First Federal Savings Bank of Lincolnton: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 27.55% (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: 27.55% (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 34.30% +27.80 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 | $85.4M | 85,397 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.0M | 248,992 | RCOAA223 |
| Recomputed ratio | 34.30% | numerator / denominator | |
| Filed ratio | 34.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +27.80 pp | $69.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 34.30% +26.30 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 | $85.4M | 85,397 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.0M | 248,992 | RCOAA223 |
| Recomputed ratio | 34.30% | numerator / denominator | |
| Filed ratio | 34.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +26.30 pp | $65.5M | capital that could be lost first |
Total risk-based capital ratio 35.55% +25.55 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 | $88.5M | 88,520 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $249.0M | 248,992 | RCOAA223 |
| Recomputed ratio | 35.55% | numerator / denominator | |
| Filed ratio | 35.55% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +25.55 pp | $63.6M | capital that could be lost first |
Tier 1 leverage ratio 17.61% +12.61 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 | $85.4M | 85,397 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $484.9M | 484,893 | RCOAA224 |
| Recomputed ratio | 17.61% | numerator / denominator | |
| Filed ratio | 17.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +12.61 pp | $61.2M | 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 | 85,397 | 84,897 | 84,119 | 83,437 | 82,500 | 81,508 | RCOAKW00 |
| Accumulated other comprehensive income | (3,137) | (3,184) | (3,121) | (3,537) | (4,026) | (4,541) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 82,260 | 81,713 | 80,998 | 79,900 | 78,474 | 76,967 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,137 | 3,183 | 3,120 | 3,537 | 4,026 | 4,541 | P859 - P840 |
| Common equity Tier 1 capital | 85,397 | 84,896 | 84,118 | 83,437 | 82,500 | 81,508 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 85,397 | 84,896 | 84,118 | 83,437 | 82,500 | 81,508 | RCOA8274 |
| Tier 2 capital | 3,123 | 3,059 | 3,068 | 3,070 | 3,062 | 3,025 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,123 | 3,059 | 3,068 | 3,070 | 3,062 | 3,025 | RCOA5310 |
| Total capital | 88,520 | 87,955 | 87,186 | 86,507 | 85,562 | 84,533 | RCOA3792 |
| Total risk-weighted assets | 248,992 | 243,745 | 244,498 | 244,659 | 243,989 | 241,024 | RCOAA223 |
| Average total assets for the leverage ratio | 484,893 | 478,341 | 475,194 | 474,436 | 478,747 | 472,457 | 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 | $43.0M | $3.5M | 8.07% | 1.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $77.6M | $10.8M | 13.87% | 4.31% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $306.9M | $157.1M | 51.19% | 62.89% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.6M | $1.6M | 100.00% | 0.65% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $45.5M | $45.5M | 100.00% | 18.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.3M | $18.1M | 98.93% | 7.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.5M | $12.8M | 50.00% | 5.11% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $522K | NA | 0.21% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $249.3M | ties to item 31 ($249.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $249.8M | RCONB704 |
| Less: excess allowance for credit losses | $814K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $249.0M | 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 | 34.30% | 34.30% | 35.55% | 17.61% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 34.83% | 34.83% | 36.08% | 17.75% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 34.40% | 34.40% | 35.66% | 17.70% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 34.10% | 34.10% | 35.36% | 17.59% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 33.81% | 33.81% | 35.07% | 17.23% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 33.82% | 33.82% | 35.07% | 17.25% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 32.53% | 32.53% | 33.78% | 17.29% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 32.82% | 32.82% | 34.07% | 17.51% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 32.80% | 32.80% | 34.05% | 17.45% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 32.90% | 32.90% | 34.16% | 17.57% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 33.34% | 33.34% | 34.60% | 18.09% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 33.39% | 33.39% | 34.64% | 17.99% | 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 Bank of Lincolnton (this bank) | Risk-based | 34.30% | 34.30% | 35.55% | 17.61% | |
| Osgood Bank | $485.8M | Risk-based | 12.98% | 12.98% | 14.23% | 9.86% |
| Planters First Bank | $485.7M | Risk-based | 14.11% | 14.11% | 15.37% | 10.71% |
| Eclipse Bank, Inc. | $485.7M | CBLR | NA | NA | NA | 9.47% |
| Peoples Independent Bank | $485.7M | Risk-based | 14.06% | 14.06% | 14.67% | 9.41% |
| Raccoon Valley Bank | $486.0M | Risk-based | 11.47% | 11.47% | 12.72% | 9.57% |
| Oak Bank | $486.3M | Risk-based | 15.32% | 15.32% | 16.58% | 12.28% |
| First Farmers & Merchants Bank | $486.4M | Risk-based | 14.04% | 14.04% | 14.93% | 10.09% |
| Wallkill Valley Federal Savings and Loan Association | $485.0M | Risk-based | 13.55% | 13.55% | 14.77% | 9.17% |
| American Eagle Bank | $484.7M | Risk-based | 9.49% | 9.49% | 9.75% | 8.53% |
| Springfield State Bank | $486.9M | CBLR | NA | NA | NA | 14.04% |
| Peer 25th percentile | 12.60% | 12.60% | 13.85% | 9.42% | ||
| Peer median | 13.79% | 13.79% | 14.72% | 9.71% | ||
| Peer 75th percentile | 14.07% | 14.07% | 15.04% | 10.56% | ||
| This bank's percentile | 100 | 100 | 100 | 100 |
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/42372/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.