | 22.72% | 23.72% | 10.79% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 22.56% | 22.56% | 23.55% | 10.83% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 23.01% | 23.01% | 24.02% | 10.85% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 23.49% | 23.49% | 24.52% | 10.97% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 23.15% | 23.15% | 24.17% | 11.16% | 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 | 23.15% | 23.15% | 24.10% | 10.43% | |
| Campus State Bank | $26.2M | CBLR | NA | NA | NA | 12.28% |
| First State Bank in Temple | $26.4M | CBLR | NA | NA | NA | 22.19% |
| Farmers State Bank | $26.6M | Risk-based | 15.11% | 15.11% | 16.01% | 10.20% |
| The First National Bank of Lipan | $25.9M | Risk-based | 39.10% | 39.10% | 40.34% | 10.64% |
| Home Savings Bank, FSB | $25.7M | CBLR | NA | NA | NA | 10.19% |
| Fundbank, N.A. | $25.6M | Risk-based | 260.13% | 260.13% | 260.13% | 80.18% |
| Nebraska State Bank | $25.4M | CBLR | NA | NA | NA | 11.32% |
| Bank of Vici | $27.3M | CBLR | NA | NA | NA | 5.23% |
| The First National Bank of Assumption | $25.2M | CBLR | NA | NA | NA | 11.14% |
| Peer 25th percentile | 27.11% | 27.11% | 28.17% | 10.20% | ||
| Peer median | 39.10% | 39.10% | 40.34% | 11.14% | ||
| Peer 75th percentile | 149.61% | 149.61% | 150.23% | 12.28% | ||
| This bank's percentile | 33 | 33 | 33 | 33 |
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/441470/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.