First Federal Savings and Loan Association of San Rafael: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.31% (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: 17.31% (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 24.53% +18.03 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 | $41.2M | 41,239 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $168.1M | 168,116 | RCOAA223 |
| Recomputed ratio | 24.53% | numerator / denominator | |
| Filed ratio | 24.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.03 pp | $30.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.53% +16.53 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 | $41.2M | 41,239 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $168.1M | 168,116 | RCOAA223 |
| Recomputed ratio | 24.53% | numerator / denominator | |
| Filed ratio | 24.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.53 pp | $27.8M | capital that could be lost first |
Total risk-based capital ratio 25.31% +15.31 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 | $42.6M | 42,556 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $168.1M | 168,116 | RCOAA223 |
| Recomputed ratio | 25.31% | numerator / denominator | |
| Filed ratio | 25.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.31 pp | $25.7M | capital that could be lost first |
Tier 1 leverage ratio 18.75% +13.75 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 | $41.2M | 41,239 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $219.9M | 219,909 | RCOAA224 |
| Recomputed ratio | 18.75% | numerator / denominator | |
| Filed ratio | 18.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +13.75 pp | $30.2M | 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 | 41,239 | 41,187 | 41,134 | 41,022 | 41,039 | 42,027 | 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 | 41,239 | 41,187 | 41,134 | 41,022 | 41,039 | 42,027 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 41,239 | 41,187 | 41,134 | 41,022 | 41,039 | 42,027 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 41,239 | 41,187 | 41,134 | 41,022 | 41,039 | 42,027 | RCOA8274 |
| Tier 2 capital | 1,317 | 1,317 | 1,317 | 1,317 | 1,317 | 1,317 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,317 | 1,317 | 1,317 | 1,317 | 1,317 | 1,317 | RCOA5310 |
| Total capital | 42,556 | 42,504 | 42,451 | 42,339 | 42,356 | 43,344 | RCOA3792 |
| Total risk-weighted assets | 168,116 | 171,346 | 172,442 | 181,383 | 190,304 | 194,265 | RCOAA223 |
| Average total assets for the leverage ratio | 219,909 | 218,262 | 225,418 | 229,757 | 235,191 | 232,922 | 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 | $16.0M | $201K | 1.26% | 0.12% | RC-R Part II, item 1 |
| Loans: residential mortgage | $174.5M | $134.1M | 76.84% | 79.74% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $20.4M | $20.4M | 100.00% | 12.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $12.5M | $11.3M | 89.87% | 6.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.2M | 100.00% | 1.29% | 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 | $168.1M | ties to item 31 ($168.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $168.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $168.1M | 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 | 24.53% | 24.53% | 25.31% | 18.75% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.04% | 24.04% | 24.81% | 18.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.85% | 23.85% | 24.62% | 18.25% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.62% | 22.62% | 23.34% | 17.85% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.57% | 21.57% | 22.26% | 17.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.63% | 21.63% | 22.31% | 18.04% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.69% | 22.69% | 23.39% | 18.44% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 23.12% | 23.12% | 23.84% | 18.69% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.98% | 22.98% | 23.69% | 18.57% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 23.25% | 23.25% | 23.97% | 18.80% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.25% | 23.25% | 23.96% | 18.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 23.45% | 23.45% | 24.17% | 18.84% | 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 Savings and Loan Association of San Rafael (this bank) | Risk-based | 24.53% | 24.53% | 25.31% | 18.75% | |
| West Iowa Bank | $222.1M | CBLR | NA | NA | NA | 11.89% |
| Tanager Bank | $222.3M | Risk-based | 25.08% | 25.08% | 26.22% | 14.79% |
| Citizens Community Bank | $221.9M | Risk-based | 13.57% | 13.57% | 14.75% | 8.94% |
| Farmers and Drovers Bank | $221.9M | CBLR | NA | NA | NA | 25.39% |
| Ipava State Bank | $221.9M | Risk-based | 15.14% | 15.14% | 16.39% | 9.68% |
| Banksouth | $221.5M | CBLR | NA | NA | NA | 19.06% |
| Farmers State Bank | $221.4M | CBLR | NA | NA | NA | 12.73% |
| The Bank of Charlotte County | $222.8M | Risk-based | 20.00% | 20.00% | 21.25% | 12.79% |
| Bank of Milton | $221.4M | CBLR | NA | NA | NA | 9.51% |
| Friend Bank | $221.0M | CBLR | NA | NA | NA | 13.52% |
| Peer 25th percentile | 14.75% | 14.75% | 15.98% | 10.23% | ||
| Peer median | 17.57% | 17.57% | 18.82% | 12.76% | ||
| Peer 75th percentile | 21.27% | 21.27% | 22.49% | 14.47% | ||
| This bank's percentile | 75 | 75 | 75 | 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/229070/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.